reglab/housing_qa huggingface dataset:
22 DE Code § 709. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 7. Planning Commission|§ 709. Entry upon lands; making examinations and surveys.

§ 709. Entry upon lands; making examinations and surveys. Planning commissions established under this chapter, their officers and agents may, so far as they deem it necessary in carrying out this chapter, enter upon any lands and there make examinations and surveys and place and maintain monuments and marks. 22 Del. C. 1953, §  709;  49 Del. Laws, c. 415, §  1;
22 DE Code § 710. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 7. Planning Commission|§ 710. Enforcement.

§ 710. Enforcement. The Court of Chancery shall have jurisdiction on petition of the planning commission established hereunder to enforce this chapter and any ordinance or bylaws made thereunder and may restrain by injunction violations thereof. 22 Del. C. 1953, §  710;  49 Del. Laws, c. 415, §  1;
22 DE Code § 711. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 7. Planning Commission|§ 711. Limitations on powers and liabilities.

§ 711. Limitations on powers and liabilities. This chapter shall not be construed to authorize the taking of land nor the authorization of a city or town to lay out or construct any way which may be indicated on any plan or plot until such way has been laid out as a public way in the manner prescribed by law, nor shall this chapter be construed to render a city or town liable for damages except as may be sustained under § 705 of this title by reason of changes in the official map. 22 Del. C. 1953, §  711;  49 Del. Laws, c. 415, §  1;
22 DE Code § 901. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 901. Authority to levy, assess and collect tax; deduction by employers.

§ 901. Authority to levy, assess and collect tax; deduction by employers. Any municipality of this State with a population in excess of 50,000 persons is hereby authorized to levy, assess and collect a tax for general revenue purposes on earned income of its residents and on any income earned within the city by persons not residing within such city but engaged or employed in any business, profession or occupation within such city. Any employer whose business is located outside the corporate limits of a city but who employs persons who are residents of the city shall deduct from such employees' total income the assessed municipal user tax imposed by said city. 22 Del. C. 1953, §  901;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14;  59 Del. Laws, c. 121, §  3;  59 Del. Laws, c. 122, §  1;  60 Del. Laws, c. 621, §  1;
22 DE Code § 902. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 902. Limitations.

§ 902. Limitations. Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum. 22 Del. C. 1953, §  902;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14;  59 Del. Laws, c. 121, §  2;
22 DE Code § 903. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 903. Income; definition.

§ 903. Income; definition. “Income” means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city. 22 Del. C. 1953, §  903;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.;
22 DE Code § 904. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 904. Regulations.

§ 904. Regulations. Each such municipality is authorized to promulgate and enforce such regulations as it deems necessary for the assessment, collection and enforcement of such tax. 22 Del. C. 1953, §  904;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.;
22 DE Code § 905. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 905. Enforcement in Superior Court.

§ 905. Enforcement in Superior Court. Any such municipality which adopts this chapter is, in addition to all other means of enforcement available, authorized to bring suit in the Superior Court of the county in which such city is located. 22 Del. C. 1953, §  905;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.;
22 DE Code § 906. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 906. Taxes due under tax adopted prior to March 30, 1971.

§ 906. Taxes due under tax adopted prior to March 30, 1971. Taxes due under any municipal user tax adopted prior to March 30, 1971, shall continue to be collected and enforced and shall not be abated. 22 Del. C. 1953, §  906;  58 Del. Laws, c. 14.;
22 DE Code § 907. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 907. Event tax.

§ 907. Event tax. (a) Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a surcharge of up to $2.50 on any admission fee of more than $10 that is charged for admission to any sporting, cultural, amusement, athletic, recreational or other entertainment event that is held within the boundaries of the municipality, which such procedures for collection and distribution to be established by duly enacted ordinance of the municipality. (b) “Sporting, cultural, athletic, recreational or other entertainment event” shall mean any such event for which any member of the general public is charged an admission fee, including theaters, amphitheaters, dance halls, auditoriums, observation towers, stadiums, athletic pavilions or fields, athletic parks, circuses, side shows, carnivals and outdoor amusement parks, but not including events held by educational institutions which require approval of the State Department of Public Education or another governmental agency that is authorized to approve, license or issue a permit for the operation of a school, and events organized for the purpose of fund raising for political campaigns for public office. 74 Del. Laws, c. 121, §  1;
22 DE Code § 908. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 9. Municipal User Tax|§ 908. Lodging tax.

§ 908. Lodging tax. Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the boundaries of the municipality. 74 Del. Laws, c. 117, §  1;
22 DE Code § 1001. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1001. Definitions.

§ 1001. Definitions. As used in this chapter:  (1) “Income” means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits. (2) “Income tax year” means the 12-month period for which the property owner files a federal personal income tax return or, if no such return is filed, the calendar year. (3) “Municipality” means any incorporated town or city of this State. (4) “Resident” means one legally domiciled within the municipality for the period required by this chapter. Mere seasonal or temporary residence within the municipality, of whatever duration, shall not constitute domicile within the municipality for the purposes of this chapter. Absence from the municipality for a period of 12 months shall be prima facie evidence of abandonment of domicile in the municipality. The burden of establishing legal domicile within the municipality shall be upon the property owner.22 Del. C. 1953, §  1001;  57 Del. Laws, c. 195, §  1;  57 Del. Laws, c. 425.;
22 DE Code § 1002. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1002. Exemption to be provided for by municipal law or ordinance.

§ 1002. Exemption to be provided for by municipal law or ordinance. Every person a resident of a municipality of this State and the owner of real property located therein who is 65 years of age or over shall be entitled, within the limitations of this chapter, to an exemption from municipal taxation on such real property to the extent the governing body of such municipality adopts a local law or ordinance providing therefor. 22 Del. C. 1953, §  1002;  57 Del. Laws, c. 425;  65 Del. Laws, c. 11, §  1;
22 DE Code § 1003. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1003. Application for exemption.

§ 1003. Application for exemption. Application for such exemption must be made by the property owner on forms to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner required on such forms and shall be filed in such assessor's office on such date as is prescribed by the municipality. 22 Del. C. 1953, §  1004;  57 Del. Laws, c. 195, §  1;  57 Del. Laws, c. 425;  65 Del. Laws, c. 11, §  2;
22 DE Code § 1004. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations.

§ 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations. (a) Where title to property on which an exemption from municipal taxation is claimed is held by more than 1 person either as tenants in common or as joint tenants, each tenant shall not be allowed an exemption against its interest in the property in excess of the assessed valuation of the tenant's proportionate share in the property, which proportionate share, for the purposes of this chapter, shall be deemed to be equal to that of each of the other tenants, unless it is shown that the interests in question are not equal, in which event each tenant's proportionate share shall be as shown. (b) Nothing in this chapter shall preclude more than 1 tenant, whether title be held in common or joint tenancy, from claiming exemption against the property so held, but no more than the equivalent of 1 full exemption in regard to such property shall be allowed in any year, and in any case in which the tenants cannot agree as to the apportionment thereof, the exemption shall be apportioned between or among them in proportion to their interest. Property held by both spouses, as tenants by the entirety, shall be deemed wholly owned by each tenant, but not more than 1 exemption in regard to such property shall be allowed in any year. (c) The right to claim exemption from municipal taxation on real property shall extend to property the title to which is held by a partnership to the extent of the claimant's interest as a partner therein and by a guardian, trustee, committee, conservator or other fiduciary for any person who would otherwise be entitled to claim exemption from municipal taxation on real property, but not to property the title to which is held by a corporation. 22 Del. C. 1953, §  1005;  57 Del. Laws, c. 195, §  1;  57 Del. Laws, c. 425;  65 Del. Laws, c. 11, §  2;  70 Del. Laws, c. 186, §  1;
22 DE Code § 1005. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1005. Rules and regulations.

§ 1005. Rules and regulations. Each municipality granting an exemption under this chapter may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this chapter. 22 Del. C. 1953, §  1006;  57 Del. Laws, c. 425;  65 Del. Laws, c. 11, §  2;
22 DE Code § 1006. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 10. Exemptions From Municipal Taxation on Real Property for Persons 65 Years of Age or Over|§ 1006. Appeals.

§ 1006. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim from municipal real property taxation in the same manner as is provided for appeals from assessments generally. 22 Del. C. 1953, §  1007;  57 Del. Laws, c. 195, §  1;  57 Del. Laws, c. 425;  65 Del. Laws, c. 11, §  2;
22 DE Code § 1101. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1101. Adoption of county assessments.

§ 1101. Adoption of county assessments. Any municipal corporation in this State (hereinafter referred to as “municipality”) may by ordinance elect to use the assessments and supplementary assessments for property in the municipality as established annually or quarterly by the board of assessment or board of assessment review in which such municipality is located, subject to statutory judicial appeals, as the assessment roll of such municipality for municipal taxation. 22 Del. C. 1953, §  951;  57 Del. Laws, c. 278.;
22 DE Code § 1102. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1102. Time for adoption; notice.

§ 1102. Time for adoption; notice. The election by the municipality to use the county assessments shall be made before February 1 of any year and shall continue in effect from year to year until revoked by ordinance adopted by the municipality. Notice of such election shall be given to the board of assessment or board of assessment review prior to March 1 in the year in which such election occurs and shall be published at least once a week for 2 weeks prior to March 1 of each year in at least 2 newspapers in the municipality, or to the extent no such newspaper exists, then in a newspaper of general circulation in the county in which such municipality is located. 22 Del. C. 1953, §  952;  57 Del. Laws, c. 278.;
22 DE Code § 1103. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1103. Costs.

§ 1103. Costs. The municipality shall be entitled to receive a copy of the county assessments for the properties in the municipality from the board of assessment or board of assessment review upon payment of the costs of producing the copy. 22 Del. C. 1953, §  953;  57 Del. Laws, c. 278.;
22 DE Code § 1104. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1104. Certification.

§ 1104. Certification. At the time of certification provided in § 8314 of Title 9, the board of assessment or board of assessment review shall certify the total assessed valuation for properties in the municipality to each municipality which shall have theretofore furnished the notice provided for in § 1102 of this title. 22 Del. C. 1953, §  954;  57 Del. Laws, c. 278.;
22 DE Code § 1105. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1105. Tax rate upon reassessment; notice.

§ 1105. Tax rate upon reassessment; notice. (a) When any total reassessment of taxable properties within a municipal corporation of this State (hereinafter “municipality”) shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the “rolled-back rate.” Any initial assessment made on new construction shall not be taken into account in determining such limitation. (b) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (a) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the municipality shall advertise, in a newspaper of general circulation in the municipality, said percentage increase in the tax rate. 64 Del. Laws, c. 363, §  1;
22 DE Code § 1106. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 11. Assessments for Municipal Taxation|§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes.

§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes. The municipality shall use the county assessment, regardless of any election under § 1101 of this title, for all property within a municipality whose value has been assessed by the county pursuant to §§ 8328-8337 of Title 9 for its agricultural, horticultural or forestal use. 64 Del. Laws, c. 480, §  1;
22 DE Code § 1301. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 13. Municipal Electric Companies|§ 1301. Findings and declaration of policy.

§ 1301. Findings and declaration of policy. It is determined and declared as a matter of legislative finding that:  (1) Operation of electric utility systems by municipalities and the improvement of the systems through joint action in the fields of the generation, transmission and distribution of electric power and energy is in the public interest; (2) There is a need in order to ensure the stability and continued viability of the municipal systems to provide for a means by which municipalities which operate the systems may act jointly in all ways possible, including development of coordinate bulk power and fuel supply programs; (3) The establishment by municipalities which own or operate electric utilities of municipal electric companies will facilitate such joint action and will thereby aid in the stability and continued viability of such municipally owned or operated electric utilities. Therefore, it is declared to be the policy of this State to promote the welfare of the inhabitants thereof by authorizing municipally owned or operated electric utilities to establish bodies corporate and politic to be known as “municipal electric companies” which shall exist and operate for the purposes contained in this chapter. Such purposes are declared to be public purposes for which public money may be spent and private property may be acquired by the exercise of the power of eminent domain. 61 Del. Laws, c. 496, §  1;
22 DE Code § 1302. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 13. Municipal Electric Companies|§ 1302. Definitions.

§ 1302. Definitions. As used in this chapter unless the context clearly indicates otherwise:  (1) “Bonds” means any bonds, interim certificates, notes, debentures or other obligations of a company issued under this chapter. (2) “Company” and “electric company” mean a municipal electric company. (3) “Contracting municipality” means a municipality which contracts to establish an electric company under this chapter. (4) “Municipal electric company” means a public corporation created by contract between 2 or more municipalities under this chapter. (5) “Municipality” means a city or town. (6) “Person” means a natural person, a public agency, cooperative or private corporation, association, firm, statutory trust, partnership or business trust of any nature whatsoever, organized and existing under the laws of any state or of the United States. (7) “Project” means any plant, works, system, facilities and real and personal property of any nature whatsoever, together with all parts thereof and appurtenances thereto, used or useful in the generation, production, transmission, distribution, purchase, sale, exchange or interchange of electric power and energy, or any interest therein or right to capacity thereof and the acquisition of fuel of any kind for any such purposes, including, but not limited to, the acquisition of fuel deposits and the acquisition or construction and operation of facilities for extracting fuel from natural deposits, for converting it for use in another form, for burning it in place, for transportation, storage and reprocessing or for any energy conservation measure which involves public education or the actual fitting and application of a device. (8) “Public agency” means any municipality or other municipal corporation, political subdivision, government unit or public corporation created under the laws of this State or of another state or of the United States, and any state or the United States, and any person, board or other body declared by the laws of any state or the United States to be a department, agency or instrumentality thereof.61 Del. Laws, c. 496, §  1;  73 Del. Laws, c. 329, §  66;
22 DE Code § 1303. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 13. Municipal Electric Companies|§ 1303. Creation.

§ 1303. Creation. (a) Any combination of municipalities engaged in or desiring to engage in the transmission or distribution of electric power and energy may, by contract with each other, establish a separate governmental entity to be known as a municipal electric company to be used by such contracting municipalities to effect joint development of electric energy resources or production, distribution and transmission of electric power and energy in whole or in part for the benefit of the contracting municipalities. The municipalities party to the contract may amend the contract as provided in this chapter. (b) Any contract entered into under this section shall be filed with the Secretary of State. Upon receipt, the Secretary shall record the contract and issue a certificate of incorporation stating the name of the company and the date and fact of incorporation. Upon issuance of the certificate, the existence of the company shall begin. 61 Del. Laws, c. 496, §  1;
22 DE Code § 1304. (2021)
2021 Delaware Code|Title 22 - Municipalities|Chapter 13. Municipal Electric Companies|§ 1304. Contract.

§ 1304. Contract. Any contract establishing an electric company under this chapter shall specify:  (1) The name and purpose of the company and the functions or services to be provided by the company. The name may refer to the company as an agency, authority, company, corporation, group, system or other descriptive title. (2) The establishment and organization of a governing body of the company which shall be a board of directors in which all powers of the company are vested. The contract may provide for the creation by the board of an executive committee of the board to which the powers and duties may be delegated as the board shall specify. (3) The number of directors, the manner of their appointment, terms of office and compensation, if any, and the procedure for filling vacancies on the board. Each contracting municipality shall have the power to appoint 1 member to the board of directors and shall be entitled to remove that member at will. (4) The manner of selection of the officers of the company and their duties. (5) The voting requirements for action by the board; but, unless specifically provided otherwise, a majority of directors shall constitute a quorum and a majority of the quorum shall be necessary for any action taken by the board. (6) The duties of the board which shall include the obligation to comply or to cause compliance with this chapter and the laws of the State and, in addition, with each and every term, provision and covenant in the contract creating the company on its part to be kept or performed. (7) The manner in which additional municipalities may become parties to the contract by amendment. (8) Provisions for the disposition, division or distribution of any property or assets of the company on dissolution. (9) The term of the contract, which may be a definite period or until rescinded or terminated, and the method, if any, by which the contract may be rescinded or terminated, but that the contract may not be rescinded or terminated so long as the company has bonds outstanding, unless provision for full payment of such bonds, by escrow or otherwise, has been made pursuant to the terms of the bonds or the resolution, trust indenture or security instrument securing the bonds.61 Del. Laws, c. 496, §  1;