Article VIII — Revenue And Taxation
11 sections · 0 paragraphs in this article.
Del. Const. art. VIII, § 1 Uniformity of taxes; assessment and taxation of land devoted to agriculture and forest use; collection under general laws; exemption for public welfare purposes
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All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, except as otherwise permitted herein, and shall be levied and collected under general laws passed by the General Assembly. County Councils of New Castle and …
Del. Const. art. VIII, § 2 Revenue bills to originate in House; amendments by Senate; restriction on definition; exclusion of unrelated matter
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All bills for raising revenue shall originate in the House of Representatives; but the Senate may propose alterations as on other bills; and no bill from the operation of which, when passed into laws, revenue may incidentally arise shall be accounted a bill raising revenue; nor s…
Del. Const. art. VIII, § 3 Borrowing money; specification of purpose; surplus borrowed money
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No money shall be borrowed or debt created by or on behalf of the State but pursuant to an Act of the General Assembly, passed with the concurrence of three-fourths of all members elected to each house, except to supply casual deficiencies of revenue, repel invasion, suppress ins…
Del. Const. art. VIII, § 4 Restrictions on loan of public money or bonds and credit of State
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No appropriation of the public money shall be made to, nor the bonds of this State be issued or loaned to any county, municipality or corporation, nor shall the credit of the State, by the guarantee or the endorsement of the bonds or other undertakings of any county, municipality…
Del. Const. art. VIII, § 5 Capitation tax; uniformity; use
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The General Assembly shall provide for levying and collecting a capitation tax from every citizen of the State of the age of twenty-one years or upwards; but such tax to be collected in any County shall be uniform throughout that County, and such capitation tax shall be used excl…
Del. Const. art. VIII, § 6 Procedure in withdrawal and payment of public moneys; annual publication of receipts and expenditures
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(a) No money shall be drawn from the treasury but pursuant to an appropriation made by Act of the General Assembly; provided, however, that the compensation of the members of the General Assembly and all expenses connected with the session thereof may be paid out of the treasury …
Del. Const. art. VIII, § 7 Real estate assessments; inclusion of values
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In all assessments of the value of real estate for taxation, the value of the land and the value of the buildings and improvements thereon shall be included. And in all assessments of the rental value of real estate for taxation, the rental value of the land and the rental value …
Del. Const. art. VIII, § 8 Lending credit, appropriating money to or becoming interested in any private corporation, person or company by county or municipality
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No county, city, town or other municipality shall lend its credit or appropriate money to, or assume the debt of, or become a shareholder or joint owner in or with any private corporation or any person or company whatever.
Del. Const. art. VIII, § 9 Retroactive increase of taxation of personal income
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Any law which shall have the effect of increasing the rates of taxation on personal income for any year or part thereof prior to the date of the enactment thereof, of for any year or years prior to the year in which the law is enacted, shall be void.
Del. Const. art. VIII, § 10 Limitation on increase of rate of taxes and license fees; exception to meet obligation under faith and credit pledge; allocation of public moneys to meet such obligation if revenues are not sufficient to meet such pledge
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(a) The effective rate of any tax levied or license fee imposed by the State may not be increased except pursuant to an Act of the General Assembly adopted with the concurrence of three-fifths of all members of each House. (b) Prior to the beginning of each fiscal year of the Sta…
Del. Const. art. VIII, § 11 Imposition or levy of new taxes or license fee
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(a) No tax or license fee may be imposed or levied except pursuant to an act of the General Assembly adopted with the concurrence of three-fifths of all members of each House. (b) Prior to the beginning of each fiscal year of the State, the General Assembly shall appropriate reve…