Del. Code tit. 14 § 1902

Current through 2024 Legislative Session Act Chapter 452
Section 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 the district, except any of the following:
(1) Real estate exempt from taxation under other law of this State.
(2) Real estate exempt from taxation under a county ordinance adopted before June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business.
(3) Real estate exempt from taxation under a county ordinance adopted on or before January 1, 1998, granting, clarifying, or expanding any exemption from county taxation.
(4) Real estate owned by the Delaware Pharmacists Society.
(5) Real estate owned by the Trustees of the Sewell C Biggs Trust.
(6) Real estate owned by the Dover Interfaith Mission for Housing.
(7) Real estate owned by the Inner City Cultural League.
(8) Real estate owned by Todmorden Foundation and used for the purposes of affordable housing.
(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.

14 Del. C. § 1902

Amended by Laws 2023, ch. 415,s 1, eff. 9/19/2024.
Amended by Laws 2023, ch. 298,s 29, eff. 6/30/2024.
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.;