reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1374. Obligations and rights of property owners.

§ 1374. Obligations and rights of property owners.
The adoption of this subchapter shall in no manner relieve any property owner of any obligation imposed upon him or her prior to May 26, 1965, with respect to the payment of any tax nor shall it in any manner increase the responsibility of such property owner nor deny him or her any right possessed prior to May 26, 1965, except to the extent specifically provided in this subchapter.
9 Del. C. 1953, §  1312;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1375. Collection of taxes.

§ 1375. Collection of taxes.
The Office shall be responsible for the collection of all taxes, whether current or delinquent, and to that end shall perform all of the responsibilities with respect to collection and enforcement of collection vested prior to May 26, 1965, in the Receiver of Taxes and County Treasurer. To this end, the Office shall be entitled to the use of and shall be responsible for the application of all processes of law available prior to May 26, 1965, to the Receiver of Taxes and County Treasurer.
9 Del. C. 1953, §  1313;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1376. Records of tax delinquencies.

§ 1376. Records of tax delinquencies.
The Office shall maintain a suitable record of the payment or nonpayment of taxes with respect to each parcel of real property in the County.
9 Del. C. 1953, §  1314;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1377. Audit of accounts.

§ 1377. Audit of accounts.
Each year the County Auditor shall audit the accounts of the Department to determine whether they properly reflect all payments and delinquencies of taxes which shall have been levied.
9 Del. C. 1953, §  1315;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1381. Office of Human Resources; functions.

§ 1381. Office of Human Resources; functions.
The Office of Human Resources, managed by the Chief Human Resources Officer, who shall be qualified for the position by education, experience and training, shall perform the following functions.
(1) Divide all County officers and employees into unclassified or classified service, and assign all classified employees into position classifications, based on duties performed and responsibilities assumed;
(2) Establish a uniform pay plan for all classified employees based on the classification of the position held;
(3) Regulate employment and promotion according to competency and fitness, to be ascertained when possible by competitive examination and, when not, by due consideration to qualifications and record performance;
(4) Establish tenure for all classified employees, providing for discipline, demotion and discharge for just cause only, with right of employee appeal through provisions outlined in the New Castle County Code; and
(5) Create uniform provisions governing provisions of related sections of the New Castle County Code.
9 Del. C. 1953, §  1451;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1382. Continuance of present system.

§ 1382. Continuance of present system.
Any system of human resource administration with respect to the employees of New Castle County which shall be in effect on January 3, 1997, shall remain in effect until the County Council has acted in accordance with this subchapter.
9 Del. C. 1953, §  1452;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1383. Human Resources Advisory Board.

§ 1383. Human Resources Advisory Board.
(a) County Council, by ordinance, shall provide for the establishment of a Human Resources Advisory Board. The Board shall consist of 3 members appointed by the County Executive, with the advice and consent of the County Council, who shall serve for terms of 6 years or until their successors are appointed.
(b) The ordinance shall further provide that:
(1) The members of the Board shall be residents of New Castle County;
(2) They shall be persons of recognized character and ability whose experience provides knowledge of human resources practices and procedures and knowledge and support of merit principles as applied to public employment;
(3) No member of the Board shall be a member of any local, state or national committee of a political party or an officer or a member of a committee of any partisan or political group, or shall hold or be a candidate for any political office; and
(4) The members shall be registered voters of the County and no more than 2 of the members shall be of the same political party.
(c) The ordinance shall further provide that the members of the Board shall elect 1 of their number to serve as chairperson, and that they shall be entitled to compensation of $50 per meeting, not to exceed 25 meetings in any fiscal year.
71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1384. Pension plan for employees.

§ 1384. Pension plan for employees.
New Castle County may, by ordinance, establish a contributory funded pension program which shall be comprised of a qualified pension plan or plans as defined under the Federal Internal Revenue Service Code and Regulations.
71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1391. Office of Law; functions.

§ 1391. Office of Law; functions.
The Law Office, managed by the County Attorney, shall perform the following functions:
(1) Serve as chief legal advisor to the County Executive, County Council and all County departments, boards, offices and agencies;
(2) Represent the County in all legal proceedings;
(3) Perform any other duties prescribed by this title or by ordinance of the County Council.
9 Del. C. 1953, §  1441;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1392. Appointment of County Attorney.

§ 1392. Appointment of County Attorney.
The County Attorney shall be appointed by the County Executive with the advice and consent of the New Castle County Council. The County Attorney shall serve at the pleasure of the County Executive.
9 Del. C. 1953, §  1442;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  83 Del. Laws, c. 132, § 2;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1393. Qualifications of County Attorney.

§ 1393. Qualifications of County Attorney.
The County Attorney and all Assistant County Attorneys shall be members of the Delaware Bar.
9 Del. C. 1953, §  1443;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1394. Assistant County Attorneys.

§ 1394. Assistant County Attorneys.
The County Attorney shall appoint such Assistant County Attorneys as may be authorized by the County Council. The Assistant County Attorneys shall serve at the pleasure of the County Attorney. First Assistant County Attorneys shall be selected according to provisions of the Merit System of the New Castle County Code.
9 Del. C. 1953, §  1444;  55 Del. Laws, c. 85, §  2;  67 Del. Laws, c. 301, §  1;  71 Del. Laws, c. 401, §  59;  73 Del. Laws, c. 376, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1395. Compensation of County Attorney.

§ 1395. Compensation of County Attorney.
The annual salary of the County Attorney and each Assistant County Attorney shall be determined by the County Executive.
9 Del. C. 1953, §  1445;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 13. COUNTY DEPARTMENTS › Subchapter V. Department of Administration › § 1396. Other employees.

§ 1396. Other employees.
The County Council may provide for such employees as may be necessary to perform the functions required by this title.
9 Del. C. 1953, §  1446;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1401. Selection, qualification, term, compensation and removal of the County Auditor.

§ 1401. Selection, qualification, term, compensation and removal of the County Auditor.
(a) There is established, within the Government of New Castle County, the Office of the County Auditor the administrator and head of which shall be known as the County Auditor. The County Auditor shall be appointed by the County Council and may be removed at will by an affirmative vote of 2/3 of the members thereof.
(b) The County Auditor shall be a certified public accountant and shall hold a bachelor's degree in accounting or related field of study. The functions and duties of the County Auditor shall be conducted in accordance with the most recent General Auditing Standards promulgated by the United States Accountability Office.
(c) The annual salary of the County Auditor shall be determined by the County Council after consideration of the Audit Committee's recommendation.
(d) The County Auditor shall not be actively involved in partisan political activities or the political affairs of New Castle County. The term “partisan-political activity” shall include but is not limited to:
running for public office, serving as a party committee-person, working at a polling place on Election Day, performing volunteer work in a political campaign, soliciting contributions for political campaigns, and soliciting contributions for a political action committee or organization, but shall not include registering and voting in any election, expressing an opinion as an individual privately and publicly on political subjects and candidates, or involvement in nonpartisan or public community organizations or professional groups.
9 Del. C. 1953, §  1321;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1402. Budget; Assistant County Auditors; Contract Auditors.

§ 1402. Budget; Assistant County Auditors; Contract Auditors.
(a) County Council by ordinance may establish positions to serve as assistants to the County Auditor after consideration of the Audit Committee's recommendation.
(b) Notwithstanding any other provision of law governing the procurement of services by County Government or the officers thereof to the contrary, the County Auditor may, subject to available resources, freely obtain the services of certified public accountants, qualified management consultants, or other professional experts necessary to perform the County Auditor's duties; provided, however, that no conflicts of interest exist between or among those with whom the County Auditor contracts and any area of county government that might hinder the performance of the services sought.
(c) Any Assistant County Auditor who shall perform any auditing duties shall be a qualified accountant, a graduate of a college or university with a degree in accounting, or shall have otherwise received such training and experience as to provide an equivalent level of expertise with auditing experience preferred. Other assistants shall be qualified as set forth in job descriptions approved by County Council after consideration of the Audit Committee's recommendation.
9 Del. C. 1953, §  1322;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1403. Certification of annual financial report of Chief Financial Officer.

§ 1403. Certification of annual financial report of Chief Financial Officer.
(a) The County Auditor shall have a qualified accounting firm conduct an audit of the annual financial report of the Chief Financial Officer and append thereto a certificate which shall state whether, in the opinion of the accounting firm, the financial statements in the financial report:
(1) Contain a proper record of the County's financial transactions for the year;
(2) Properly reflect the current assets, liabilities, and funded debt of the County as of the close of the fiscal year; and
(3) Comply with generally accepted principals of governmental accounting.
(b) Should there be any qualifications or exceptions to any portion of the annual financial report of the Chief Financial Officer, they shall be stated by the accounting firm in an explicit manner in the certification appended to the audit conducted pursuant to subsection (a) of this section.
(c) A final draft of the report of qualifications or exceptions shall be provided to the Chief Financial Officer for review and comment regarding factual content before it is finalized and released. The Chief Financial Officer may respond in writing and specify agreement or disagreement with the findings and the reasons therefore. Written responses must be received within 30 days from the date of the final draft and shall be included in the final report. Alternatively, a revised final report may be issued incorporating suggested and accepted corrections. The absence of response within 30 days will be noted in the final report.
9 Del. C. 1953, §  1323;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1405. Reports of the County Auditor; audit follow up.

§ 1405. Reports of the County Auditor; audit follow up.
(a) Copies of the reports concerning each audit or examination shall immediately upon preparation thereof be filed with the Audit Committee, the County Executive, the Chief Administrative Officer, the Chief Financial Officer and the Clerk of County Council, except as set forth in subsection (b) of this section below.
(b) If during an audit the County Auditor shall at any time discover an unauthorized, illegal, irregular, or unsound financial practice that could affect the governmental entity, the County Auditor shall report the financial irregularities to the County Council, the County Executive, the Chief Administrative Officer and the Audit Committee. If a member of Council, the County Executive or the Chief Administrative Officer is believed to be a party to an unauthorized, illegal, irregular or unsound financial practice, the County Auditor shall report the acts directly to the Audit Committee or the head of the branch of government unaffected by the report if a member of the Audit Committee is believed to be a party to the suspected irregularity. If it appears that the act is criminal in nature, the County Auditor shall immediately notify the County Attorney in addition to those previously cited; if an ethics code violation is suspected, the County Auditor shall immediately notify the Ethics Commission.
(c) The County Auditor, after consultation with the Audit Committee, shall from time to time make such recommendations as the County Auditor shall deem appropriate to any office, department or board for improvement in the management of the financial affairs of the County. Copies of such recommendations shall be filed with the County Executive and the County Council.
(d) The County Auditor shall follow-up on audit recommendations as possible to determine whether corrective measures have been implemented and may request period status reports regarding actions taken to address deficiencies and recommendations. Such will be reviewed by the Audit Committee for report to Council and the County Executive.
9 Del. C. 1953, §  1325;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1406. Assistance to County Council.

§ 1406. Assistance to County Council.
The County Auditor shall provide such assistance to the County Council as the County Council may require of the County Auditor through request of a majority of Council or in the job description in any matter before it, including but not limited to any measure relating to the appropriation of funds by the County Council.
9 Del. C. 1953, §  1326;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1407. Audit schedule; special examinations or audits; risk assessment review.

§ 1407. Audit schedule; special examinations or audits; risk assessment review.
(a) Prior to the beginning of each fiscal year, the County Auditor shall submit an annual audit plan to the Audit Committee for review and comment. The plan shall include the proposed schedule for auditing departments, offices, boards, activities, agencies and subcontractors for the period. The plan and schedule may be amended during the period after consultation with the Audit Committee. The schedule and any amendments shall be provided to the Council and the County Executive.
(b) When directed by the County Executive, County Council, or the County Auditor's own initiative, and upon approval of the audit committee, the County Auditor may make, or may cause to be made by a qualified accounting firm, a special examination of any financial transaction or matter if the County Auditor has reasonable grounds to believe that any unauthorized, illegal, irregular, or unsound practice is being employed in association with the transaction or matter. The annual audit plan shall be amended to include any special audits that are approved by the Audit Committee. The revised audit plan shall be distributed to Council, the County Executive and the Chief Administrative Officer unless the Audit Committee determines that distribution to 1 of these entities would jeopardize the effectiveness of the special audit. If the County Auditor receives information regarding alleged financial improprieties and believes that disclosure to the Audit Committee would jeopardize or compromise the audit, the County Auditor may process but must advise the Audit Committee of the time commitment; the schedule still must be revised to reflect the addition of a confidential County Auditor-initiated audit and the revised schedule must reflect appropriate time parameters.
(c) The County Auditor will perform or have performed an annual risk assessment of the County focusing on key financial and business risks, controls, key performance indicators, and critical success factors as deemed appropriate by the Audit Committee and/or County Council.
9 Del. C. 1953, §  1327;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1408. Access to records, property and employees; required contract provisions for access.

§ 1408. Access to records, property and employees; required contract provisions for access.
(a) All officers and employees of New Castle County, and all departments, offices, boards, activities, subcontractors, agencies, and instrumentalities thereof which are the subject of an audit by the County Auditor, shall furnish the County Auditor with unrestricted access to employees, information, and records (including automated data) within their custody regarding powers, duties, activities, organization, property, financial transactions, contracts, and methods of business required by the Auditor to conduct an audit or otherwise perform the County Auditor's audit duties. In addition, the County Auditor shall be given complete access to all property, equipment, facilities, data, and documents within the custody or control of the person or entity subject to the audit. The County Auditor may photograph, photocopy, or otherwise record anything the County Auditor feels is necessary to accomplish the purposes of the audit. All contracts with outside contractors and subcontractors shall provide for access by the County Auditor to all financial and performance related records, property and equipment purchased in whole or part with County funds.
(b) If the County Auditor is at any time denied or restricted in the County Auditor's access to information described in subsection (a) of this section, the County Auditor may initiate a search to be made and exhibits to be taken from any book, paper, or record of or relating to any officer, employee, department, office, board, activity, subcontractor, agency, or instrumentality which is the subject of an audit by the County Auditor, except as otherwise provided by statute.
(c) The County Auditor shall not publicly disclose any information received during an audit that is considered confidential or proprietary in nature, or has been specifically identified as such by a federal, state, or local law or regulation. Information received by the County Auditor during an audit, to the extent it is not included or referenced in the report prepared by the County Auditor pursuant to § 1405 of this title, shall be exempt from public disclosure under the Freedom of Information Act (Chapter 100 of Title 29), unless such information was subject to public disclosure in its original form.
(d) For the purposes of this section only, “County Auditor” includes any Assistant County Auditor, employee of the County Auditor, or agent of the County Auditor who is undertaking an audit at the direction or under the authority of the County Auditor.
9 Del. C. 1953, §  1328;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1409. Annual external audit.

§ 1409. Annual external audit.
At the close of each fiscal year, the County Council, in accordance with County procurement laws and upon advice from the Audit Committee, shall cause a person or persons, certified by the laws of the State to practice accounting and not an employee of the County, to make a post-audit of the financial affairs of the offices, agencies, departments and boards of the County and of the procedures and practices of the County Auditor.
9 Del. C. 1953, §  1329;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  75 Del. Laws, c. 139, §§  1, 2;
2023 Delaware Code › Title 9 - Counties › Chapter 14. THE COUNTY AUDITOR › § 1410. Quality assurance reviews.

§ 1410. Quality assurance reviews.
(a) The Audit Committee shall conduct quality assurance review of the activities and functions of the Office of the County Auditor. Such review shall take place every 3 years from the date of the last such quality assurance review.
(b) The Audit Committee shall utilize guidelines endorsed by the National Association of Local Government Auditors in conducting the quality assurance review. In addition to those guidelines, the Audit Committee shall determine whether the activities and functions of the Office of the County Auditor are undertaken in compliance with the most recent General Auditing Standards promulgated by the United States Accountability Office and shall examine functional standards employed by the Office, including:
(1) General standards such as staff qualifications, due professional care, and overall quality assurance;
(2) Fieldwork standards such as planning, supervision, and audit evidence; and
(3) Reporting standards such as report content, presentation, and timeliness.
(c) The Audit Committee shall complete its review within a time frame established by the County Council and shall prepare a report of its findings and recommendations no later than the end of the sixth month following the completion of the quality assurance review.
(d) A copy of the Audit Committee's Quality Review Report shall be furnished to each member of County Council and to the County Executive and shall be made available to the public.
(e) The County Council shall reimburse the Committee for reasonable costs incurred in the conduct of the quality review and the preparation of the Quality Review Report.
75 Del. Laws, c. 139, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter I. General Provisions › § 1501. Definitions.

§ 1501. Definitions.
As used in this part, unless the context requires a different meaning:
(1) “County” means New Castle County.
(2) The words “New Castle County government,” or words of similar import, mean the government of New Castle County as established in Chapter 11 of this title.
9 Del. C. 1953, §  1501;  55 Del. Laws, c. 85, §  7A;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter I. General Provisions › § 1502. Transactions, activities and conduct forbidden to county officers or employees.

§ 1502. Transactions, activities and conduct forbidden to county officers or employees.
No county officer or employee shall furnish labor or material, either directly or indirectly, for the making, erection or repair of any bridge, road, causeway, public building or public work of any kind or description which is or may be within the care, custody or control of any county officer or employee, nor shall be or become, directly or indirectly, either the contractor or subcontractor for the performance of any public work, duty or service of any nature or kind within the control of any county officer or employee, nor shall have, exact, receive, accept or enjoy any rebate, profit, gift, emolument, rake-off or any pecuniary benefit whatsoever either directly or indirectly, from or on account of the making, erection or repair of any bridge, road, causeway, public building or public work of any kind or description which is or may be within the care, custody or control of any county officer or employee in his or her official capacity, or from or on account of any contract or subcontract for the performance of any public work, duty or service of any nature or kind within the control of any county officer or employee.
22 Del. Laws, c. 273, §  1;  Code 1915, §  1020;  Code 1935, §  1156;  9 Del. C. 1953, §  1502;  55 Del. Laws, c. 85, §  7B;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter II. Powers and Duties › § 1522. Borrowing money.

§ 1522. Borrowing money.
(a) The County Council may, from time to time, authorize the borrowing of money upon the faith and credit of the County by issuing bonds, notes, certificates of indebtedness or any other evidence of debt, not to exceed the sum of $10,000,000 exclusive of indebtedness incurred for the purposes enumerated in subsection (d) of this section.
(b) The evidences of such indebtedness shall be in the form and manner prescribed by the Office of Finance but no such obligation shall bear interest at a greater rate than 5 percent. Such obligations shall not be issued or sold at less than their face value, and shall be issued in series and all such obligations issued at any time within the fiscal year shall constitute a series. No such obligation shall run for more than 20 years. At least 5 percent of the total outstanding obligations issued hereunder shall be retired by lot or paid, in each fiscal year. The obligations shall be signed by the County Executive either in original or by authorized mechanical signature and sealed with the seal of the Clerk of the County Council. The obligations may be issued for general County purposes and the full faith and credit of the County shall be deemed to be pledged for the payment of the principal and interest of such obligations. The obligations shall be made payable at a state or national bank designated by the County. The obligations shall be exempt from all state, county or municipal taxes.
(c) In case of the destruction by fire of any of the public buildings of the County, or of any emergency resulting in great loss to the County by destruction of property or threat thereof, the County Council, by a unanimous vote, may provide for such emergency by temporary loan or loans, anything herein contained to the contrary notwithstanding, until the next ensuing session of the General Assembly.
(d) The debt limit stated in subsection (a) of this section shall not be interpreted to include any bonds, notes or other evidence of indebtedness issued for the purpose of securing funds for use at the New Castle County Airport or; for using financing sanitary districts, the construction or acquisition of sewers or sewerage systems, suburban improvements, or County roads or bridges; or any bonds, notes or other evidence of indebtedness that do not pledge the full faith and credit of the County.
17 Del. Laws, c. 16, §§  3, 4;  Code 1915, §  1035;  Code 1935, §  1176;  42 Del. Laws, c. 101, §  1;  46 Del. Laws, c. 296, §  1;  48 Del. Laws, c. 332, §  1;  9 Del. C. 1953, §  1522;  49 Del. Laws, c. 430;  55 Del. Laws, c. 85, §  7G;  55 Del. Laws, c. 199;  63 Del. Laws, c. 142, §  15;  71 Del. Laws, c. 401, §§  15, 63, 64, 65, 66;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter II. Powers and Duties › § 1523. Sinking fund.

§ 1523. Sinking fund.
The Office of Finance may create a sinking fund for public buildings, public improvements, and public works generally, and for such purposes may open a special bank account in the name of the County and may deposit therein such sums at such times as the Office of Finance deems advisable. The money in such fund shall be paid out upon warrants as other county moneys are paid out according to law, at such times and in such amounts and for the above stated purposes or for any of such purposes, as the Office of Finance shall determine.
41 Del. Laws, c. 110, §  1;  9 Del. C. 1953, §  1523;  55 Del. Laws, c. 85, §  7H;  71 Del. Laws, c. 401, §  63;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter II. Powers and Duties › § 1524. Dumping of garbage, rubbish, ashes or other waste material; penalty for violation.

§ 1524. Dumping of garbage, rubbish, ashes or other waste material; penalty for violation.
(a) The County Council may regulate or prohibit the dumping of rubbish, garbage, ashes or any other waste material in or upon land within the County outside of any incorporated municipality and, for that purpose, adopt and from time to time amend or rescind, suitable ordinances, rules or regulations; provided however, that this section shall not apply to the Appoquinimink Hundred and Blackbird Hundred of New Castle County.
(b) The County Council shall have power to license public garbage collectors who comply with and meet the requirements of the rules, regulations and ordinances adopted by the County Council. The County Council shall charge each public garbage collector $100 per year for said license.
(c) Whoever violates the regulations of the County Council established under this section shall be punished by a fine not exceeding $200, or imprisonment not exceeding 30 days, or both. In the case of continuing violations, each day of such violation shall constitute a separate offense.
(d) The County Council or any owner of real estate within New Castle County injured by a violation of any ordinance, rule or regulation adopted by the County Council pursuant to this section, may, in addition to other remedies provided by law, institute injunction, mandamus, abatement or any other appropriate action or actions, proceeding or proceedings, to prevent, enjoin, abate or remove any violations against regulations adopted pursuant to this section.
Code 1935, c. 43;  48 Del. Laws, c. 378, §  1;  9 Del. C. 1953, §  1525;  52 Del. Laws, c. 104;  55 Del. Laws, c. 85, §§  7J-7L;  55 Del. Laws, c. 128;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter II. Powers and Duties › § 1525. Creeks or small runs; widening, straightening.

§ 1525. Creeks or small runs; widening, straightening.
(a) In case the County Council, upon the advice of the Department of Public Works deems it advisable to widen, straighten or alter the course of any part of any small run or creek in the County, such as Chestnut Run or Little Mill Creek at Forest Park, in Christiana Hundred, the County Council and the Department of Public Works may enter upon any land for the purpose of surveying and locating the changes necessary to widen, straighten or alter the course of any part of such run or creek.
(b) Any person owning land which it will be necessary to procure for such purpose may dedicate the same for such purpose, and the County Council may enter into negotiations with the owner or owners for that purpose, and may secure the necessary conveyance or dedication of the land. The County Council may also purchase the land from the owner or owners thereof upon such terms as the County Council deems advisable. All conveyances and dedications shall be to this State, for the use of New Castle County, and all conveyances, dedications and other papers relating to the acquirement of such land for such purpose shall be and remain a part of the records of the office of the Department of Public Works.
(c) In case the County Council cannot agree with the owner or owners of such lands, the County Council may acquire the same by condemnation in accordance with Chapter 61 of Title 10.
Code 1915, §  1523A;  37 Del. Laws, c. 113;  Code 1935, §  1164;  9 Del. C. 1953, §  1526;  55 Del. Laws, c. 85, §  7M;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 15. GOVERNMENT OF NEW CASTLE COUNTY › Subchapter III. Authorized Appropriations › § 1563. Private welfare agencies.

§ 1563. Private welfare agencies.
The County Council may make annual appropriations to the following charitable corporations of this State in aid of their respective objects:
Children's Home, Inc.; The Family Society; St. Michael's Day Nursery for Colored Children; and The Prisoners Aid Society of Delaware.
12 Del. Laws, c. 508, §  1;  17 Del. Laws, c. 579, §  4;  18 Del. Laws, c. 229, §  6;  20 Del. Laws, c. 80, §  3;  Code 1915, §§  1033, 2256, 2269;  37 Del. Laws, c. 186;  Code 1935, §§  1166, 2581, 2594;  9 Del. C. 1953, §  1563;  54 Del. Laws, c. 145, §  1;  55 Del. Laws, c. 85, §  7N;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 21. STREET AND HIGHWAY LIGHTING › § 2101. Lighting streets and highways in unincorporated communities and villages; petition.

§ 2101. Lighting streets and highways in unincorporated communities and villages; petition.
(a) Upon the petition of a majority of the property owners of any unincorporated community or village in New Castle County, the County Council may enter into a contract with any electric, gas or other lighting companies to light and illuminate the streets or highways running through, bounding and within the community or village, with electric light, gas light, or other illuminant. The petition of the property owners shall set forth the boundary lines of the community to be lighted. Street lights shall be of such candle power, electric or its equivalent in other illuminating mediums, as shall be determined by the County Council. The County Council may enter into contracts for additional lights or may change the location of any lights theretofore located and may levy and collect additional tax for the payment of the same.
(b) For purposes of this chapter, the term “property owner” shall mean a person or entity who owns a fee simple interest in land situated in any unincorporated community or village in New Castle County entitling the owner to sign a petition filed pursuant to subsection (a) of this section and cast 1 vote in favor of or against illuminating streets or highways covered by such petition. In the event that a property is owned by more than 1 person or entity, either as joint tenants with right of survivorship, tenants in common or tenants by the entirety, each such party shall be entitled to cast a proportional vote equal to such party's proportional interest in and to the jointly-held property, as set forth in the deed of conveyance or other evidence of ownership. If the deed or other evidence of ownership does not set forth each owner's proportionate interest, each owner's interest shall be presumed to be equal for purposes hereof. It is the intent of this section that each property shall have no more than 1 vote, and each property owner shall have a vote equal to such property owner's proportional interest in such property.
38 Del. Laws, c. 81, §  1;  Code 1935, §  1180;  48 Del. Laws, c. 77, §  1;  9 Del. C. 1953, §  2101;  55 Del. Laws, c. 85, §  13A;  68 Del. Laws, c. 238, §  1;  68 Del. Laws, c. 435, §  1;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 21. STREET AND HIGHWAY LIGHTING › § 2102. Levy and collection of light tax; penalty for late payment.

§ 2102. Levy and collection of light tax; penalty for late payment.
(a) The County Council, for the purpose of providing street and highway lighting pursuant to § 2101 of this title, shall levy for the installation and maintenance of such lights an annual tax based on the full annual cost of such lighting, plus up to but not exceeding 10% thereof to cover the actual direct and indirect costs of administration and billing. Such tax shall be levied against all properties within the boundary lines of the communities that have submitted petitions under § 2101 of this title. The County Council shall establish the method by which such tax shall be computed and shall adopt and levy annual light tax rates that will yield sufficient revenue to cover the full annual cost of all lighting services, plus up to but not exceeding 10% for the actual cost of administration and billing. No such taxes shall be levied against farm land.
(b) Such taxes shall be collected by the same collector, at the same time and in the same manner as other county taxes. If such taxes are not paid by the date set for the payment of other taxes, penalty shall accrue thereon in the manner and at the rate specified in § 8604(a) of this title.
(c) If the County Council receives a petition for street lighting from any community and the contract for such street lighting is entered after the commencement of the county's fiscal year, the Department of Finance may, at the same times established for supplemental assessments in § 8339 of this title, levy and bill a supplemental light tax to the property owners within such community, computed in the same manner as all other light tax bills, reduced at the rates specified in § 8340 of this title.
(d) All taxes levied under this chapter shall be considered real property taxes and, as provided in § 2901(a) of Title 25, shall constitute and remain a statutory lien on such property, together with any penalties that may accrue thereon, until such taxes and penalties are paid in full. Such lien shall enjoy the priority established for governmental liens by § 2901 of Title 25.
38 Del. Laws, c. 81, §  2;  Code 1935, §  1181;  48 Del. Laws, c. 77, §  2;  9 Del. C. 1953, §  2102;  55 Del. Laws, c. 85, §  13A;  68 Del. Laws, c. 435, §§  2-6;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 21. STREET AND HIGHWAY LIGHTING › § 2103. Light tax; administration of fund; surplus.

§ 2103. Light tax; administration of fund; surplus.
The Department of Finance of New Castle County shall receive all light taxes collected, shall keep them in a separate account, and shall pay them out only upon orders signed by the County Executive and approved by the Department. The Department shall receive or charge no compensation for the performance of any duty required of it or New Castle County under this chapter, beyond that expressly authorized by § 2102 of this title. If, after payment of all contracts entered into pursuant to this chapter, there remains a surplus in the light account, the surplus shall be applied to reduce the light tax rate for the succeeding taxable year.
38 Del. Laws, c. 81, §  2;  Code 1935, §  1181;  48 Del. Laws, c. 77, §  2;  9 Del. C. 1953, §  2103;  55 Del. Laws, c. 85, §§  13A, 13B, 13C;  68 Del. Laws, c. 435, §  7;
2023 Delaware Code › Title 9 - Counties › Chapter 21. STREET AND HIGHWAY LIGHTING › § 2104. Removal of lights.

§ 2104. Removal of lights.
Lights installed under the provisions of this chapter shall be removed only by ordinance of County Council or upon its direction after receipt of a petition, signed by a majority of the property owners within the bounds of any lighted community or village, requesting such removal. No such ordinance or petition shall be considered by County Council at any time within 3 years after the date of the first light tax billing issued after the installation of such lights. After the removal of such lights, no light tax shall be levied against properties within the bounds of the community or village identified in the ordinance or petition. In the event that such lights are removed, County Council shall not refund any light tax that has been levied for the fiscal year during which the lights are removed.
38 Del. Laws, c. 81, §  4;  Code 1935, §  1183;  55 Del. Laws, c. 85, §  13A;  68 Del. Laws, c. 435, §  8;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 22. SEWERS › Subchapter I. General Provisions › § 2201. Definitions.

§ 2201. Definitions.
As used in this chapter, unless a different meaning clearly appears from the context:
(1) “County” means New Castle County.
(2) “Revenue bonds” means bonds to the payment of which all or any part of the revenues derived from the operation of any sewerage system are pledged in accordance with this chapter.
(3) “Service charges” means rents, rates, fees or other charges charged or collected under § 2209 of this title.
(4) “Sewerage system” means the plants, structures and other real and personal property acquired, constructed or operated or to be acquired, constructed or operated by the County for the collection, treatment, purification or disposal in a sanitary manner of any sewage, liquid or solid wastes, night soil or industrial wastes, garbage and storm water, including sewers, conduits, pipelines, mains, pumping and ventilating stations, sewage treatment or disposal systems, plants and works, connections, and outfalls, and other plants, structures, boats, conveyances, and other real and personal property, and rights therein, and appurtenances necessary or useful and convenient for such purposes.
48 Del. Laws, c. 61, §  2;  9 Del. C. 1953, §  2201;
2023 Delaware Code › Title 9 - Counties › Chapter 22. SEWERS › Subchapter I. General Provisions › § 2202. Powers of County.

§ 2202. Powers of County.
In addition to the other powers which it has, the County may, under this chapter:
(1) Plan, construct, acquire by gift, purchase, or the exercise of the right of eminent domain, reconstruct, improve, better or extend any sewerage system, and acquire by gift, purchase, or the exercise of the right of eminent domain, lands or rights in land in connection therewith;
(2) Operate and maintain any sewerage system and furnish the services and facilities rendered or afforded thereby;
(3) Enter into and perform contracts, whether long term or short term, with any industrial establishment for the provision and operation by the County of the sewerage system to abate or reduce the pollution of waters caused by discharges of industrial wastes by such industrial establishment and the payment periodically by the industrial establishment to the County of amounts at least sufficient, in the judgment of the County Council, to compensate the County for the cost of providing (including payment of principal and interest charges, if any), and of operating and maintaining, the sewerage system or part thereof serving such industrial establishment;
(4) Issue its bonds to finance, either in whole or in part, the cost of the planning, acquisition, purchase, construction, reconstruction, improvement, betterment or extension of any sewerage system;
(5) Pledge to the punctual payment of the bonds and the interest thereon an amount of the revenues derived from the operation of such sewerage system (including the revenues of the existing facilities, if any, comprising a sewerage system which is being improved, bettered, or extended, and the revenues to be derived from any improvements, betterments, extensions thereafter constructed or acquired), or of any part of any such sewerage system, sufficient to pay, on either equal or priority basis, the bonds and interest as the same become due and create and maintain reasonable reserves therefor, which amount may consist of all or any part or portion of such revenues;
(6) Accept from any authorized agency of the State or the federal government, or from persons, firms, or corporations, grants or contributions for the planning, construction, acquisition, lease, reconstruction, improvement, betterment or extension of any sewerage system and enter into agreements with such agency respecting such loans and grants; and
(7) Enter into a contract or contracts with any city or town situated within the County providing for the disposal of sewage collected by any sewerage system either for a specified or an unlimited time and for the charge to be made for such service by any such city or town.
48 Del. Laws, c. 61, §  3;  9 Del. C. 1953, §  2202;  55 Del. Laws, c. 85, §  14;  71 Del. Laws, c. 401, §  15;
2023 Delaware Code › Title 9 - Counties › Chapter 22. SEWERS › Subchapter I. General Provisions › § 2203. Sewerage system within city or town.

§ 2203. Sewerage system within city or town.
No sewerage system, or any part thereof, shall be constructed or maintained within the boundaries of any city or town situated in the County without the consent of such city or town. The consent shall be given only by an ordinance adopted by the council or other governing body of the city or town in question.
48 Del. Laws, c. 61, §  4;  9 Del. C. 1953, §  2203;