CHAPTER 435
FORMERLY
SENATE BILL NO. 575
AN ACT TO AMEND CHAPTER 26 OF TITLE 14, DELAWARE CODE, RELATING TO VOCATIONAL SCHOOL TAX FUNDS.
Be it enacted by the General Assembly of the Slate of Delaware:
Section 1. Amend §2601 of Chapter 26, Title 14,
Delaware Code, by striking the last sentence of said section and substituting in lieu thereof four new sentences to read as follows:
"(a) The amount to be raised by taxation shall not exceed four (4) cents on each one hundred dollars of the value of real property in Sussex County.
(b) The amount to be raised by taxation shall not exceed four (4) cents on each one hundred dollars of the value of real property in Kent County for the tax year 1976 and shall not exceed five (5) cents on each hundred dollars of the value of real property in Kent County for the tax year 1977 and all tax years thereafter.
(c) The amount to be raised by taxation shall not exceed eight (8) cents on each one hundred dollars of the value of real property in New Castle County.
(d) It is further provided that any county vocational-technical high school district, or county vocational-technical center district, or any reorganized school district for the operation of a vocational-technical high school that shares in the tax money collected by the provisions of this Chapter, shall not charge tuition to cover the cost of vocational-technical education for non-resident pupils and
shall not in formulating admission policy give preference to any applicant for admission based on the residence of such applicant."
Section 2. Amend §2602 of Chapter 26, Title 14,
Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new §2602 to read as follows:
"§2602. Notification of tax rate.
(a) The Board of Education, for each vocational-technical center in Sussex and Kent Counties, shall establish the tax rate in the month of May of each year and shall notify the receiver of taxes and County Treasurer in Sussex and Kent Counties, as the case may be, by the first day of June of each year as to the tax rate established for the forthcoming year. In no event shall any increase in the tax rates established hereunder exceed one (1) cent on each one hundred dollars of the value of real property in any one year for Sussex and Kent Counties. In no event shall the tax on real property in Sussex County exceed four (4) cents on each one hundred dollars of the value of such property.
(b) In New Castle County, the President of the Board of Education of the New Castle County Vocational-Technical School District and the President of the Board of Education of each reorganized school district authorized to operate a vocational-technical high school or center shall comprise the membership of the New Castle County Vocational Tax Commission, and said Commission shall meet not later than the last day of May each year to establish the tax rate, and said Commission shall notify the Department of Finance in New Castle County by the first day of June of each year as to the tax rate established for the forthcoming year."
Section 3. Amend Chapter 26, Title 14, Delaware
Code, by adding thereto a new Section to be designated as §2606 to read as follows:
"§2606. Sharing the Vocational School Tax Fund in New Castle County.
(a) Based on the certified unit count of the State Board of Education for September 30 of each school year, the funds collected under the provisions of this chapter in New Castle County shall be divided by the sum of the total number of units in the New Castle County Vocational Technical School District, plus the sum of the total number of units generated by students who attend a vocational-technical center or a vocational-technical high school operated by a reorganized school district that has been authorized to operate a vocational-technical center or high school, and this quotient is the per unit amount.
(b) The New Castle County Vocational-Technical School District shall pay to any reorganized school district of New Castle County that has been authorized to operate a vocational-technical center or high school, on or before December 1 of each year, an amount equal to the product of the per unit amount (as defined in subsection (a) of this section) and the total number of units generated by students in attendance at vocational-technical centers or high schools.
On or before June 30 of each year, the New Castle County Vocational-Technical School District shall also pay to any reorganized school district in New Castle County that received funds under subsection (b) of this section any additional funds, on a per unit basis, resulting from the collection of more taxes for the current or previous tax years."