Title 22 — Municipalities
15 chapters · 131 sections in this title.
22 Del. C. § 904. Regulations.
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§ 904. Regulations. Each such municipality is authorized to promulgate and enforce such regulations as it deems necessary for the assessment, collection and enforcement of such tax.22 Del. C. 1953, § 904; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14.;
22 Del. C. § 905. Enforcement in Superior Court.
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§ 905. Enforcement in Superior Court. Any such municipality which adopts this chapter is, in addition to all other means of enforcement available, authorized to bring suit in the Superior Court of the county in which such city is located.22 Del. C. 1953, § 905; 57 Del. Laws, c. 1…
22 Del. C. § 906. Taxes due under tax adopted prior to March 30, 1971.
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§ 906. Taxes due under tax adopted prior to March 30, 1971. Taxes due under any municipal user tax adopted prior to March 30, 1971, shall continue to be collected and enforced and shall not be abated.22 Del. C. 1953, § 906; 58 Del. Laws, c. 14.;
22 Del. C. § 907. Event tax.
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§ 907. Event tax. (a) Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a surcharge of up to $2.50 on any admission fee of more than $10 that is charged for admission to any sporting, cultural, amusement, athletic, recreational or other…
22 Del. C. § 908. Lodging tax.
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§ 908. Lodging tax. Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as…
22 Del. C. § 1001. Definitions.
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§ 1001. Definitions. As used in this chapter: (1) “Income” means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits. (2) “Income tax year” means the 12-mon…
22 Del. C. § 1002. Exemption to be provided for by municipal law or ordinance.
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§ 1002. Exemption to be provided for by municipal law or ordinance. Every person a resident of a municipality of this State and the owner of real property located therein who is 65 years of age or over shall be entitled, within the limitations of this chapter, to an exemption fro…
22 Del. C. § 1003. Application for exemption.
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§ 1003. Application for exemption. Application for such exemption must be made by the property owner on forms to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner required on such forms and shall be filed in such a…
22 Del. C. § 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations.
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§ 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations. (a) Where title to property on which an exemption from municipal taxation is claimed is held by more than 1 person either as tenants in common or as joint tenants, each tenant …
22 Del. C. § 1005. Rules and regulations.
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§ 1005. Rules and regulations. Each municipality granting an exemption under this chapter may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this chapter.22 Del. C. 1953, § 1006; 57 Del. Laws, c. 425; 65 Del. Laws, c. 11, …
22 Del. C. § 1006. Appeals.
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§ 1006. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim from municipal real property taxation in the same manner as is provided for appeals from assessments generally.22 Del. C. 1953, § 1007; 57 Del. Laws, c. 195, § 1; 57 Del. Laws, c. 425; 65…
22 Del. C. § 1007. [Transferred.]
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§ 1007. [Transferred.]
22 Del. C. § 1101. Adoption of county assessments.
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§ 1101. Adoption of county assessments. Any municipal corporation in this State (hereinafter referred to as “municipality”) may by ordinance elect to use the assessments and supplementary assessments for property in the municipality as established annually or quarterly by the boa…
22 Del. C. § 1102. Time for adoption; notice.
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§ 1102. Time for adoption; notice. The election by the municipality to use the county assessments shall be made before February 1 of any year and shall continue in effect from year to year until revoked by ordinance adopted by the municipality. Notice of such election shall be gi…
22 Del. C. § 1103. Costs.
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§ 1103. Costs. The municipality shall be entitled to receive a copy of the county assessments for the properties in the municipality from the board of assessment or board of assessment review upon payment of the costs of producing the copy.22 Del. C. 1953, § 953; 57 Del. Laws, c.…
22 Del. C. § 1104. Certification.
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§ 1104. Certification. At the time of certification provided in § 8314 of Title 9, the board of assessment or board of assessment review shall certify the total assessed valuation for properties in the municipality to each municipality which shall have theretofore furnished the n…
22 Del. C. § 1105. Tax rate upon reassessment; notice.
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§ 1105. Tax rate upon reassessment; notice. (a) When any total reassessment of taxable properties within a municipal corporation of this State (hereinafter “municipality”) shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levie…
22 Del. C. § 1106. Assessment of land used for agricultural, horticultural or forestal purposes.
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§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes. The municipality shall use the county assessment, regardless of any election under § 1101 of this title, for all property within a municipality whose value has been assessed by the county pursua…
22 Del. C. § 1107. Tax rates.
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§ 1107. Tax rates. (a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following: (1) Residential real property. (2) Nonresidential real property. (b) Tax rates established under subsection (a) of this section must be uniform for all …
22 Del. C. § 1301. Findings and declaration of policy.
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§ 1301. Findings and declaration of policy. It is determined and declared as a matter of legislative finding that: (1) Operation of electric utility systems by municipalities and the improvement of the systems through joint action in the fields of the generation, transmission and…
22 Del. C. § 1302. Definitions.
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§ 1302. Definitions. As used in this chapter unless the context clearly indicates otherwise: (1) “Bonds” means any bonds, interim certificates, notes, debentures or other obligations of a company issued under this chapter. (2) “Company” and “electric company” mean a municipal ele…
22 Del. C. § 1303. Creation.
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§ 1303. Creation. (a) Any combination of municipalities engaged in or desiring to engage in the transmission or distribution of electric power and energy may, by contract with each other, establish a separate governmental entity to be known as a municipal electric company to be u…
22 Del. C. § 1304. Contract.
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§ 1304. Contract. Any contract establishing an electric company under this chapter shall specify: (1) The name and purpose of the company and the functions or services to be provided by the company. The name may refer to the company as an agency, authority, company, corporation, …
22 Del. C. § 1305. Powers.
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§ 1305. Powers. The general powers of an electric company shall include the power to: (1) Plan, develop, acquire, construct, reconstruct, operate, manage, dispose of, participate in, maintain, repair, extend or improve 1 or more projects within or outside the State and act as age…
22 Del. C. § 1306. Public character.
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§ 1306. Public character. An electric company established by contract under this chapter shall constitute a political subdivision and body public and corporate of the State, exercising public powers, separate from the contracting municipalities. It shall have the duties, privileg…
22 Del. C. § 1307. Purchase and sales agreements; advance payments.
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§ 1307. Purchase and sales agreements; advance payments. (a) The contracting municipalities may provide in the contract created under § 1303 of this title for payment to the company of funds for commodities to be procured and services to be rendered by the company. These municipa…
22 Del. C. § 1308. Sale of excess capacity.
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§ 1308. Sale of excess capacity. (a) An electric company may sell or exchange excess power and energy produced or owned by it not required by any of the contracting municipalities for such consideration and for such period and upon such terms and conditions as it may determine to…
22 Del. C. § 1309. Regulation.
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§ 1309. Regulation. Except as otherwise provided in §§ 201, 203A and 203B of subchapter II of Title 26, the Delaware Public Service Commission shall have no supervision or regulation over any municipal electric company formed pursuant to this chapter or over the budget, operation…
22 Del. C. § 1310. Bond issues.
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§ 1310. Bond issues. (a) An electric company may issue such types of bonds as it may determine, subject only to any agreement with the holders of particular bonds, including bonds as to which the principal and interest are payable exclusively from all or a portion of the revenues…
22 Del. C. § 1311. Form and sale of bonds.
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§ 1311. Form and sale of bonds. (a) Bonds of an electric company shall be authorized by resolution of the board of directors and may be issued under such resolution or under a trust indenture or other security instrument in 1 or more series and shall bear such date or dates, matu…
22 Del. C. § 1312. Covenants.
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§ 1312. Covenants. The company shall have power in connection with the issuance of its bonds to: (1) Covenant as to the use of any or all of its property, real or personal. (2) Redeem the bonds, to covenant for their redemption and to provide the terms and conditions thereof. (3)…
22 Del. C. § 1313. Refunding bonds.
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§ 1313. Refunding bonds. A company may issue refunding bonds for the purpose of paying any of its bonds at or prior to maturity or upon acceleration or redemption. Refunding bonds may be issued at such time prior to the maturity or redemption of the refunded bonds as the company …
22 Del. C. § 1314. Bonds eligible for investment.
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§ 1314. Bonds eligible for investment. Bonds issued by a company under this chapter are hereby made securities in which all public officers and agencies of the State and all political subdivisions, all insurance companies, trust companies, banks, savings and loan associations, in…
22 Del. C. § 1315. Tax exemption.
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§ 1315. Tax exemption. (a) All bonds of a municipal electric company are declared to be issued on behalf of the State for an essential public and governmental purpose and to be debts of a state municipal corporation. (b) The property of a company including any pro rata share of a…
22 Del. C. § 1316. Successor entities.
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§ 1316. Successor entities. A company shall, if the contract so provides, be the successor to any nonprofit corporation, agency or any other entity theretofore organized by such contracting municipalities to provide the same or a related function, and the company shall be entitle…
22 Del. C. § 1317. Other statutes.
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§ 1317. Other statutes. The powers granted under this chapter do not limit the powers of municipalities to enter into intergovernmental cooperation or contracts or to establish separate legal entities under municipal charters or any other applicable law or otherwise to carry out …
22 Del. C. § 1318. Construction.
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§ 1318. Construction. This chapter shall be interpreted liberally to effect the purposes set forth in this chapter.61 Del. Laws, c. 496, § 1;
22 Del. C. § 1319. Termination of services to a dwelling unit [For application of this section, see 85 Del. Laws, c. 253, § 23].
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§ 1319. Termination of services to a dwelling unit [For application of this section, see 85 Del. Laws, c. 253, § 23]. (a) For purposes of this section: (1) “Cooling season” means that portion of the calendar year extending from June 1 through September 30. (2) “Employee” includes…
22 Del. C. § 1501. Findings and declaration of policy.
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§ 1501. Findings and declaration of policy. The General Assembly hereby finds and declares that: (1) Preserving and enhancing commercial enterprise in the traditional business centers of the cities and towns of Delaware are critical to the long-term financial well-being of the St…
22 Del. C. § 1502. Definitions.
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§ 1502. Definitions. (a) “Assessable property” means all property owned or used by a commercial enterprise which is located within a business improvement district (whether or not it is subject to a real property tax abatement) and which is not part of a class of property which is…
22 Del. C. § 1503. Establishment.
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§ 1503. Establishment. (a) The Mayor and Council or other governing body of any municipality of this State may create 1 or more business improvement districts comprising all or any portions of any area within such municipality which is either zoned for commercial use or predomina…
22 Del. C. § 1504. Creation and powers of the authority or management company.
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§ 1504. Creation and powers of the authority or management company. (a) The authority or management company authorized by ordinance to govern a district shall be created by the filing of a certificate of authority or incorporation with the Secretary of State, which certificate sh…
22 Del. C. § 1505. Method of assessment.
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§ 1505. Method of assessment. (a) The authority or management company shall assess each assessable property within the district by multiplying the total service and improvement cost as reflected in the adopted budget for each year (less any allocated surplus or estimated revenue …
22 Del. C. § 1506. Prohibitions.
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§ 1506. Prohibitions. (a) No authority or management company shall issue bonds or other forms of securities; nor shall any authority or management company pledge the full faith and credit of the municipality in which its district lies for the payment of its debts, or of the State…
22 Del. C. § 1507. Annual review by municipality.
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§ 1507. Annual review by municipality. Not less frequently than annually, the municipality shall review the performance of each authority or management company created by such municipality and shall prepare for public inspection a report which certifies that: (1) The authority or…
22 Del. C. § 1601. Realty transfer tax.
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§ 1601. Realty transfer tax. (a) Notwithstanding any statute or municipal charter to the contrary, any municipality of this State shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or transferee as determined by the municipality, upon the …
22 Del. C. § 1701. Title.
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§ 1701. Title. This chapter, consisting of §§ 1701-1713, shall be known as the “Municipal Tax Increment Financing Act.”74 Del. Laws, c. 145, § 1;
22 Del. C. § 1702. Definitions.
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§ 1702. Definitions. (a) In this chapter the following terms have the meanings indicated, unless the context clearly indicates another or different meaning or intent. (b) “Act” means the Municipal Tax Increment Financing Act. (c) “Adjusted assessed value” means: (1) For real prop…
22 Del. C. § 1703. Bonds to finance development of industrial, commercial or residential area authorized.
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§ 1703. Bonds to finance development of industrial, commercial or residential area authorized. In addition to whatever other powers it may have, and notwithstanding any limitation of law, any municipality may borrow money by issuing and selling bonds, at any time and from time to…
22 Del. C. § 1704. Payment of bonds.
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§ 1704. Payment of bonds. Bonds shall be payable from the special fund described in § 1706(3)b. of this title, and the governing body of the issuer may also pledge its full faith and credit or establish sinking funds, establish debt service reserve funds or pledge other assets an…