Delaware Code Title 14 Sec. 1902 – Power of district to levy taxes for school purposes
(a) Any district may, in addition to the amounts apportioned to it by the Department of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of all taxable real estate in such district except real estate exempt from taxation under:
(1) State law;
(2) A county ordinance adopted prior to June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business; and
(3) A county ordinance adopted on or before January 1, 1998, granting, clarifying or expanding any exemption from county taxation.
Terms Used In Delaware Code Title 14 Sec. 1902
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- District: means a reorganized school district and the school district of the City of Wilmington. See Delaware Code Title 14 Sec. 1901
- School board: means a board of education of a reorganized school district and the Board of Education of the school district of the City of Wilmington. See Delaware Code Title 14 Sec. 1901
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Statute: A law passed by a legislature.
(b) In any instance except major capital improvement and new funds for educational advancement, as defined in Chapter 17 of this title, where the State shall make appropriations to school districts for any purpose and the applicable statute requires a local district contribution to the appropriation or expenditure, the local school board may levy such tax as is necessary to support the local district contribution without the necessity of a referendum in the local school district, notwithstanding § 1903 of this title. In the case of the school district of the City of Wilmington, such tax as is necessary to support its local district contribution may be levied, notwithstanding the maximum tax rate specified in § 11, Chapter 92, Volume 23, Laws of Delaware, as amended by Chapter 9, Volume 56, Laws of Delaware and, unless otherwise specifically provided, such tax rate as may be so specified on or after June 3, 1968.
32 Del. Laws, c. 160, § ?54; Code 1935, § ?2737; 14 Del. C. 1953, § ?1902; 56 Del. Laws, c. 292, § ?19; 59 Del. Laws, c. 453, § ?1; 60 Del. Laws, c. 328, § ?2; 70 Del. Laws, c. 106, § ?1; 71 Del. Laws, c. 180, § ?119; 72 Del. Laws, c. 21, § ?1;