reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 22 - Municipalities › Chapter 8. HOME RULE › Subchapter V. Legislation Increasing Municipal Financial Burdens › § 830. Amendments relating to bonded indebtedness and taxing powers.

§ 830. Amendments relating to bonded indebtedness and taxing powers.
(a) No municipal corporation, the charter of which imposes a limitation on the indebtedness of the municipal corporation, shall amend its charter, pursuant to this chapter, so as to permit it to raise the limitation on its total indebtedness, except that any municipal corporation which may amend its charter pursuant to this chapter may adopt a charter amendment, pursuant to this chapter, which provides that:
(1) Capital improvement bonds may be authorized payable in not more than 30 years from date of issue;
(2) The bonds may be issued from time to time, as long as the total bonded indebtedness of the municipal corporation does not exceed 15% of the total assessed value of all the real estate subject to taxation located within the municipal corporation;
(3) Any other provision relating to the issuance and payment of the bonds which is not inconsistent with paragraphs (a)(1) and (2) of this section.
(b) No municipal corporation, the charter of which imposes a limitation on the taxing power of the municipal corporation, shall amend its charter, pursuant to this chapter, so as to permit the municipal corporation to increase the amount of money that may be raised by taxes or to permit the levying of any new taxes, except that any such municipal corporation which may amend its charter pursuant to this chapter may adopt a charter amendment pursuant to this chapter which provides that the municipal corporation may raise, in addition to the taxes necessary to service the bonded indebtedness of the municipal corporation, by taxes upon real estate, a sum of money not in excess of 2% of the total assessed value of all the real estate subject to taxation located within the municipal corporation.
22 Del. C. 1953, §  830;  53 Del. Laws, c. 260.;
2023 Delaware Code › Title 22 - Municipalities › Chapter 8. HOME RULE › Subchapter VI. Limitations and Exceptions › § 835. Amendments prohibited.

§ 835. Amendments prohibited.
(a) This chapter shall not permit the amending of a municipal charter so as to:
(1) Permit the changing of any term of any elected official until the incumbent has completed the term to which the incumbent was elected;
(2) Permit any charter amendment in contravention of any general statute of this State;
(3) Change the qualifications of those entitled to vote at municipal elections;
(4) Change the date for holding of municipal elections;
(5) Enlarge or otherwise alter the power or procedure whereby a municipal corporation may enlarge its boundaries;
(6) Prohibit, restrict or license ownership, transfer, possession or transportation of firearms or components of firearms or ammunition, except that the discharge of a firearm may be regulated; provided that any regulation or ordinance incorporates the justification defenses as found in Title 11. Nothing contained herein shall be construed to invalidate existing municipal ordinances.
(b) No municipal corporation charter which permits nonresident persons to vote in any municipal election or to hold any municipal office shall be amended, pursuant to this chapter, so as to eliminate or limit the right of nonresident persons to vote or hold office, nor shall the percentage of nonresident officials allowed or required be changed.
(c) No municipal corporation charter which provides a method of appeal to the Superior Court for any matter shall be amended, pursuant to this chapter, so as to eliminate or restrict any such appeal.
22 Del. C. 1953, §  835;  53 Del. Laws, c. 260;  65 Del. Laws, c. 133, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 8. HOME RULE › Subchapter VI. Limitations and Exceptions › § 836. Filing of existing charter.

§ 836. Filing of existing charter.
In order for any municipal corporation to proceed under this chapter, it shall file before June 1, 1963, with the Secretary of State and with the Director of the Legislative Reference Bureau a complete copy of its then existing charter. The copy shall show by appropriate citations the source of each section of the charter. The citations shall show the original source of each section of the charter and the source of all amendments thereto. The copy of the charter shall include a certificate from an attorney-at-law licensed to practice law in this State that the attorney has made a careful search of the local acts of the General Assembly relating to the municipal corporation and is of the opinion that the copy of the charter and the citations are true and correct. There shall also be a certificate of the chief executive officer attested with the seal of the municipal corporation that the chief executive officer verily believes the copy of the charter is true and correct. All subsequent amendments to the charter adopted by action of the General Assembly shall be filed within 20 days of becoming law.
22 Del. C. 1953, §  836;  53 Del. Laws, c. 260;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 8. HOME RULE › Subchapter VII. Residency Requirements › § 841. Residency requirements.

§ 841. Residency requirements.
Notwithstanding any charter provision, ordinance or other provision to the contrary, no municipal corporation with a population exceeding 50,000 shall require that, as a condition of continued employment, an employee with at least 5 years of service for the municipality be, become or remain a resident of the municipality during their employment.
68 Del. Laws, c. 271, §  1;  71 Del. Laws, c. 224, §  1;  75 Del. Laws, c. 22, §§  1, 2;
2023 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;
2023 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;
2023 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.;
2023 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.;
2023 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.;
2023 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.;
2023 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;
2023 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;
2023 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.;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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.;
2023 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.;
2023 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.;
2023 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.;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1306. Public character.

§ 1306. Public character.
An electric company established by contract under this chapter shall constitute a political subdivision and body public and corporate of the State, exercising public powers, separate from the contracting municipalities. It shall have the duties, privileges, immunities, rights, liabilities and disabilities of a public body politic and corporate but shall not have taxing power.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1307. Purchase and sales agreements; advance payments.

§ 1307. Purchase and sales agreements; advance payments.
(a) The contracting municipalities may provide in the contract created under § 1303 of this title for payment to the company of funds for commodities to be procured and services to be rendered by the company. These municipalities and other persons and public agencies may enter into purchase agreements with the company for the purchase of electric power and energy whereby the purchaser is obligated to make payments in amounts which shall be sufficient to enable the company to meet its expenses, interest and principal payments (whether at maturity or upon sinking fund redemption) for its bonds, reasonable reserves for debt service, operation and maintenance and renewals and replacements and the requirements of any rate covenant with respect to debt service coverage contained in any resolution, trust indenture or other security instrument. Purchase agreements may contain such other terms and conditions as the company and the purchasers may determine, including provisions whereby the purchaser is obligated to pay for power irrespective of whether energy is produced or delivered to the purchaser or whether any project contemplated by any such agreement is completed, operable or operating, and notwithstanding suspension, interruption, interference, reduction or curtailment of the output of such project. Such agreements may be for a term covering the life of a project or for any other term, or for an indefinite period. The contract created under § 1303 of this title or a purchase agreement may provide that if 1 or more of the purchasers defaults in the payment of its obligations under any such purchase agreement, the remaining purchasers which also have such agreements shall be required to accept and pay for and shall be entitled proportionately to use or otherwise dispose of the power and energy to be purchased by the defaulting purchaser. For purposes of this section the phrase “purchase of electric power and energy” includes any right to capacity or interest in any project.
(b) The obligations of a municipality under a purchase agreement with a company or arising out of the default by any other purchaser with respect to such an agreement shall not be construed to constitute debt of the municipality. To the extent provided in the purchase agreement, such obligations shall constitute special obligations of the municipality, payable solely from the revenues and other moneys derived by the municipality from its municipal electric utility and shall be treated as expenses of operating a municipal electric utility.
(c) The contract also may provide for payments in the form of contributions to defray the cost of any purpose set forth in the contract and as advances for any such purpose subject to repayment by the company.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1308. Sale of excess capacity.

§ 1308. Sale of excess capacity.
(a) An electric company may sell or exchange excess power and energy produced or owned by it not required by any of the contracting municipalities for such consideration and for such period and upon such terms and conditions as it may determine to any other person or public agency.
(b) Notwithstanding any other provision of this chapter or any other statute, nothing shall prohibit a company from undertaking any project in conjunction with or owning any project jointly with any person or public agency.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1309. Regulation.

§ 1309. Regulation.
Except as otherwise provided in §§ 201, 203A and 203B of subchapter II of Title 26, the Delaware Public Service Commission shall have no supervision or regulation over any municipal electric company formed pursuant to this chapter or over the budget, operations, rates, property, property rights, equipment, facilities or franchises of any municipal electric company formed under this chapter.
61 Del. Laws, c. 496, §  1;  68 Del. Laws, c. 299, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1310. Bond issues.

§ 1310. Bond issues.
(a) An electric company may issue such types of bonds as it may determine, subject only to any agreement with the holders of particular bonds, including bonds as to which the principal and interest are payable exclusively from all or a portion of the revenues from 1 or more projects, or from 1 or more revenue producing contracts made by the company with any person or public agency, or from its revenues generally, or which may be additionally secured by a pledge of any grant, subsidy or contribution from any public agency or other person, or a pledge of any income or revenues, funds or moneys of the company from any source whatsoever.
(b) A company may from time to time issue its bonds in such principal amounts as the company deems necessary to provide sufficient funds to carry out any of its corporate purposes and powers, including the establishment or increase of reserve interest accrued during construction of a project and for a period not exceeding 1 year after the completion of construction of a project, and the payment of all other costs or expenses of the company incident to and necessary or convenient to carry out its corporate purposes and powers.
(c) Neither the members of the board of directors of a company nor any person executing the bonds shall be liable personally on the bonds by reason of the issuance thereof.
(d) The bonds of an electric company (and such bonds shall so state on their face) shall not be a debt of the municipalities which are parties to the contract creating the company or of the State and neither the State nor any such municipality shall be liable thereon nor in any event shall such bonds be payable out of any funds or properties other than those of the company.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1311. Form and sale of bonds.

§ 1311. Form and sale of bonds.
(a) Bonds of an electric company shall be authorized by resolution of the board of directors and may be issued under such resolution or under a trust indenture or other security instrument in 1 or more series and shall bear such date or dates, mature at such time or times, bear interest at such rate or rates, be in such denomination or denominations, be in such form, either coupon or registered, carry such conversion or registration privileges, have such rank or priority, be executed in such manner, be payable in such medium of payment, at such place or places and be subject to such terms of redemption (with or without premium) as such resolution, trust indenture or other security instrument may provide, and without limitation by any other law limiting amounts, maturities or interest rates.
(b) The bonds may be sold at public or private sale as the company may provide and at such price or prices as the company shall determine.
(c) In case any of the officers whose signatures appear on any bonds or coupons shall cease to be such officers before the delivery of such obligations, such signatures shall, nevertheless, be valid and sufficient for all purposes, the same as if the officers had remained in office until such delivery.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1313. Refunding bonds.

§ 1313. Refunding bonds.
A company may issue refunding bonds for the purpose of paying any of its bonds at or prior to maturity or upon acceleration or redemption. Refunding bonds may be issued at such time prior to the maturity or redemption of the refunded bonds as the company deems to be in the public interest. The refunding bonds may be issued in sufficient amounts to pay or provide the principal of the bonds being refunded, together with any redemption premium thereon, any interest accrued or to accrue to the date of payment of such bonds, the expenses of issue of the refunding bonds, the expenses of redeeming the bonds being refunded and such reserves for debt service or other capital or current expenses from the proceeds of such refunding bonds as may be required by the resolution, trust indenture or other security instruments. The issue of refunding bonds, the maturities and other details thereof, the security therefor, the rights of the holders thereof and the rights, duties and obligations of the company in respect of the same shall be governed by this chapter relating to the issue of bonds other than refunding bonds insofar as the same may be applicable.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1314. Bonds eligible for investment.

§ 1314. Bonds eligible for investment.
Bonds issued by a company under this chapter are hereby made securities in which all public officers and agencies of the State and all political subdivisions, all insurance companies, trust companies, banks, savings and loan associations, investment companies, executors, administrators, trustees and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them. Such bonds are hereby made securities which may properly and legally be deposited with and received by any officer or agency of the State or any political subdivision for any purpose for which the deposit of bonds or obligations of the State or any political subdivision is now or may hereafter be authorized by law.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1315. Tax exemption.

§ 1315. Tax exemption.
(a) All bonds of a municipal electric company are declared to be issued on behalf of the State for an essential public and governmental purpose and to be debts of a state municipal corporation.
(b) The property of a company including any pro rata share of any property owned by a company in conjunction with any other person or public agency is declared to be a public property used for essential public and governmental purposes and such property or pro rata share, a company and its income shall be exempt from all taxes of the State or any state public body.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1316. Successor entities.

§ 1316. Successor entities.
A company shall, if the contract so provides, be the successor to any nonprofit corporation, agency or any other entity theretofore organized by such contracting municipalities to provide the same or a related function, and the company shall be entitled to all rights and privileges and shall assume all obligations and liabilities of the other entity under existing contracts to which the other entity is a party.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 13. MUNICIPAL ELECTRIC COMPANIES › § 1317. Other statutes.

§ 1317. Other statutes.
The powers granted under this chapter do not limit the powers of municipalities to enter into intergovernmental cooperation or contracts or to establish separate legal entities under municipal charters or any other applicable law or otherwise to carry out their powers under applicable statutory provisions, nor shall such powers limit the powers reserved to municipalities by state law. By enacting this chapter, the General Assembly contemplates that activities by municipalities or municipal agencies pursuant to this chapter should not be subject to the antitrust laws of the United States.
61 Del. Laws, c. 496, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 15. MUNICIPAL BUSINESS IMPROVEMENT DISTRICTS › § 1501. Findings and declaration of policy.

§ 1501. Findings and declaration of policy.
The General Assembly hereby finds and declares that:
(1) Preserving and enhancing commercial enterprise in the traditional business centers of the cities and towns of Delaware are critical to the long-term financial well-being of the State;
(2) The availability of enhanced municipal services within Delaware's urban commercial centers, which result in significantly improved street and sidewalk sanitation, facilities and infrastructure maintenance and public security, serve as a magnet to the consuming public;
(3) Numerous cities and towns throughout the United States, including Philadelphia, Baltimore, Buffalo and Allentown, have successfully funded and witnessed the benefit of such enhancements through the creation of business improvement districts as authorized by State legislative enactment;
(4) The cost of the enhanced municipal services provided for within a business improvement district is funded exclusively by the principal beneficiaries thereof, the commercial enterprises within each such district, thereby avoiding further demand on the strained public treasury.
69 Del. Laws, c. 328, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 15. MUNICIPAL BUSINESS IMPROVEMENT DISTRICTS › § 1502. Definitions.

§ 1502. Definitions.
(a) “Assessable property” means all property owned or used by a commercial enterprise which is located within a business improvement district (whether or not it is subject to a real property tax abatement) and which is not part of a class of property which is exempted from assessment pursuant to § 1503(a) of this title.
(b) “Assessment base” means any tax or license fee lawfully imposed by a municipality relating to real property or the operation of a commercial enterprise.
(c) “Assessment zone” means an area of a business improvement district designated by the municipality to fund a certain percentage of the district's annual budget within which the assessment rate is uniform.
(d) “Authority” means a body politic or corporate exercising public powers of the State as an agency thereof in accordance with the provisions of this chapter and the ordinance creating such authority.
(e) “Business improvement district” or “district” means an area of a city designated for the provision of services by an authority or management company as defined by an ordinance adopted by the city in accordance with this chapter.
(f) “City” or “municipality” means any incorporated municipality or town.
(g) “Management company” means an authority which in accordance with the express terms of the ordinance creating it is duly incorporated under the not-for-profit incorporation provisions of the Delaware General Incorporation Law [Chapter 1 of Title 8].
(h) “Services” means those functions undertaken directly or indirectly by an authority or management company for the benefit and advantage of the business improvement district.
69 Del. Laws, c. 328, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 15. MUNICIPAL BUSINESS IMPROVEMENT DISTRICTS › § 1503. Establishment.

§ 1503. Establishment.
(a) The Mayor and Council or other governing body of any municipality of this State may create 1 or more business improvement districts comprising all or any portions of any area within such municipality which is either zoned for commercial use or predominantly used for commercial purposes. Such ordinance shall include the following:
(1) A description of the geographic boundaries of such district, including the geographic boundaries of any assessment zones within the district;
(2) A description of the authority or management company which will govern such district, which authority or management company shall be comprised of not less than 5 members or directors respectively who either own a commercial property within such district, or are the designee of such owner;
(3) A general description of the services and/or improvements which the district shall be authorized to provide;
(4) The specific assessment base through which the annual budget of the district shall be funded;
(5) If the district is divided into assessment zones, the percentage of the district's annual budget which each zone shall fund;
(6) Any limitations on the special assignment or borrowing authority of the district;
(7) The duration of the existence of the district, which shall not exceed 30 years;
(8) The properties to be exempted from the district; provided, that all residential properties having not more than 4 rental units shall be exempt, and provided further, that the municipality may specifically exempt all properties owned by organizations exempt from the municipality's real property tax; and
(9) The method, manner and frequency of reports which each such district must file with the municipality with respect to its affairs.
(b) The ordinance required by this section shall, in addition to any other applicable public notice procedures, be advertised in a periodical which is generally circulated within the area designated as the district not less than 10 days prior to its introduction. Such ordinance shall, unless the ordinance shall otherwise expressly provide, be effective 30 days after the date of its enactment.
69 Del. Laws, c. 328, §  1;
2023 Delaware Code › Title 22 - Municipalities › Chapter 15. MUNICIPAL BUSINESS IMPROVEMENT DISTRICTS › § 1504. Creation and powers of the authority or management company.

§ 1504. Creation and powers of the authority or management company.
(a) The authority or management company authorized by ordinance to govern a district shall be created by the filing of a certificate of authority or incorporation with the Secretary of State, which certificate shall include:
(1) Citation to the ordinance authorizing its creation;
(2) The names and business addresses of those nominated and approved as the initial members or directors of the authority or management company;
(3) The term of existence of the authority or management company;
(4) Any express terms or conditions proposed by the enabling ordinance regarding the powers, duties or restrictions imposed upon the authority or management company.
(b) Except as restricted by this chapter or the ordinance creating it, an authority or management company shall have, by way of example not limitation, the power:
(1) To acquire, hold and use property necessary to achieve its purposes;
(2) To make contracts;
(3) To sue and be sued;
(4) To incur debt, and pledge or hypothecate its assets in security thereof;
(5) To propose an annual budget, and to calculate and assess against all assessable properties within the district, through the assessment base selected by the municipality, such amount as is necessary to fund such budget;
(6) To adopt by-laws for its governance;
(7) To indemnify its members, officers and employees to the full extent authorized by the General Corporation Law [Chapter 1 of Title 8]; and
(8) To otherwise exercise all necessary powers with respect to the conduct of the functions of a business improvement district.
69 Del. Laws, c. 328, §  1;