SPONSOR:

Rep. Ramone & Rep. Baumbach & Sen. Delcollo

Reps. Hensley, Mitchell, Wilson; Sen. Sokola

HOUSE OF REPRESENTATIVES

149th GENERAL ASSEMBLY

HOUSE BILL NO. 416

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 8106, Title 9 of the Delaware Code by making deletions as shown by strikethrough and insertions as shown by underline as follows:

§ 8106. Specific organizations and purposes.

(c)(1) All community-owned and community-maintained , and non-profit owned swimming pools within New Castle County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. "Community-owned'' and "community-maintained'' shall consist of any civic organizations as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.

(2) Any amounts previously taxed and assessed against a community-owned and community-maintained swimming pool, heretofore not collected by the county or other political subdivision of this State, are hereby declared null and void.

(d) All community-owned and community maintained , and non-profit owned swimming pools within Kent County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. "Community-owned'' and "community-maintained'' shall consist of any civic organization as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.

SYNOPSIS

This Bill creates a tax exemption for non-profit owned swimming pools in New Castle County and Kent County. Sussex County has no similar exemption statute.