CHAPTER 111
AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE BY PROVIDING FOR RAISING AND COLLECTION OF REVENUE FOR COUNTY VOCATIONAL-TECHNICAL HIGH SCHOOLS AND COUNTY VOCATIONAL-TECHNICAL CENTERS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 14, Delaware Code, is hereby amended by adding a new chapter to be known as Chapter 26, as follows:
CHAPTER 26. VOCATIONAL SCHOOLS
§2601. Power of county vocational high school districts and county vocational technical school districts to levy taxes for school purposes.
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. The amount to be raised by taxation shall not exceed 3 cents on each one hundred dollars of the value of real property in any of the three Counties.
§2602. Notification of tax rate
The Board of Trustees for each vocational technical high school and each vocational technical center shall establish the tax rate in the month of May of each year and shall notify the Department of Finance in New Castle County and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties by the first day of June of each year as to the tax rate established for the forecoming year; provided, however, for the tax year beginning July 1, 1967, the Board of Trustees shall not be required to notify the Department of Finance in New Castle County and Receiver of Taxes and County Treasurer in Kent
and Sussex Counties until July 15, 1967, as to the tax rate established by the Board of Trustees.
§2603. Collection and deposit of school taxes
(a) The Department of Finance for New Castle County and the Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes; provided, however, that after June 30, 1957, in New Castle County the Department of Finance and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them ; and for all tax years commencing after June 30, 1958, shall after the thirtieth day of September in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of one-half of one per cent per month until the same shall be paid.
(b) All money so collected shall be paid to the State Treasurer and shall be deposited by him in a separate account in the depository for other school moneys to the credit of the District.
§2604. Disbursement of school taxes
Warrants or drafts on the said fund shall be drawn by the School Board of the District and shall be applied only for the purpose for which the levy is made.
§2605. Report of school tax collections and payment of collected taxes
(a) The Department of Finance for New Castle County and each Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall on the first day of each month make a report to the School Board of the District for which he is collecting taxes, to the State Treasurer and the State Board of Education, of all taxes collected in the previous month. The forms shall show a complete breakdown of taxes collected, such as capitation, debt service and current expenses, and such other information as may be required.
(b) The Department of Finance for New Castle County and each Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall not less than once each calendar month, pay over to the State Treasurer all funds collected by him for any District.
Approved August 2, 1967.