Delaware Code
Subchapter III. Budgeting
§ 1128. Local service functions; determining the New Castle County service percentage and credit percentage.

(a) (1) [Repealed.]
(2) By July 1 of each year, New Castle County shall provide to each municipality the forms and instructions under paragraph (a)(3) of this section to submit the municipality's request that New Castle County recognize the following:

a. The New Castle County service percentage for a local service function is less than 100% based on the municipality's performance or partial performance of the local service function.
b. In the case of fire protection that a municipality does not provide directly, the municipality's direct contribution of funds or in-kind contribution of goods and services to a volunteer fire company.
(3) New Castle County shall provide a copy of each of the following:

a. New Castle County's budget for the current fiscal year.
b. A standardized form listing each local service function and the documentation necessary to support a request that New Castle County recognize the degree to which the municipality performs or financially supports a local service function instead of New Castle County.
c. Contact information for appropriate representatives that a municipality may contact to discuss relevant financial information of New Castle County and the municipality, and the scope and nature of services provided by both entities.
(b) (1) By September 1 of each year, a municipality shall submit its application and supporting documentation to New Castle County if the municipality is requesting that New Castle County recognize either of the following:

a. New Castle County service percentage less than 100% for any local service function based on the municipality's degree of performance of the local service function.
b. In the case of fire protection that a municipality does not provide directly, the municipality's contribution of funds or in-kind contributions of goods and services to a volunteer fire company.
(2) New Castle County may request, and the municipality must provide, additional information that may reasonably be needed to determine the degree of performance of local service functions provided by the municipality.
(c) (1) By November 1 of each year, New Castle County shall notify each municipality of New Castle County's determination regarding the New Castle County service percentage for each local service function and the dollar amount of direct and in-kind donations that the County will recognize to calculate the individual fire protection rate. A disagreement regarding New Castle County's determination under this paragraph (c)(1) is subject to negotiation between New Castle County and the municipality.
(2) [Repealed.]
(d) (1) a. By December 1 of each year, a municipality that is unable to reach agreement with New Castle County regarding the New Castle County service percentage for a local service function or individual fire protection tax rate under paragraph (c)(1) of this section may provide notice to New Castle County demanding arbitration that includes the municipality's designated member of the arbitration panel under paragraph (d)(2) of this section. If the municipality does not provide such notice by by December 1, New Castle County's determination is final and may not be appealed.
b. [Repealed.]
(2) If arbitration is demanded under paragraph (d)(1)a. of this section, an arbitration panel will be created which is comprised of 3 members, selected as follows:

a. The municipality's designee.
b. By December 10, the County Executive shall designate a member.
c. By December 20, the arbitration panel designees of the County Executive and the municipality shall jointly select the third member. If the 2 arbitration panel designees cannot agree on the selection of the third member by December 20, the third arbitration panel member is the Chair of the New Castle County Financial Advisory Council or the Chair's designee.
d. The arbitration panel may establish rules for the arbitration hearing, including information required to be produced by a party and deadlines for the submission of evidence.
(3) The arbitration hearing must occur by January 31. At the hearing, New Castle County and the municipality may present testimony, evidence, and oral argument as to the matters in dispute.
(4) [Repealed.]
(5) An arbitration panel shall issue its decision by February 15. An arbitration panel's decision is binding and may not be appealed.
(e) Notwithstanding subsections (a) through (d) and (f) of this section, either of the following may occur:

(1) New Castle County and a municipality may enter into an agreement setting different terms or timing for negotiations, calculations, or approval of the New Castle County service percentages.
(2) New Castle County may determine New Castle County service percentages for a municipality that does not make a request in the manner required under this section. New Castle County's determination under this paragraph (e)(2) is final, may not be appealed, and is not subject to arbitration under subsection (d) of this section.
(f) New Castle County shall adopt policies and procedures to implement this section.
(g) [Repealed.]