(a) Any county vocational-technical high school district or county vocational-technical center district may, in addition to the amounts appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of real estate in such district, as determined and fixed for county taxation purposes, however:

(1) The amount to be raised by taxation for current expense must not exceed 26.50 cents on each $100 value of real property in Sussex County for the tax year 2021, 27.50 cents for tax year 2022, 28.50 cents for tax year 2023, 29.50 cents for tax year 2024 and all years thereafter.

(2) The amount to be raised by taxation shall not exceed 14 cents on each $100 of value of real property in Kent County for the tax year 1993 and all years thereafter.

(3) The amount to be raised by taxation shall not exceed 15 cents on each $100 of the value of real property in New Castle County for the tax years 2015 and 2016, shall not exceed 16 cents on each $100 of real property in New Castle County for the tax years 2017 and 2018, shall not exceed 17 cents on each $100 of real property in New Castle County for the tax years 2019 and 2020, and shall not exceed 20 cents on each $100 of real property in New Castle County for the tax year 2021 and all tax years thereafter.

Terms Used In Delaware Code Title 14 Sec. 2601

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302

(b) Any county vocational-technical high school district, or county vocational-technical center district, shall not charge tuition to cover the cost of vocational-technical education for nonresident pupils and shall not, in formulating admission policy, give preference to any applicant for admission based on the residence of such applicant.

(c) In the event a general reassessment of all real estate in the county changes the total assessed valuation of a county vocational-technical high school district or a county vocational-technical center, the board of education of such district shall calculate a new tax rate which, at its maximum, would realize no more than 10 percent increase in actual revenue over the revenue derived by real estate tax levied in the fiscal year immediately preceding such reassessed real estate valuation.

(d) The provisions of subsection (a) of this section to the contrary notwithstanding, a vocational-technical school district which is required to provide a local share for a school construction project may establish a countywide tax sufficient to pay the principal and interest on the bonds for the local share of the project.

14 Del. C. 1953, § ?2601; 56 Del. Laws, c. 111; 60 Del. Laws, c. 429, § ?1; 60 Del. Laws, c. 435, § ?1; 62 Del. Laws, c. 84, §§ ?1, 2, 4; 63 Del. Laws, c. 30, § ?1; 63 Del. Laws, c. 172, § ?1; 66 Del. Laws, c. 146, § ?1; 68 Del. Laws, c. 41, § ?1; 68 Del. Laws, c. 156, § ?72(c); 68 Del. Laws, c. 256, § ?1; 68 Del. Laws, c. 257, § ?1; 69 Del. Laws, c. 11, § ?1; 76 Del. Laws, c. 91, § ?1; 80 Del. Laws, c. 19, § ?1; 80 Del. Laws, c. 24, § ?1; 83 Del. Laws, c. 14, § 1;

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