CHAPTER 303
EDUCATION
PROVIDING FOR REFERENDA TO AUTHORIZE THE LEVY AND
COLLECTION OF ADDITIONAL TAXES FOR SCHOOL PURPOSES
AN ACT TO AMEND CHAPTER 71 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO FREE PUBLIC SCHOOLS, BY PROVIDING FOR REFERENDA TO AUTHORIZE THE LEVY AND COLLECTION OF ADDITIONAL TAXES FOR SCHOOL PURPOSES ON THE BASIS OF EITHER A SPECIFIED AMOUNT OF TAXATION OR A SPECIFIED RATE OF TAXATION AND TO CONTINUE THE TAX ON THE SAME BASIS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Article 13 of Chapter 71 of the Revised Code of Delaware, 1935, as amended, be and the same hereby is further amended by repealing 2738. Sec. 116. and by substituting in lieu thereof the following:
2738. Sec. 116. MUST BE AUTHORIZED BY REFERENDUM:--Before such tax is levied, the Board of Education of a Special District or the Board of School Trustees of a School District, shall determine whether said levy shall be on the basis of a specified amount or of a specified rate of taxation and shall call a special election to be held at the usual place or places for holding school elections in the school districts. Notice shall be given for such election by notices posted on the door of the school house where such an election is to be held, at least ten days before the day of holding such election and by such advertisement in newspapers of the district or county as, in the judgment of the Board of the District, will give notice to the voters of such election. In such notice, the amount to be raised or the proposed rate of taxation and the purpose or purposes of the proposed additional taxes shall be stated. At such election every person qualified to vote at the school election in the district shall be qualified to vote.
Section 2. That Article 13 of Chapter 71 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by repealing the first sentence of 2743. Sec. 121. and by substituting in lieu thereof the following:
If the additional tax was authorized on the basis of amount of tax to be collected, the Board shall, upon the completion of the assessment, fix the rate sufficient to raise the amount determined to be raised at that time with an addition of ten per cent added thereto for delinquencies and costs of collection. If the additional tax was authorized on the basis of a specified rate of taxation, the board shall add thereto ten per cent of said authorized rate for delinquencies and costs of collection.
Section 3. That Article 13 of Chapter 71 of the. Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by repealing the first sentence of 2747. Sec. 125., and by substituting in lieu thereof the following:
The Board of Education of any Special District or the Board of School Trustees of any School District which has for one year levied a local tax under the provisions of this Article, is authorized to continue annually, without a further referendum, to levy such local tax not exceeding in amount the tax originally authorized by referendum if said original authorization was on the basis of an amount of tax or not to exceed the rate of tax originally authorized by referendum if said original authorization was on the rate of taxation, each together with an added ten per cent for delinquencies and costs of collection as provided in Sec. 121.