CHAPTER 415
FORMERLY
HOUSE BILL NO. 727
AS AMENDED BY HOUSE AMENDMENT NO. 1
AND HOUSE AMENDMENT NO. 1 TO HOUSE AMENDMENT NO. 1
AND HOUSE AMENDMENT NO. 2
AN ACT TO AMEND TITLE 9, CHAPTERS 3, 11 AND 81 OF THE DELAWARE CODE RELATING TO THE POWER OF COUNTY GOVERNMENTS TO IMPOSE AND COLLECT A REALTY TRANSFER TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Section 330(a) of subchapter II of Chapter 3, Title 9, Delaware Code by adding a new subparagraph (4) to said section to read as follows:
"(4) Have the power and authority to impose and collect by ordinance a tax upon the transfer of real property situate within unincorporated areas of the county, subject to the conditions and limitations provided in Section 8102 of this title."
Section 2. Amend Section 1101 of Chapter 11, Title 9, Delaware Code by adding a sentence at the end of said section to read as follows:
"This grant of power shall also include the power to impose and collect by ordinance a tax upon the transfer of real property situate within the unincorporated areas of the county, subject to the conditions and, limitations provided in Section 8102 of this title."
Section 3. Amend Chapter 81, Title 9, Delaware Code by adding a new Section 8102 and renumbering the remaining sections of Chapter 81, subchapter 1, Title 9, in sequence, said new Section 8102 to read as follows:
"Section 8102. Transfers of real property subject to county taxation.
Notwithstanding any statute to the contrary, the county government of each county shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or transferee as determined by the county, upon the transfer of real property within the unincorporated areas of the county; provided, however, that any realty transfer tax which is imposed by any county government shall not be greater than percent of the value of the real property as represented by the document transferring the property; and further provided, that the county government shall by ordinance exempt from such taxation first time home buyers. Any revenues from a tax upon the transfer of real property derived from an ordinance hereinafter adopted by the Government of Kent County pursuant to the provisions of this Act shall first be dedicated for and applied to Kent County's cost component of the Statewide Paramedic Funding program as is We particularly set forth in Title 16, Chapter 98, Part X §9814 of the Delaware Code.
The provisions of Section 5401 and Section 5403 of Chapter 54 of Title 30 of the Delaware Code shall apply with respect to any realty transfer tax imposed by a county government pursuant to the authority granted in this section.
The funds realized by the counties pursuant to this section shall be segregated from the counties' general fund and the funds, and all interest thereon, shall be expended solely for capital and operating costs of public safety services, including police, fire, emergency medical, ambulance and paramedic services and related service such as 911 enhanced emergency number service and other emergency communication services and public works services, including, but not limited to, sewer, drainage and erosion regulation and enforcement."
Section 4. The government of each county may adopt an ordinance or ordinances to provide for the effective administration and regulation of any tax adopted pursuant to the authority conferred in this Act. If the taxing power and authority granted in the Act shall be exercised by way of a stamp affixed to a document, the Recorder of Deeds in and for the county where said tax is imposed shall not receive for record documents subject to said tax unless stamps are affixed thereto.
Approved July 20, 1990.