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Legislation Document
SPONSOR:
Rep. Minor-Brown & Sen. Poore
Rep. Cooke
HOUSE OF REPRESENTATIVES
153rd GENERAL ASSEMBLY
HOUSE SUBSTITUTE NO. 1
FOR
HOUSE BILL NO. 144
AN ACT TO AMEND THE CHARTER OF THE CITY OF NEW CASTLE RELATING TO PROPERTY TAX RATES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):
Section 1. Amend Section 18 of the Charter of the City of New Castle by making deletions as shown by strike through and insertions as shown by underline as follows:
Section 18. Budget
The Council shall, on or before the first Monday in each July, meet and ascertain, as near as may be, the amount necessary to cover the net expenses of the government of said City for the current fiscal year, including, but not limited to, the maintenance of streets, police assessment, collection of taxes and cost of trash collection; and shall make up a budget containing the items and estimated amounts necessary to cover each and every branch and item of said City government. And immediately after the assessment and valuation shall have been finally settled and adjusted under the provisions of this Act, the said Council shall proceed to levy a tax on the real property, thus valued and assessed, in just
and equal
portions
and rates,
sufficient to cover the aggregate of said budget.
SYNOPSIS
This Act amends the Charter of the City of New Castle by authorizing the City Council to levy taxes on real property at varying rates based upon property classification (e.g. residential, commercial, or industrial).
H.S. 1 to H.B. 144 clarifies that any taxes on real property must be in “just portions” sufficient to cover the aggregate of the budget.