Chapter 80. County Tax Levy
TITLE 9
Counties
County Taxes
CHAPTER 80. COUNTY TAX LEVY
§ 8001. Budget of estimated expenditures.
(a) The governing body of Kent County shall, after due inquiry and investigation, prepare and adopt a budget or estimate of the amount of money which will be required by the County during the next fiscal year to discharge demands upon the County, both those which have accrued and those for which it is deemed expedient to make provision.
(b) The government of New Castle County shall prepare and adopt the budget as provided in Chapter 11 of this title.
(c) The government of Sussex County shall prepare and adopt the budget as provided for in Chapter 70 of this title.
(d) In New Castle County, the budget shall be adopted not later than June 1 in each year, in Kent County, not later than June 30 in each year, and in Sussex County, not later than July 1 in each year.
Code 1852, § 83; Code 1915, §§ 1071, 1071A; 28 Del. Laws, c. 76, § 14; 31 Del. Laws, c. 13, § 22; Code 1935, §§ 1155, 1236; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 9 Del. C. 1953, § 8001; 55 Del. Laws, c. 85, § 20A; 57 Del. Laws, c. 762, § 13A; 66 Del. Laws, c. 69, § 2; 67 Del. Laws, c. 169, § 1.;
§ 8002. Tax rate.
(a) After the budget has been adopted, the respective county governing bodies shall fix their county tax rates based upon the most recent assessment made by them. The county tax rate shall be stated in terms of a certain rate on every $100 of assessed evaluation. Subject to the limitations of subsection (b) of this section, the county tax rate shall be such as will produce sufficient tax revenues to meet the budget requirement of the county for all purposes other than those that are not to be paid for out of the general county tax revenues. The county tax rate shall not include special assessments, tax specially levied to pay principal of and interest on bonds, or taxes levied for the benefit of local districts established in accordance with statutes authorizing such special taxation.
(b) The tax rate for Kent County shall not exceed the sum of 50 cents on each $100 of assessed evaluation.
(c) When any total reassessment of taxable properties within a county of this State shall have become effective, the county property tax rate levied for the immediately ensuing fiscal year shall not be such as to yield county property tax revenues greater than 15 percent in excess of the total of the county property taxes imposed for the fiscal year immediately preceding the fiscal year in which such reassessment shall have become effective. Any initial assessment made on new construction shall not be taken into account in determining such limitation.
(d) When any total reassessment of taxable properties within a county of this State shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the "rolled-back rate."
(e) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (d) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the county shall advertise, in a newspaper of general circulation in the county, said percentage increase in the tax rate.
Code 1852, § 83; Code 1915, §§ 1071, 1071A; 28 Del. Laws, c. 76, § 14; 31 Del. Laws, c. 13, § 22; 40 Del. Laws, c. 134, § 1; Code 1935, §§ 1155, 1236; 47 Del. Laws, c. 89, § 1; 47 Del. Laws, c. 223, § 1; 48 Del. Laws, c. 124, § 1; 9 Del. C. 1953, § 8002; 49 Del. Laws, c. 81; 55 Del. Laws, c. 57; 55 Del. Laws, c. 85, §§ 20B, 20D, 20F; 55 Del. Laws, c. 124; 57 Del. Laws, c. 762, § 13A; 58 Del. Laws, c. 427; 64 Del. Laws, c. 363, § 2.;
§ 8003. Time and method of levying county tax.
(a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to such tax rate applied to the most recent assessment list in the county.
(b) The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.
Code 1852, § 83; Code 1915, §§ 1071-1071B; 28 Del. Laws, c. 76, §§ 14, 15; 31 Del. Laws, c. 13, §§ 22, 23; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1155, 1236, 1239, 1246; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 9 Del. C. 1953, § 8003; 55 Del. Laws, c. 85, §§ 20B-20D; 57 Del. Laws, c. 762, § 13E; 66 Del. Laws, c. 69, § 3.;
§ 8004. Duplicate assessment lists in Kent County.
Promptly after levying the county tax, the governing body of Kent County shall deliver to the Receiver of Taxes and County Treasurer, for his use in collecting the taxes, the duplicate assessment list as prepared and furnished to the county government by the Board of Assessment.
Code 1915, § 1071B; 28 Del. Laws, c. 76, § 15; 31 Del. Laws, c. 13, § 23; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1239, 1343, 1346; 46 Del. Laws, c. 134, § 1; 9 Del. C. 1953, § 8004; 55 Del. Laws, c. 85, § 20E; 57 Del. Laws, c. 762, §§ 13F, 13G.;
§ 8005. Tax collection warrants; form.
(a) At the time of delivery of the duplicate assessment lists to the respective receivers of taxes and county treasurers, there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section.
(b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the county governing body and sealed with the seal of and attested by the clerk of the peace.
(c) The warrants shall be substantially in the following form:
State of Delaware
ss.
..... . County
To the Receiver of Taxes and County Treasurer of..... . County, greeting:
We command you that you collect from the persons named in the duplicate
assessment list annexed hereto, for their taxes payable to..... . County for
the year beginning July first next,..... . percent as a rate upon every one
hundred dollars on the amount of their respective assessments; and if any
person named in the annexed duplicate assessment list shall not pay his tax
after you have demanded payment, we command you in such case that you collect
the tax, or the part thereof remaining unpaid, with lawful costs, in the
manner prescribed by law. and we further command you that you pay the amount
which, according to this warrant and the annexed duplicate assessment list you
are required to collect, in the manner and within the times appointed by law
in this behalf. Hereof fail not at your peril.
Given at..... . by the order of....... . County, under the hands of us,
members of said county governing body, the..... . day of..... ., A.D.,..... .
Seal of Office of the .............................................
Clerk of the Peace .............................................
Commissioners
Attest: ............................................
Clerk of the Peace
Clerk of the Peace
Code 1852, §§ 84, 85; Code 1915, §§ 1071B, 1251; 28 Del. Laws, c. 76, § 15; 31 Del. Laws, c. 13, § 23; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1239, 1343, 1346, 1470; 46 Del. Laws, c. 134, § 1; 46 Del. Laws, c. 138, § 1; 9 Del. C. 1953, § 8005.;