Delaware General Assembly

Signed 7/31/14

The General Assembly has ended, the current status is the final status.

5/8/14

Schwartzkopf

Sen. Blevins

Reps. Atkins, Dukes, Gray, Hudson, Jaques, Keeley, Longhurst, Viola, D.E. Williams, Wilson
Sen. Lavelle, Lopez, Poore, Townsend

AN ACT TO AMEND TITLE 22 OF THE DELAWARE CODE RELATING TO MUNICIPALITIES.

§ 11(a), Article VIII, of the Delaware Constitution provides that “No tax … may be imposed or levied except pursuant to an Act of the General Assembly adopted with the concurrence of three-fifths of all members of each House.” A recent Chancery Court opinion has limited this section of the Delaware Constitution by allowing a municipality to impose a tax through an “all powers” clause in a municipal charter even if there is not specific authorization by an Act of the General Assembly to impose such a tax. This bill makes it clear that a municipality may only impose a tax within its jurisdiction if such tax is expressly authorized by an Act of the Delaware General Assembly.

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Takes effect upon being signed into law

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