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Delaware Statutes, Title 14

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Delaware/Statutes

← All Delaware coverage

Title 14, Education

87 chapters · 1,136 sections in this title.

All chapters in Title 141,136 Ch 34, FINANCIAL ASSISTANCE FOR HIGHER EDUC…92 Ch 10, REORGANIZATION OF SCHOOL DISTRICTS75 Ch 41, REGULATORY PROVISIONS75 Ch 1, DEPARTMENT OF EDUCATION70 Ch 12, EDUCATOR LICENSURE, CERTIFICATION, E…46 Ch 13, Salaries and Working Conditions of S…39 Ch 17, State Appropriations37 Ch 82, EDUCATIONAL COMPACTS32 Ch 85, Private Business and Trade Schools28 Ch 31, EXCEPTIONAL CHILDREN27 Ch 91, Administrative Provisions25 Ch 19, LOCAL SCHOOL TAXES24 Ch 21, Local School Bonds24 Ch 27, SCHOOL ATTENDANCE24

24 sections·Filtered byTitle 14✕Ch 19✕

14 Del. C. § 1901. Definitions.
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§ 1901. Definitions. For purposes of this chapter: (1) “District” means a reorganized school district. (2) “General reassessment” or “reassessed” means the general reassessment of all real property in the district by a county under § 8306 of Title 9. (3) “School board” means a bo…
14 Del. C. § 1902. Power of district to levy taxes for school purposes.
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§ 1902. Power of district to levy taxes for school purposes. (a) Except as provided under Chapter 26 of this title, a 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 addition…
14 Del. C. § 1903. Election preceding levy of tax.
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§ 1903. Election preceding levy of tax. (a) Except as specifically provided under this title, before a school board levies or increases a tax under § 1902 of this title, the school board must do all of the following: (1) Determine if the proposed tax is on the basis of a specifie…
14 Del. C. § 1904. Tax rate for different classes of property.
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§ 1904. Tax rate for different classes of property. (a) A school board of a district located entirely in New Castle County may use different tax rates for residential and nonresidential properties in the district in accordance with this section. A school board may initiate differ…

14 Del. C. § 1905. Qualified voters.

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§ 1905. Qualified voters. At an election under § 1903 of this title, every person qualified to vote under § 1077 of this title may vote, and §§ 1078 and 1085 of this title shall apply to such election.32 Del. Laws, c. 160, § 54; Code 1935, § 2738; 47 Del. Laws, c. 303, § 1; 14 De…

14 Del. C. § 1906. Election officers.

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§ 1906. Election officers. Repealed by 74 Del. Laws, c. 122, § 44, effective July 8, 2003.

14 Del. C. § 1907. Hours of election.

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§ 1907. Hours of election. For an election under § 1903 of this title, the polls must open at 7:00 a.m. and must close at 8:00 p.m., prevailing local time, on the day advertised.32 Del. Laws, c. 160, § 54; Code 1935, § 2739; 14 Del. C. 1953, § 1907; 50 Del. Laws, c. 137, § 1; 51 …

14 Del. C. § 1908. Method of voting; referendum to transfer tax funds.

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§ 1908. Method of voting; referendum to transfer tax funds. (a) For an election under this chapter to increase taxes, the election shall be conducted by the use of voting machines. The wording on the voting machine shall include a statement of the question which is being voted fo…

14 Del. C. § 1909 , 1910. Certifying and declaring result of election; recount.

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§§ 1909, 1910. Certifying and declaring result of election; recount. Repealed by 74 Del. Laws, c. 122, § 46, effective July 8, 2003.

14 Del. C. § 1911. Required vote for authorization of additional tax.

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§ 1911. Required vote for authorization of additional tax. If the majority of the votes cast at the election, under § 1903 of this title, shall be for additional tax, the tax shall be levied and collected as provided in this chapter.32 Del. Laws, c. 160, § 54; Code 1935, § 2740; …

14 Del. C. § 1912. Assessment list; school capitation tax.

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§ 1912. Assessment list; school capitation tax. (a) The school board of the district in which an additional tax is to be levied shall use the assessment list of the county in which that district is located as a basis for any school district tax. There may also be added a school c…

14 Del. C. § 1913. Rate of tax [For application of this section, see 85 Del. Laws, c. 135, § 1, and c. 230, § 1].

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§ 1913. Rate of tax [For application of this section, see 85 Del. Laws, c. 135, § 1, and c. 230, § 1]. (a) If the additional tax was authorized on the basis of amount of tax to be collected, the school board shall, upon the completion of the assessment, fix the rate sufficient to…

14 Del. C. § 1914. Levy of annual school tax without election.

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§ 1914. Levy of annual school tax without election. (a) A school board that has, for 1 year, levied a local tax under this chapter may continue annually, without a further election or referendum, to levy that local tax in an amount that does not exceed any of the following, as ca…

14 Del. C. § 1915. Demand for new election.

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§ 1915. Demand for new election. If in any year, not less than 2 months before the date of the regular school election, a number of voters, not fewer than 25 percent of the number of qualified voters of the district, shall demand over their signatures that an election be held, th…

14 Del. C. § 1916. Tax collection warrant and assessment list; tax rate after general reassessment [Effective until Mar. 31, 2027].

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§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment [Effective until Mar. 31, 2027]. (a) Based on the total value of all taxable property as shown on the county assessment list and on the amount to be raised, the board of the district shall fix…

14 Del. C. § 1917. Collection and deposit of school taxes [Effective until Aug. 12, 2028].

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§ 1917. Collection and deposit of school taxes [Effective until Aug. 12, 2028]. (a) (1) The receiver of taxes and county treasurer shall collect school taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes, and, except as …

14 Del. C. § 1918. Disbursement of school taxes; financial statement.

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§ 1918. Disbursement of school taxes; financial statement. (a) Warrants or drafts on the said fund shall be drawn by the school board of the district and applied only for the purpose for which the levy is made. (b) The district shall prepare at the close of each fiscal year a fin…

14 Del. C. § 1919. Report of school tax collections and payment of collected taxes.

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§ 1919. Report of school tax collections and payment of collected taxes. (a) Each receiver of taxes and county treasurer shall on the first day of each month make a report to the school board of the district for which the receiver or treasurer is collecting taxes, to the State Tr…

14 Del. C. § 1920. Penalty.

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§ 1920. Penalty. Whoever, being a receiver of taxes and county treasurer of any county, or other person authorized to collect school taxes, or a member of any school board, fails, neglects or refuses to perform all or any of the duties imposed upon that person by this chapter sha…

14 Del. C. § 1921. Refund of county taxes paid in error; refund after assessment appeal.

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§ 1921. Refund of county taxes paid in error; refund after assessment appeal. (a) Local county school taxes paid through error or by mistake may be refunded by the school district to which the taxes were paid as follows: (1) The person claiming a refund of taxes shall file with t…

14 Del. C. § 1922. Borrowing in anticipation of taxes.

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§ 1922. Borrowing in anticipation of taxes. School districts may borrow money in anticipation of local school taxes, as imposed by this chapter, to an amount not to exceed 25% of such annual taxes, which shall be pledged for the payment of such loan or loans, and issue revenue an…

14 Del. C. § 1923. Payment of interest upon local school funds on deposit.

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§ 1923. Payment of interest upon local school funds on deposit. (a) The State Treasurer shall credit to the account of each local school district that has funds on deposit with the State Treasurer such amount of interest as determined by this section upon such funds. The rate of …

14 Del. C. § 1924. Tax rates in districts resulting from consolidation pursuant to court order or created after February 1, 1978, but prior to July 30, 1978.

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§ 1924. Tax rates in districts resulting from consolidation pursuant to court order or created after February 1, 1978, but prior to July 30, 1978. (a) For the purpose of this section: (1) “Consolidated area” shall refer to a contiguous geographical area in which all school distri…

14 Del. C. § 1925. School tax districts.

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§ 1925. School tax districts. (a) If the State Board of Education divides a school district pursuant to the authority of § 1028(k) of this title, the geographical area encompassed by the district being divided shall be established as a school tax district for the collection of ta…