SPONSOR:

Rep. Carson

HOUSE OF REPRESENTATIVES

149th GENERAL ASSEMBLY

HOUSE AMENDMENT NO. 1

TO

HOUSE BILL NO. 115

AMEND House Bill No. 115 at lines 50 through 51 by deleting the phrase “ designate a special development district, ”.

FURTHER AMEND House Bill No. 115 by striking “Section 7.” on line 89 and substituting in lieu thereof “Section 9.”

FURTHER AMEND House Bill No. 115 by inserting after line 88 and before line 89 the following:

“Section 7. Amend Chapter 18, Title 22 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1816. Limitation on ad valorem or special taxes within a Special Development District.

The levy of an ad valorem or special tax pursuant to § 1802(a) or § 1813(a) of this chapter shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of Title 9 owned or leased by a public utility as defined in § 102(2) of Title 26.

Section 8. Amend Chapter 18, Title 22 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1817. Special Provision Applicable to the City of Dover, Delaware.

Notwithstanding § 1807(c)(2) of this chapter, before the City of Dover may establish a special development district under this chapter, all of the owners of real property in the proposed special development district shall request the City of Dover to establish the special development district.

SYNOPSIS

This amendment exempts “special betterments” property from the levy of any municipal Special Development District (SDD) tax, consistent with the provisions of Section 3316 of Title 9 of the Delaware Code and the pending SDD Act for Kent County (see proposed Section 5516 of Title 9 in House Bill No. 119).

This amendment also provides that, before the City of Dover may designate a special development district, all owners of real property within the proposed special development district must request that the City of Dover establish the special development district.