Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 1125
Local service functions; New Castle County property tax rates in municipalities
# (a)
In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.
# (b)
New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.
# (c)
A property tax rate for real property in a municipality does not have to be either of the following:
# (1)
The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County.
# (2)
The same as a property tax rate set in a prior year.
# (d)
[Repealed.]
Amendment history
83 Del. Laws, c. 7, § 3; 83 Del. Laws, c. 7, § 10
Source: view the official text
In this title (40 sections)
- 9-928 · Violations by owners of dangerous or potentially dangerous…
- 9-1001 · Purpose
- 9-1002 · Definitions [For application of this section, see 84 Del.…
- 9-1003 · Maintenance of for-profit cemeteries
- 9-1101 · General powers
- 9-1101A · Definitions
- 9-1102 · Local service functions; subcategories; responsibility for…
- 9-1103 · Exercise of powers
- 9-1111 · Election and term
- 9-1112 · Qualifications
- 9-1113 · Compensation
- 9-1114 · Vacancy in office
- 9-1115 · Absence or disability
- 9-1116 · Powers and duties
- 9-1117 · Performance of functions by contract
- 9-1118 · Civil defense
- 9-1119 · Communications between County Executive and County Council
- 9-1120 · Power to appoint Chief Administrative Officer and Department…
- 9-1121 · Powers and duties of Chief Administrative Officer
- 9-1122 · County executive restructuring power
- 9-1125 · Local service functions; New Castle County property tax rates…
- 9-1126 · Local service functions; calculation of net county LSF cost…
- 9-1127 · Local service functions; change in degree of performance;…
- 9-1128 · Local service functions; determining the New Castle County…
- 9-1129 · Local service functions; Local Service Function Review…
- 9-1131 · Separate budgeting for local service functions performed by…
- 9-1132 · Preparation of the annual operating budget; distribution of…
- 9-1133 · Administration and enforcement of the operating budget…
- 9-1134 · Preparation of the capital program and the capital budget;…
- 9-1135 · Administration of the capital budget
- 9-1136 · Fiscal year
- 9-1137 · Encumbrance defined
- 9-1138 · Budgets for grants
- 9-1141 · Number and term
- 9-1142 · Qualifications
- 9-1143 · Prohibitions
- 9-1144 · Salary
- 9-1145 · President of the County Council; President pro tempore
- 9-1146 · Powers of County Council
- 9-1147 · Vacancies