reglab/housing_qa huggingface dataset:
14 DE Code § 1414. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 14. Procedures for the Termination of Services of Professional Employees|Subchapter II. Termination of Services at the End of the School Year|§ 1414. Judicial review.

§ 1414. Judicial review. A decision of the board shall be final and conclusive unless, within 10 days after a copy thereof has been received by the teacher, the teacher appeals to the Superior Court for the county in which the teacher was employed. In case of every such appeal, the cause shall be determined by the Court from the record which shall include a certified copy of the evidence, findings and the decision of the board, without the aid of a jury. The notice of appeal and all other matters regulating the appeal shall be in the form and according to the procedure as shall be provided by the Rules of the Superior Court. The Court shall decide all relevant questions of law and all other matters involved, and shall sustain any board action, findings and conclusions supported by substantial evidence. The Court may reverse, affirm or modify the decision of the board or remand the cause to the board for a rehearing. In case any cause shall be remanded to the board for a rehearing, the procedure and the rights of all parties to such cause shall be the same as in the case of the original hearing before the board. If the decision is in favor of the teacher, the teacher shall be fully reinstated and shall receive all salary lost as a result of that teacher's temporary dismissal or suspension. 14 Del. C. 1953, §  1414;  50 Del. Laws, c. 39, §  1;  70 Del. Laws, c. 186, §  1;
14 DE Code § 1420. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 14. Procedures for the Termination of Services of Professional Employees|Subchapter III. Termination of Services During the School Year|§ 1420. Reasons for termination; rights of teacher.

§ 1420. Reasons for termination; rights of teacher. Termination of any teacher's services during the school year shall be for 1 or more of the following reasons: Immorality, misconduct in office, incompetency, disloyalty, neglect of duty or wilful and persistent insubordination. Such teacher shall be given the same opportunity to be heard and right of appeal as provided in §§ 1412, 1413 and 1414 of this title, and the board shall give notice in writing to such teacher of its intention to terminate the services of such teacher at least 30 days prior to the effective date of termination. Such written notice shall state the reasons for such termination of services. The board shall have the power to suspend any teacher pending a hearing if the situation warrants such action. 14 Del. C. 1953, §  1420;  50 Del. Laws, c. 39, §  1;
14 DE Code § 1801. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 18. District and Charter School Financial Responsibility|Subchapter I. School District Financial Oversight|§ 1801. Definitions.

§ 1801. Definitions. As used in this chapter the phrase “school district” shall include all school districts, including vocational-technical school districts. 75 Del. Laws, c. 264, §  1;  75 Del. Laws, c. 439, §  1;
14 DE Code § 1803. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 18. District and Charter School Financial Responsibility|Subchapter II. District and Charter School Board Responsibilities|§ 1803. Financial responsibility training.

§ 1803. Financial responsibility training. With the approval of the Director of the Office of Management and Budget and the Controller General, the Department of Education, hereinafter referred to as “Department,” is directed and authorized to develop a program of financial responsibility training to instruct district and charter leaders, members of school boards, including vocational-technical school boards, and the boards of charter schools, in properly discharging their responsibility to ensure that public funds, including both state and local funds, are appropriately managed and expended, and shall also include training on state and local funding of public education. The Department is authorized to promulgate rules and regulations to implement such a program of training and each of the district and charter leaders and members of the aforementioned boards shall be required to attend such training as may be required by the Department pursuant thereto. For purposes of this section, “district leaders” is defined as the district superintendent and business manager and “charter leaders” is defined as the head of school or principal and business manager. If 1 individual acts in a dual capacity as both superintendent and business manager or as head of school or principal and business manager, the district or charter school shall designate a second individual to attend the training. 75 Del. Laws, c. 264, §  1;  75 Del. Laws, c. 439, §  13;  82 Del. Laws, c. 64, § 369;
14 DE Code § 1804. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 18. District and Charter School Financial Responsibility|Subchapter II. District and Charter School Board Responsibilities|§ 1804. Financial responsibility committee.

§ 1804. Financial responsibility committee. Repealed by 75 Del. Laws, c. 439, § 6, effective Aug. 17, 2006.
14 DE Code § 1901. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1901. Definitions.

§ 1901. Definitions. As used in this chapter:  (1) “District” means a reorganized school district and the school district of the City of Wilmington. (2) “School board” means a board of education of a reorganized school district and the Board of Education of the school district of the City of Wilmington.14 Del. C. 1953, §  1901;  57 Del. Laws, c. 113.;
14 DE Code § 1902. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1902. Power of district to levy taxes for school purposes.

§ 1902. Power of district to levy taxes for school purposes. (a) Any district may, in addition to the amounts apportioned to it by the Department of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of all taxable real estate in such district except real estate exempt from taxation under:  (1) State law; (2) A county ordinance adopted prior to June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business; and (3) A county ordinance adopted on or before January 1, 1998, granting, clarifying or expanding any exemption from county taxation. (b) In any instance except major capital improvement and new funds for educational advancement, as defined in Chapter 17 of this title, where the State shall make appropriations to school districts for any purpose and the applicable statute requires a local district contribution to the appropriation or expenditure, the local school board may levy such tax as is necessary to support the local district contribution without the necessity of a referendum in the local school district, notwithstanding § 1903 of this title. In the case of the school district of the City of Wilmington, such tax as is necessary to support its local district contribution may be levied, notwithstanding the maximum tax rate specified in § 11, Chapter 92, Volume 23, Laws of Delaware, as amended by Chapter 9, Volume 56, Laws of Delaware and, unless otherwise specifically provided, such tax rate as may be so specified on or after June 3, 1968. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2737;  14 Del. C. 1953, §  1902;  56 Del. Laws, c. 292, §  19;  59 Del. Laws, c. 453, §  1;  60 Del. Laws, c. 328, §  2;  70 Del. Laws, c. 106, §  1;  71 Del. Laws, c. 180, §  119;  72 Del. Laws, c. 21, §  1;
14 DE Code § 1903. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1903. Election preceding levy of tax.

§ 1903. Election preceding levy of tax. Before any school board levies a tax under § 1902 of this title, it shall determine whether the tax shall be on the basis of a specified amount or of a specified rate of taxation and shall call a special election to be held at the polling place or places designated by the Department of Elections conducting the election. There shall be not more than 2 such special elections held during any 12-month period. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2738;  47 Del. Laws, c. 303, §  1;  14 Del. C. 1953, §  1903;  55 Del. Laws, c. 86, §  1;  69 Del. Laws, c. 192, §  1;  74 Del. Laws, c. 122, §  41;
14 DE Code § 1904. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1904. Notice of election.

§ 1904. Notice of election. Repealed by 74 Del. Laws, c. 122, § 42, effective July 8, 2003.
14 DE Code § 1905. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1905. Qualified voters.

§ 1905. Qualified voters. At an election under § 1903 of this title, every person qualified to vote under § 1077 of this title may vote, and §§ 1078 and 1085 of this title shall apply to such election. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2738;  47 Del. Laws, c. 303, §  1;  14 Del. C. 1953, §  1905;  56 Del. Laws, c. 292, §  27;  74 Del. Laws, c. 122, §  43;
14 DE Code § 1906. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1906. Election officers.

§ 1906. Election officers. Repealed by 74 Del. Laws, c. 122, § 44, effective July 8, 2003.
14 DE Code § 1907. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1907. Hours of election.

§ 1907. Hours of election. For an election under § 1903 of this title, the polls must open at 7: 00 a.m. and must close at 8: 00 p.m., prevailing local time, on the day advertised. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2739;  14 Del. C. 1953, §  1907;  50 Del. Laws, c. 137, §  1;  51 Del. Laws, c. 240, §  9;  64 Del. Laws, c. 255, §  2;  76 Del. Laws, c. 138, §  5;  82 Del. Laws, c. 5, § 2;
14 DE Code § 1908. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1908. Method of voting; referendum to transfer tax funds.

§ 1908. Method of voting; referendum to transfer tax funds. (a) For an election under this chapter to increase taxes, the election shall be conducted by the use of voting machines. The wording on the voting machine shall include a statement of the question which is being voted for and against. (b) For an election under this chapter for the purpose of increasing the real estate tax under this chapter, while simultaneously decreasing the real estate tax under Chapter 21 of this title by the same amount or the transfer of tax funds for 1 purpose to another purpose, the election shall be conducted by the use of voting machines. The wording on the voting machine shall include a statement of the question which is being voted for and against. (c) The Department of Elections conducting the election shall provide a sufficient number of voting machines necessary to carry out the election hereunder, and the cost of transportation of the voting machines and other necessary charges for use of the voting machines shall be borne by that Department of Elections. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2739;  14 Del. C. 1953, §  1908;  51 Del. Laws, c. 240, §  10;  58 Del. Laws, c. 402;  60 Del. Laws, c. 582, §  1;  62 Del. Laws, c. 25, §  1;  62 Del. Laws, c. 184, §§  1, 2;  66 Del. Laws, c. 359, §  2;  67 Del. Laws, c. 243, §§  4, 6, 8;  74 Del. Laws, c. 122, §  45;
14 DE Code § 1909, 1910. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1909, 1910. Certifying and declaring result of election; recount.

§ 1909, 1910. Certifying and declaring result of election; recount. Repealed by 74 Del. Laws, c. 122, § 46, effective July 8, 2003.
14 DE Code § 1911. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1911. Required vote for authorization of additional tax.

§ 1911. Required vote for authorization of additional tax. If the majority of the votes cast at the election, under § 1903 of this title, shall be for additional tax, the tax shall be levied and collected as provided in this chapter. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2740;  14 Del. C. 1953, §  1911;
14 DE Code § 1912. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1912. Assessment list; school capitation tax.

§ 1912. Assessment list; school capitation tax. The school board of the district in which an additional tax is to be levied shall use the assessment list of the county in which that district is located as a basis for any school district tax. There may also be added a school capitation tax on all persons 18 years of age and upward residing in the district of such amount as shall be determined by the board, provided that such school capitation tax is approved by the voters of the district in the same manner as required by this chapter for the levy of taxes upon the assessed value of real estate. In the event a school capitation tax is approved by the voters of the district in New Castle County, the Department of Finance shall collect such taxes and make deposits of the moneys so collected in accordance with § 1917 of this title. Warrants or drafts on the said fund shall be drawn by the school board of the district. Every person who would be entitled to any exemption from taxation if such person owned real estate, pursuant to subchapter II of Chapter 81 of Title 9, shall be entitled to an exemption from the school capitation tax, whether such person owns real estate or not. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2741;  14 Del. C. 1953, §  1912;  51 Del. Laws, c. 240, §  11;  54 Del. Laws, c. 292;  55 Del. Laws, c. 69, §  1;  56 Del. Laws, c. 109;  56 Del. Laws, c. 285;  59 Del. Laws, c. 48, §  3;
14 DE Code § 1913. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1913. Rate of tax.

§ 1913. Rate of tax. (a) If the additional tax was authorized on the basis of amount of tax to be collected, the school board shall, upon the completion of the assessment, fix the rate sufficient to raise the amount determined to be raised at that time with an addition of 10 percent added thereto for delinquencies and costs of collection. If the additional tax was authorized on the basis of a specified rate of taxation, the board shall add thereto 10 percent of said authorized rate for delinquencies and costs of collection. (b) Notwithstanding any other provision of this title to the contrary, any school district which traverses county boundary lines, which has tax rates established in accordance with § 1916(c) of this title, and which subsequently receives approval through referendum to change the limit on such tax rate, shall establish a new or changed tax rate, including the 10 percent for delinquencies and costs of collection, such that the tax rate levied upon the full valuation of real estate will be uniform on all real estate in the school district regardless of the county in which it is located. For purposes of this subsection, the term “tax rate” shall mean the total tax rate levied for all school purposes. For purposes of this subsection, the term “full valuation” shall mean the assessed valuation of a real property divided by the most current assessment to sales price ratio for property within each county among the following sources of such ratios:  (1) The aggregate assessment to sales price ratio for all types of real estate in that county as presented in the 1982 Taxable Property Values and Assessments survey for Delaware, United States Bureau of Census. (2) The assessment to sales price ratio established by the Director of the Office of Management and Budget in accordance with § 1707 of this title. (3) The county's assessment to sales ratio used in its most recent assessment.32 Del. Laws, c. 160, §  54;  Code 1935, §  2743;  47 Del. Laws, c. 303, §  2;  14 Del. C. 1953, §  1914;  65 Del. Laws, c. 99, §  1;  75 Del. Laws, c. 88, §  21(7);
14 DE Code § 1914. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1914. Levy of annual school tax without election.

§ 1914. Levy of annual school tax without election. The school board of any district, which has for 1 year levied a local tax under this chapter, may continue annually, without a further election or referendum, to levy such local tax not exceeding in amount the tax originally authorized by an election if said original authorization was on the basis of an amount of tax, or not to exceed the rate of tax originally authorized by an election if said original authorization was on the rate of taxation, each together with an added 10 percent for delinquencies and costs of collection as provided in § 1913 of this title. 36 Del. Laws, c. 214, §  1;  Code 1935, §  2747;  47 Del. Laws, c. 303, §  3;  14 Del. C. 1953, §  1915;
14 DE Code § 1915. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1915. Demand for new election.

§ 1915. Demand for new election. If in any year, not less than 2 months before the date of the regular school election, a number of voters, not fewer than 25 percent of the number of qualified voters of the district, shall demand over their signatures that an election be held, the board of education shall call an election as provided in § 1903 of this title, and the result of such election shall be binding until another election. 36 Del. Laws, c. 214, §  1;  Code 1935, §  2747;  14 Del. C. 1953, §  1916;  74 Del. Laws, c. 122, §  47;
14 DE Code § 1916. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment.

§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment. (a) Based on the total value of all taxable property as shown on the county assessment list and on the amount to be raised, the board of the district shall fix the rate of taxation plus 10% for delinquencies. (b) Whenever the qualified voters of a reorganized school district have approved a specific rate of taxation or specified amount of taxation under § 1903 of this title and a subsequent general reassessment of all real estate in the county changes the total assessed valuation of the school district, the local board of education of each such local school district shall calculate a new real estate tax rate which, at its maximum, would realize no more than 10% increase in actual revenue over the revenue derived by real estate tax levied in the fiscal year immediately preceding such reassessed real estate valuation. Any subsequent increase in rate of taxation shall be achieved only by an election of the qualified voters in such local school district according to the procedures in § 1903 of this title. (c) Notwithstanding any other provisions of this title to the contrary, the school board of the district whose jurisdiction traverses county boundary lines and whose local school taxes are made different as a result of property reassessment shall levy real estate taxes in the following manner:  (1) In the county not reassessed, at a rate authorized by law and referendum. (2) In the county recently reassessed, at a newly calculated rate based on the newly established assessments which at its maximum would bring in revenue equal to the amount authorized by law and by referendum, based on the previous year's assessment, plus the quarterly updates and the 10% increase as authorized by subsection (b) of this section. (d) The board shall, no later than the second Thursday in July, deliver its warrant, with a duplicate of the assessment list, to the receiver of taxes and county treasurer of the county or counties where the district is located. 32 Del. Laws, c. 160, §  54;  36 Del. Laws, c. 215, §  1;  Code 1935, §  2743;  14 Del. C. 1953, §  1917;  51 Del. Laws, c. 240, §  12;  58 Del. Laws, c. 428;  65 Del. Laws, c. 8, §  1;  72 Del. Laws, c. 274, §  1;
14 DE Code § 1918. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1918. Disbursement of school taxes; financial statement.

§ 1918. Disbursement of school taxes; financial statement. (a) Warrants or drafts on the said fund shall be drawn by the school board of the district and applied only for the purpose for which the levy is made. (b) The district shall prepare at the close of each fiscal year a financial report as specified in § 1507 of this title. This financial report shall have been examined and approved by the Board prior to its publication and submission to the Secretary of Education, not later than August 31 for the prior fiscal year. Copies of the financial report shall be placed on file for review by the public in each school in the district, in the district's central administrative offices and in each public library located within the school district. (c) This section shall apply for fiscal years beginning on or after July 15, 1988. 32 Del. Laws, c. 160, §  54;  Code 1935, §  2743;  14 Del. C. 1953, §  1919;  51 Del. Laws, c. 240, §  14;  66 Del. Laws, c. 399, §  1;  67 Del. Laws, c. 47, §  238;  69 Del. Laws, c. 64, §  280;  71 Del. Laws, c. 180, §  120A;
14 DE Code § 1920. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1920. Penalty.

§ 1920. Penalty. Whoever, being a receiver of taxes and county treasurer of any county, or other person authorized to collect school taxes, or a member of any school board, fails, neglects or refuses to perform all or any of the duties imposed upon that person by this chapter shall be fined not less than $10 nor more than $100. Justices of the peace shall have jurisdiction of offenses under this section. 36 Del. Laws, c. 215, §  3;  Code 1935, §  2746;  14 Del. C. 1953, §  1921;  70 Del. Laws, c. 186, §  1;
14 DE Code § 1921. (2021)
2021 Delaware Code|Title 14 - Education|Chapter 19. Local School Taxes|Subchapter I. General Provisions|§ 1921. Refund of county taxes paid in error.

§ 1921. Refund of county taxes paid in error. Local county school taxes paid through error or by mistake may be refunded by the school district to which the taxes were paid as follows:  (1) The person claiming a refund of taxes shall file with the board of the school district a request for refund under oath or affirmation stating the payment of the taxes, the person, firm, corporation or association by whom the taxes were paid, and the date of payment and stating why it is believed the taxes were paid in error; (2) The school board shall submit the request for refund to the receiver of taxes of the county for the receiver's approval of the payment of the refund and shall make no refund unless the receiver of taxes approves the refund in writing, except that capitation taxes may be refunded without such approval; (3) The school board and the receiver of taxes shall keep a record of all refunds for at least 3 years, which record shall be open for public inspection during regular business hours.14 Del. C. 1953, §  1922;  54 Del. Laws, c. 315;  70 Del. Laws, c. 186, §  1;