reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1711. Salaries in excess of state supported uniform salary schedules.

§ 1711. Salaries in excess of state supported uniform salary schedules.
Nothing contained in this chapter shall prevent any local school board from paying an additional amount of salary to any employee when such additional amount is derived from local funds or from Division III appropriations.
47 Del. Laws, c. 364, §  4;  14 Del. C. 1953, §  1712;  56 Del. Laws, c. 292, §  25;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1712. Transfer of appropriation of closed and consolidated district.

§ 1712. Transfer of appropriation of closed and consolidated district.
In the case of any closing and consolidation of a school district, the permanent Budget Commission may transfer the unexpended balance, or any part thereof of any appropriation under this chapter for the closed district or districts to the appropriation of the district or districts with which any such closed districts are consolidated.
47 Del. Laws, c. 364, §  5;  14 Del. C. 1953, §  1713;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1714. Acquisition of school sites, Advanced Planning and Real Property Acquisition Fund; purchase; sale; repayment.

§ 1714. Acquisition of school sites, Advanced Planning and Real Property Acquisition Fund; purchase; sale; repayment.
The Advanced Planning and Real Property Acquisition Fund authorized by Title 29 and administered by the Budget Commission may be used for the acquisition of school sites in anticipation of the need for construction of new school buildings. From this Fund the Department of Education may purchase in the name of the State upon request from a school district any needed school site or option to purchase such a site. The Department shall make no payments to any school district from the Fund unless either the acquisition of a school site and the approximate cost of the proposed new construction thereon have first been approved by a referendum held among the voters in the school district concerned or, in the event that such a referendum has not been approved, upon presentation from the school district that it otherwise has available sufficient funds to meet local share requirements, as the term “local share” is defined in Chapter 75 of Title 29, of the school district concerned necessary for the school construction project. In the event land is purchased within a school district and no school construction is started thereon within 5 years of such purchase or in the event plans to use the site are abandoned, then the Department of Education may sell the land at a public sale and shall repay the Advanced Planning and Real Property Acquisition Fund and deposit any excess receipts in the General Fund of the State.
When the school district within which such a site has been purchased has sold bonds and deposited construction funds with the State Treasurer in compliance with any school construction act, or when, in the event of construction based entirely upon state funds, the Treasurer has in the Treasurer's command construction funds for such site the Board of Education of the district shall present to the appropriate authorities an invoice against such construction funds of that district payable to the Department of Education for deposit in the Fund and the funds used to purchase the site shall be returned to the Fund.
14 Del. C. 1953, §  1715;  51 Del. Laws, c. 262, §  1;  57 Del. Laws, c. 113;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 180, §§  108, 108A, 108B;  72 Del. Laws, c. 237, §  3;  74 Del. Laws, c. 367, §§  1, 2;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1716B-1716D. Gifted or talented unit and funding; disruptive pupil referral unit and funding; Education Refinement Program unit and funding.

§§ 1716B-1716D. Gifted or talented unit and funding; disruptive pupil referral unit and funding; Education Refinement Program unit and funding.
Repealed by 68 Del. Laws, c. 84, § 204, effective July 1, 1991.
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1716G. Substitute teachers.

§ 1716G. Substitute teachers.
(a) Substitute teachers shall be used to provide temporary teaching to pupils when the regular teacher is unavailable due to illness, leave, or other reasons.
(b) During the fiscal year beginning July 1, 2023, and annually thereafter, allocation of funds shall be targeted to high needs elementary, middle and high schools, with populations of 50% or more of low-income students,
(c) Substitute teachers shall be paid from state funds for 10 months and shall be paid a starting salary equitable to a No Degree Step 1 in accordance with § 1305 of this title.
(d) Individuals hired under this section must have obtained an associate's or bachelor's degree from an accredited institute of higher education.
(e) All individuals hired under this section are subject to the provisions of Chapter 41 of this title and, at the discretion of each local education agency, subject to district and building level professional development requirements.
(f) To ensure success of these substitute teachers, each school district and charter school must develop and implement a professional development program specifically designed for these substitute teachers that, at a minimum, includes all of the following:
(1) Implementing lesson plans.
(2) Classroom management.
(3) Student behavior, including disability awareness and behaviors that may manifest as a result of disabilities.
(4) Basic understanding of Individualized Education Plans and 504 Plans [29 U.S.C. § 794].
(g) Participation in professional development provided in subsection (f) of this section shall be used as credit towards a standard certificate.
83 Del. Laws, c. 393, § 1;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1717. Employment of personnel.

§ 1717. Employment of personnel.
(a) Local school boards of education and the various school building commissions may employ personnel who are paid wholly or in part from federal and/or school construction funds provided that such personnel shall be classified and paid in accordance with the salary schedules set forth in Chapter 13 of this title. In the event any of the aforementioned boards or commissions shall have a uniform local district salary supplement to the salary schedules set forth in said Chapter 13, such board or commission may also pay employees covered by this subsection an additional amount from federal and/or school construction funds not in excess of that set forth in the uniform local district salary supplement.
(b) Personnel employed pursuant to this section shall be covered by Chapter 14 of this title, if such personnel qualify for coverage under § 1403(a). In determining length of service for the purposes of Chapter 14 of this title, employees who heretofore have been excluded from coverage under Chapter 14 of this title shall receive credit for all service to the State and to the current employing school district.
(c) None of the various school boards or school building commissions shall enter into contracts with, or pay, individuals to provide consultant educational or related services from state, federal or school construction funds when such individual is a salaried employee of the public school system of this State. This subsection shall not be construed to prohibit the employment of professional personnel to teach special classes such as night school and a third shift at a vocational school and in-service courses in the same or other districts outside of regularly scheduled school hours.
62 Del. Laws, c. 68, §  49;  69 Del. Laws, c. 449, §  3;  71 Del. Laws, c. 180, §  111;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1718. Matching federal funds.

§ 1718. Matching federal funds.
For the purpose of matching any appropriation made for such educational acts as have been or may be passed by the Congress of the United States, the Department of Education is hereby directed and empowered to prescribe to each of the local school boards of education and to the boards of trustees of the university or college supported by state funds the amount necessary to be allocated by said respective boards to comply with the purpose and intent of said educational acts which require the matching of funds.
62 Del. Laws, c. 68, §  52;  71 Del. Laws, c. 180, §  112;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1719. Adjustment of appropriations.

§ 1719. Adjustment of appropriations.
In the event that the aggregate appropriations for Division I, II or III, or any other unit-driven appropriation, are insufficient to cover the total number of units certified pursuant to § 1710 of this title, the Department of Education shall transfer sufficient funding from its Growth and Upgrade General Contingency Fund and/or such other sources as the Director of the Office of Management and Budget may approve, to the school districts in order that all duly certified units are adequately funded. The Department retains the authority to require reimbursement of unit-driven funds from districts to the State that are caused by a district's inaccurate reporting of pupil enrollments.
62 Del. Laws, c. 68, §  53;  71 Del. Laws, c. 180, §  113;  75 Del. Laws, c. 88, §  21(7);  78 Del. Laws, c. 7, §  4;  79 Del. Laws, c. 201, §  1;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1720. Adult education.

§ 1720. Adult education.
Funds authorized in the Budget Appropriation Bill and subsequently allocated by the Department of Education for James H. Groves High School or adult basic education shall be allocated by the Department to the participating school districts in amounts equal to those approved by the Department of Education in the annual program plans submitted by the participating school districts. Additionally, funding for James H. Groves High School can be used to support the Diploma-at-a-Distance Program.
62 Del. Laws, c. 68, §  50;  62 Del. Laws, c. 86, §  37;  67 Del. Laws, c. 47, §  276;  68 Del. Laws, c. 84, §  202;  71 Del. Laws, c. 180, §  114;  81 Del. Laws, c. 280, § 367;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1721. Autistic unit and funding.

§ 1721. Autistic unit and funding.
(a) Programs for children with autism exceeding 217 pupil days shall be according to rules and regulations of the Department as approved by the State Board of Education.
(b) For funding purposes “autistic unit” for programs in excess of 217 pupil days shall mean 8 persons with autism per unit.
63 Del. Laws, c. 177, §  5;  71 Del. Laws, c. 180, §  115;  78 Del. Laws, c. 179, §§  133, 134;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1722. Accounting for textbooks, subject matter materials and other school property entrusted to individual students.

§ 1722. Accounting for textbooks, subject matter materials and other school property entrusted to individual students.
(a) For the purposes of this section:
(1) “Costs” shall be the cost of lost or destroyed textbooks, subject matter materials, supplementary books, instructional computer software and other school property distributed to and entrusted to individual students;
(2) “Responsible person” shall include each student, the parents of each student who have a duty to support the student under § 501 of Title 13 and any guardian who has a duty to support a student.
(b) Each reorganized school district shall adopt a written policy that:
(1) At least annually requires responsible persons to refund to the district their costs;
(2) Sets forth an effective process to collect, at least annually, such costs from the responsible persons; provided however, that the process may permit a student to perform school or community service, at the district's option, in lieu of repaying book costs, if and only if each responsible person's income falls below federal poverty guidelines, as they may be amended from time to time; and further provided, that a student otherwise required to perform such service who refuses to perform such service shall be subject to disciplinary action; and
(3) Provides that local district funds shall cover the cost of all lost or destroyed books which are required to be collected from responsible persons pursuant to a written policy which conforms to this section but are not collected.
(c) [Repealed.]
70 Del. Laws, c. 571, §  1;  71 Del. Laws, c. 180, §  116;  77 Del. Laws, c. 327, §  383;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1723. Comprehensive school discipline improvement programs.

§ 1723. Comprehensive school discipline improvement programs.
In addition to the funds appropriated to school districts by other sections of this chapter, school districts shall be eligible to make application to the Department of Education for the development and implementation of school discipline improvement programs as specified in Chapter 16 of this title.
69 Del. Laws, c. 464, §  2;  71 Del. Laws, c. 180, §  117;
2023 Delaware Code › Title 14 - Education › Chapter 17. STATE APPROPRIATIONS › § 1725. Tracking of school district use of unit funds.

§ 1725. Tracking of school district use of unit funds.
(a) All information received by the Department of Education, or any third party performing work for the Department of Education, relating to the dates on which new teachers are hired by individual school districts shall be posted on the Department of Education's web site.
(b) The Department of Education shall conduct randomized audits to ensure that information provided by school districts relating to the hiring dates of new teachers is accurate and complete.
(c) By August 12, 2011, the Department of Education shall promulgate regulations necessary to ensure that hiring information collected and reported by school districts uses uniform terminology.
(d) By December 31, 2011, the Department of Education shall report to the General Assembly and Governor on the impact of the estimated unit count upon school districts' performance in making earlier contract offers to prospective teachers. To the extent that the Department of Education determines that any districts have not taken proper advantage of the estimated unit count, the Department shall recommend additional steps that should be taken to properly incentivize those districts to make earlier contract offers.
78 Del. Laws, c. 7, §§  5, 7;  79 Del. Laws, c. 201, §  1;
2023 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;
2023 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;
2023 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.;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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.
2023 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;
2023 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;
2023 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);
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 14 - Education › Chapter 19. LOCAL SCHOOL TAXES › Subchapter I. General Provisions › § 1922. Borrowing in anticipation of taxes.

§ 1922. Borrowing in anticipation of taxes.
School districts may borrow money in anticipation of local school taxes, as imposed by this chapter, to an amount not to exceed 25% of such annual taxes, which shall be pledged for the payment of such loan or loans, and issue revenue anticipation notes or certificates, executed in accordance with § 2111 of this title. Such revenue anticipation notes or certificates shall mature and be payable within 90 days of the date such money is borrowed. They shall be redeemable at a state or national bank designated by the school district. The faith and credit of the school district is pledged for the payment of the principal and interest of the revenue anticipation notes or certificates of indebtedness which shall be exempt from taxation for any purpose by this State. All expense incident to the advertising, preparing, issuing and delivering of the revenue anticipation notes or certificates, and principals and interest thereon shall be paid by the school district. No such borrowing shall constitute an increase of bonded debt within the meaning of § 2107 of this title.
14 Del. C. 1953, §  1923;  56 Del. Laws, c. 66;  63 Del. Laws, c. 142, §  32;
2023 Delaware Code › Title 14 - Education › Chapter 19. LOCAL SCHOOL TAXES › Subchapter I. General Provisions › § 1923. Payment of interest upon local school funds on deposit.

§ 1923. Payment of interest upon local school funds on deposit.
(a) The State Treasurer shall credit to the account of each local school district that has funds on deposit with the State Treasurer such amount of interest as determined by this section upon such funds. The rate of interest applied shall be based upon net interest earned and calculated under guidelines established by the Cash Management Policy Board.
(b) On or before the last day of each month, the State Treasurer shall credit the operating and debt service accounts respectively of each school district's operating and debt service funds with interest on the average balances in operating and debt service funds for the preceding month. The amount of interest due shall be calculated upon the average daily account balances determined by the respective financial activity reports of the Department of Finance.
(c) On or before the last day of each month, the State Treasurer shall credit the debt service account of each local school district's construction fund with interest on the average balance of that proportion of the construction account contributed by the local school district. The amount of interest due shall be calculated upon the average daily account balances determined by the respective financial activity reports of the Department of Finance.
14 Del. C. 1953, §  1924;  57 Del. Laws, c. 284;  57 Del. Laws, c. 376;  60 Del. Laws, c. 511, §  66;  60 Del. Laws, c. 722, §  3;  63 Del. Laws, c. 142, §  33;  63 Del. Laws, c. 404, §§  1, 2, 6;  72 Del. Laws, c. 304, §  1;
2023 Delaware Code › Title 14 - Education › Chapter 19. LOCAL SCHOOL TAXES › Subchapter I. General Provisions › § 1925. School tax districts.

§ 1925. School tax districts.
(a) If the State Board of Education divides a school district pursuant to the authority of § 1028(k) of this title, the geographical area encompassed by the district being divided shall be established as a school tax district for the collection of taxes at a uniform rate throughout the school tax district, said taxes to be distributed according to § 1028(k) of this title. Such a school tax district shall serve no other function nor shall any staff or governing board be established for such a district.
(b) The tax rate for current operating expenses shall be the rate of taxes levied for current operating expenses in the district being divided in the fiscal year in which the State Board of Education adopts the plan dividing the district.
(c) The tax rate for the meeting of bond obligations shall be set by the taxing authorities of the county wherein the school tax district is located after consultation with the Treasurer of the State and levied throughout the school tax district in order to meet the obligations of §§ 1028(k) and 2121 of this title.
(d) The official of the county wherein the school tax district is located who is authorized to collect school taxes pursuant to § 1917 of this title shall annually set the tax rate, in compliance with subsections (b) and (c) of this section, for taxes to be collected in the following year.
(e) This section shall supersede § 1924 of this title upon the effective date of the division pursuant to § 1028(k) of this title.
62 Del. Laws, c. 351, §  3;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2001. Definitions.

§ 2001. Definitions.
As used in this chapter:
(1) “District” means a reorganized school district.
(2) “School board” means a board of education of a reorganized school district.
14 Del. C. 1953, §  2001;  53 Del. Laws, c. 353, §  1;  57 Del. Laws, c. 113.;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2002. Establishment of standard formula.

§ 2002. Establishment of standard formula.
The Department of Education shall establish a standard school construction formula which shall be uniform throughout the State. The standard formula so established shall take into consideration the different educational requirements at the various grade levels and the number of pupils for whom the facilities are planned.
14 Del. C. 1953, §  2002;  53 Del. Laws, c. 353, §  1;  71 Del. Laws, c. 180, §  122;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2003. Determination of costs for state aid.

§ 2003. Determination of costs for state aid.
The Department of Education shall use the standard school construction formula for determining the cost of school construction, either new or additions, for the various districts. Such costs shall be used as the base upon which state aid for school construction to the various districts shall be allocated.
14 Del. C. 1953, §  2003;  53 Del. Laws, c. 353, §  1;  71 Del. Laws, c. 180, §  122;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2004. Construction of facilities exceeding the standard formula.

§ 2004. Construction of facilities exceeding the standard formula.
This chapter shall not prevent the Department of Education from approving school construction requests submitted by districts when such requests vary from the standard formula; provided, however, that when the costs of the facilities so approved exceed the costs determined by the standard formula, the voters in the districts so affected may authorize and limit by referendum the expenditure of funds to the amount based on the standard formula, such referendum to be held in accordance with Chapter 21 of this title. The election may be conducted by the use of printed paper ballots or by the use of voting machines. Provisions shall be made for the following form to appear on the printed paper ballots next to squares added for convenience in marking and on the voting machine:
Section I — Vote for one
A. For a bond issue at this time
B. Against a bond issue at this time
Section II — Vote for one
In the event that the majority of votes cast in Section I is for a bond issue, which bond issue would you prefer?
A. For the bond issue in the amount of $ as recommended by the school board.
B. For the bond issue in the amount of $ as determined from the standard formula by the Department of Education.
The amounts of the proposed bond issues shall be inserted in the appropriate spaces on the ballot. Section I of the ballot shall be counted first. If the majority is for issuance of a bond (Section I) then Section II shall be counted and in no case shall the bond issue recommended by the school board be authorized with less than a majority of the total ballots validated for count; the lack of which majority will constitute a positive bond issue authorization by the standard formula of the Department of Education.
14 Del. C. 1953, §  2004;  53 Del. Laws, c. 353, §  1;  58 Del. Laws, c. 8;  62 Del. Laws, c. 184, §  3;  71 Del. Laws, c. 180, §  122;  74 Del. Laws, c. 122, §  48;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2005. Satellite schools.

§ 2005. Satellite schools.
(a) Reorganized school districts and charter schools authorized pursuant to Chapter 5 of this title are authorized to enter into satellite school agreements pursuant to this section. For purposes of this section, a “satellite school” is defined as a public school that operates in physical facilities leased from, donated by or located on property that is owned or leased by a private sector or governmental employer which is not the school district or charter school operating the satellite school.
(b) The Department of Education shall promulgate rules and regulations for the approval of satellite school agreements. Such rules and regulations shall ensure that the physical facilities in which satellite schools operate are sufficient to protect the health and safety of the students who attend such schools, but shall not require that those physical facilities meet the same requirements established by the Department pursuant to § 2002 of this title for schools constructed and owned by reorganized districts. The State Risk Manager shall provide assistance to the Department in establishing regulations governing the respective obligations of the school district or the charter school operating the satellite school and the employer or employers providing the physical facility for the operation of the satellite school for any liabilities that may be incurred pursuant to a separate provision of this Code or other provision of law. Satellite schools and their employees shall have the same immunities from liability as other public schools and their employees.
(c) Reorganized districts shall establish procedures for admissions to non-charter school satellite schools consistent with those established by Chapter 4 of this title and charter schools shall establish procedures for admissions to satellite schools consistent with those established by Chapter 5 of this title; provided however, that preference in admissions to satellite schools may also be given to students whose parents are residents of the State and who work at the worksite at which the satellite facility is located so long as such preference is made equally available to such students without regard to the jobs their parents hold at the worksite or without regard to whether the student's parents work for the employer who controls the worksite or a contractor of such employer. Such preference may also be extended to students whose parents work at a physical facility located within a 1-mile radius of the satellite school for an employer or the contractor of any employer, which is a party to a satellite school agreement with a reorganized district and which provides assistance pursuant to such agreement in the provision of the physical facility for the operation of the satellite school.
70 Del. Laws, c. 366, §  1;  71 Del. Laws, c. 180, §  123;
2023 Delaware Code › Title 14 - Education › Chapter 20. STANDARD SCHOOL CONSTRUCTION › § 2006. Subdivision impact and permit fees.

§ 2006. Subdivision impact and permit fees.
(a) Notwithstanding any law, rule, ordinance, or charter provision to the contrary, no county or municipality is permitted to assess permit fees, impact fees, or other assessments on a school district for any school construction project. This section does not prohibit a political subdivision from charging utility fees for usage of such utility provided the rate is no higher than that of other properties within the political subdivision nor shall this section prohibit the charging of a surcharge relating to building permit construction value to provide funding for volunteer fire or ambulance companies.
(b) For the purposes of this section:
(1) “Impact fees” or “other assessments” shall not include any fee assessed for maintaining or increasing water supply, wastewater transmission line capacity, or wastewater facility capacity.
(2) “Permit fees” or “other assessments” shall not include a fee or assessment to reimburse the jurisdiction for the approximate and reasonable cost to inspect and enforce applicable building, zoning, water, and wastewater codes or ordinances.
(c) Arbitration procedure. — (1) If a school district disagrees with the reasonableness of fees imposed and subject to this section, a right to an arbitration procedure in front of a 3-member panel is hereby established. The municipality or county and the school district shall each choose a member of the panel, and the third member shall be chosen by agreement of the remaining members of the panel and shall chair the panel. The decision of this panel shall be final and binding on the parties.
(2) For the purposes of this section, it shall be reasonable to base a fee upon the actual cost incurred, and 10% administrative support costs to provide the service.
75 Del. Laws, c. 355, §  1;
2023 Delaware Code › Title 14 - Education › Chapter 21. LOCAL SCHOOL BONDS › § 2101. Definitions.

§ 2101. Definitions.
As used in this chapter:
(1) “District” means a reorganized school district.
(2) “School board” means a board of education of a reorganized school district.
14 Del. C. 1953, §  2101;  57 Del. Laws, c. 113.;
2023 Delaware Code › Title 14 - Education › Chapter 21. LOCAL SCHOOL BONDS › § 2102. Power of district to issue bonds.

§ 2102. Power of district to issue bonds.
The school board of any district may issue bonds for the purpose of carrying out any plan or program for the acquisition of lands or the acquisition or construction of buildings or for improvements to lands or buildings as may be authorized by this title when such plan or program shall have been approved by the Department of Education.
32 Del. Laws, c. 160, §  53;  34 Del. Laws, c. 173, §  1;  Code 1935, §  2718;  47 Del. Laws, 2nd Spec. Sess., c. 1,, §  1;  14 Del. C. 1953, §  2102;  52 Del. Laws, c. 99, §  1;  64 Del. Laws, c. 444, §  1;  71 Del. Laws, c. 180, §  124;