Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 2102
Levy and collection of light tax; penalty for late payment
# (a)
The County Council, for the purpose of providing street and highway lighting pursuant to § 2101 of this title, shall levy for the installation and maintenance of such lights an annual tax based on the full annual cost of such lighting, plus up to but not exceeding 10% thereof to cover the actual direct and indirect costs of administration and billing. Such tax shall be levied against all properties within the boundary lines of the communities that have submitted petitions under § 2101 of this title. The County Council shall establish the method by which such tax shall be computed and shall adopt and levy annual light tax rates that will yield sufficient revenue to cover the full annual cost of all lighting services, plus up to but not exceeding 10% for the actual cost of administration and billing. No such taxes shall be levied against farm land.
# (b)
Such taxes shall be collected by the same collector, at the same time and in the same manner as other county taxes. If such taxes are not paid by the date set for the payment of other taxes, penalty shall accrue thereon in the manner and at the rate specified in § 8604(a) of this title.
# (c)
If the County Council receives a petition for street lighting from any community and the contract for such street lighting is entered after the commencement of the county’s fiscal year, the Department of Finance may, at the same times established for supplemental assessments in § 8339 of this title, levy and bill a supplemental light tax to the property owners within such community, computed in the same manner as all other light tax bills, reduced at the rates specified in § 8340 of this title.
# (d)
All taxes levied under this chapter shall be considered real property taxes and, as provided in § 2901(a) of Title 25, shall constitute and remain a statutory lien on such property, together with any penalties that may accrue thereon, until such taxes and penalties are paid in full. Such lien shall enjoy the priority established for governmental liens by § 2901 of Title 25.
Amendment history
38 Del. Laws, c. 81, § 2; 48 Del. Laws, c. 77, § 2; 55 Del. Laws, c. 85, § 13A; 68 Del. Laws, c. 435, §§ 2-6; 71 Del. Laws, c. 401, § 15
Source: view the official text
In this title (40 sections)
- 9-1403 · Certification of annual financial report of Chief Financial…
- 9-1404 · Annual audits and the audit committee
- 9-1405 · Reports of the County Auditor; audit follow up
- 9-1406 · Assistance to County Council
- 9-1407 · Audit schedule; special examinations or audits; risk…
- 9-1408 · Access to records, property and employees; required contract…
- 9-1409 · Annual external audit
- 9-1410 · Quality assurance reviews
- 9-1501 · Definitions
- 9-1502 · Transactions, activities and conduct forbidden to county…
- 9-1521 · Enumeration of certain specific powers
- 9-1522 · Borrowing money
- 9-1523 · Sinking fund
- 9-1524 · Dumping of garbage, rubbish, ashes or other waste material;…
- 9-1525 · Creeks or small runs; widening, straightening
- 9-1561 · New Castle County Workhouse [Repealed]
- 9-1562 · New Castle County libraries; Wilmington Institute
- 9-1563 · Private welfare agencies
- 9-1901-1903 · Fire prevention outside of incorporated towns; county…
- 9-2101 · Lighting streets and highways in unincorporated communities…
- 9-2102 · Levy and collection of light tax; penalty for late payment
- 9-2103 · Light tax; administration of fund; surplus
- 9-2104 · Removal of lights
- 9-2201 · Definitions
- 9-2202 · Powers of County
- 9-2203 · Sewerage system within city or town
- 9-2204 · Bonds; authorization, amount, terms, sale and interest rate
- 9-2205 · Authorized signatures on bonds; validity of issuance
- 9-2206 · Payment of bonds; faith and credit of County; tax levy
- 9-2207 · Authorization of covenants in revenue bonds
- 9-2208 · Service charges; amount and application
- 9-2209 · Power to make charges; liability of users; computation of rates
- 9-2210 · Penalties for failure to pay charges
- 9-2211 · Lien of service charges on real estate
- 9-2212 · Sewer lien docket
- 9-2213 · Water consumption statement and other information for…
- 9-2214 · Discontinuance of water supply for failure to pay service…
- 9-2215 · Contract with city or town for disposal or treatment of sewage
- 9-2216 · Connection of property with sewers
- 9-2217 · Licensed plumber to connect property with sewers