Delaware Code
Title 14 - Education
Chapter 19. LOCAL SCHOOL TAXES

Subchapter I. General Provisions

§ 1901. Definitions. - As used in this chapter: (1) “District” means a reorganized...

§ 1902. Power of district to levy taxes for school purposes. - (a) Any district may, in addition to the amounts apportioned...

§ 1903. Election preceding levy of tax. - Before any school board levies a tax under § 1902...

§ 1904. Notice of election. - Repealed by 74 Del. Laws, c. 122, § 42, effective...

§ 1905. Qualified voters. - At an election under § 1903 of this title, every...

§ 1906. Election officers. - Repealed by 74 Del. Laws, c. 122, § 44, effective...

§ 1907. Hours of election. - For an election under § 1903 of this title, the...

§ 1908. Method of voting; referendum to transfer tax funds. - (a) For an election under this chapter to increase taxes,...

§ 1909, 1910. Certifying and declaring result of election; recount. - Repealed by 74 Del. Laws, c. 122, § 46, effective...

§ 1911. Required vote for authorization of additional tax. - If the majority of the votes cast at the election,...

§ 1912. Assessment list; school capitation tax. - The school board of the district in which an additional...

§ 1913. Rate of tax. - (a) If the additional tax was authorized on the basis...

§ 1914. Levy of annual school tax without election. - The school board of any district, which has for 1...

§ 1915. Demand for new election. - If in any year, not less than 2 months before...

§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment. - (a) Based on the total value of all taxable property...

§ 1917. Collection and deposit of school taxes. - (a) The receiver of taxes and county treasurer shall collect...

§ 1918. Disbursement of school taxes; financial statement. - (a) Warrants or drafts on the said fund shall be...

§ 1919. Report of school tax collections and payment of collected taxes. - (a) Each receiver of taxes and county treasurer shall on...

§ 1920. Penalty. - Whoever, being a receiver of taxes and county treasurer of...

§ 1921. Refund of county taxes paid in error. - Local county school taxes paid through error or by mistake...

§ 1922. Borrowing in anticipation of taxes. - School districts may borrow money in anticipation of local school...

§ 1923. Payment of interest upon local school funds on deposit. - (a) The State Treasurer shall credit to the account of...

§ 1924. Tax rates in districts resulting from consolidation pursuant to court order or created after February 1, 1978, but prior to July 30, 1978. - (a) For the purpose of this section: (1) “Consolidated area”...

§ 1925. School tax districts. - (a) If the State Board of Education divides a school...

Subchapter II. Tax on Mobile Homes

§ 1930-1943. - Transferred.