reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5406. Conditions precedent to issuance of bonds.

§ 5406. Conditions precedent to issuance of bonds.
Before issuing any bonds, the Levy Court shall:
(1) Designate by resolution an area within the County as a “TIF District.”
(2) Receive from the assessor a certification as to the amount of the original assessed value.
(3) Pledge that until the bonds have been fully paid, or thereafter, the property taxes on real property within the TIF District shall be divided and applied as follows:
a. That portion of the taxes which would be produced by the rate at which taxes levied each year by or for the County upon the original assessed value shall be allocated to and when collected paid into the funds of the taxing body in the same manner as taxes by or for the taxing body on all other property are paid.
b. That portion of the taxes representing the levy on the tax increment that would normally be paid to the County shall be paid into a special fund to be applied in accordance with the provisions of § 5408 of this title.
c. That portion of the taxes representing the levy on the tax increment that would normally be paid to a taxing body other than the County shall be allocated to and, when collected, paid into the funds of such taxing body in the same manner as taxes by or for the taxing body on all property are paid, or any other manner that public agencies so determine (school districts, etc.); provided, however, if such taxing body has agreed pursuant to § 5410 of this title that such taxes shall be paid into a special fund created in accordance with § 5407 of this title, then such taxes shall be paid into such special fund.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5407. Resolution creating special fund.

§ 5407. Resolution creating special fund.
The Levy Court may adopt a resolution creating a special fund with respect to a TIF District, even though no bonds authorized by this chapter have been issued by the County with respect to that TIF District or are then outstanding. The taxes allocated to such special fund by § 5406(3)b. or c. of this title shall thereafter be paid over to such special fund as long as such resolution remains in effect.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5408. Uses of special fund.

§ 5408. Uses of special fund.
(a) Uses of special fund when no bonds outstanding. —
When no bonds authorized by this chapter are outstanding with respect to a TIF District created pursuant to § 5407 of this title and the Levy Court so determines, moneys in the special fund for that TIF District may be:
(1) Used for any of the purposes described in § 5405 of this title for which bond proceeds could be used;
(2) Accumulated for payment of debt service on bonds subsequently issued under this chapter;
(3) Used to pay or to reimburse the County for debt service which the County is obligated to pay or has paid (whether such obligation is general or limited) on bonds issued by the County, or any agency, department or political subdivision thereof, the proceeds of which have been used for any of the purposes stated in § 5405 of this title, or used to pay or reimburse any developer loan;
(4) Used to pay or to reimburse an issuing body for debt service which the County is obligated to pay (whether such obligation is general or limited) on other obligations under an agreement described in subsection (b) of this section; or
(5) Paid to the County to provide funds to be used for any legal purpose as may be determined by the County.
(b) Pledge agreement. —
The County may pledge, by written agreement, that amounts deposited to the special fund created for the TIF District pursuant to § 5407 of this title shall be paid over to secure the payment, or reimbursement of a payment, of debt service on other obligations. Such agreement shall be between the County and the issuing body, and shall run to the benefit of and be enforceable on behalf of any holder, of such other obligations.
(c) Restrictions on use of special funds. —
When any bonds authorized by this chapter are outstanding with respect to a TIF District and the Levy Court so determines, moneys in the special fund for that TIF District created pursuant to § 5407 of this title may be used as provided in subsection (a) or (b) of this section in any fiscal year by the County, but only to the extent that:
(1) The amount in such special fund exceeds the unpaid debt service payable on such bonds in such fiscal year and is not restricted so as to prohibit the use of such moneys;
(2) Such use is not prohibited by the ordinance authorizing the issuance of such bonds; and to the extent not prohibited by bond or loan covenants.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5409. Pledge of revenue from taxes on tax increment into other fund.

§ 5409. Pledge of revenue from taxes on tax increment into other fund.
The County may pledge, by written agreement, that some or all of its property taxes levied on the tax increment shall be paid into a special fund created by an issuing body for the payment or reimbursement of the debt service on other obligations. Such agreement shall be between the County and such issuing body and shall run to the benefit of and be enforceable on behalf of any holder of such other obligations.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5410. Agreements to pay revenue from taxes on tax increment into special fund.

§ 5410. Agreements to pay revenue from taxes on tax increment into special fund.
A municipality, school district, or other taxing body that taxes property within the County which is not an issuing body may pledge, by written agreement, that some or all of its property taxes levied on the tax increment shall also be paid into a special fund created pursuant to § 5407 of this title. Such agreement shall be between the County and the taxing body and shall run to the benefit of and be enforceable on behalf of any holder of the bonds.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5411. Ordinance authorizing bonds.

§ 5411. Ordinance authorizing bonds.
(a) Mandatory provisions. —
In order to implement the authority conferred upon it by this chapter to issue bonds, the Levy Court shall adopt an ordinance that:
(1) Specifies and describes the proposed undertaking and states that it has complied with § 5406 of this title;
(2) Specifies the maximum rate or rates of interest the bonds are to bear.
(b) Additional provisions. —
The resolution described in § 5407 of this title may itself specify and prescribe, or may authorize the chief financial officer or County Administrator to specify and prescribe, any of the following as it deems appropriate to effect the financing of the proposed undertaking:
(1) The actual principal amount of the bonds to be issued;
(2) The actual rate or rates of interest the bonds are to bear;
(3) The manner in which and the terms upon which the bonds are to be sold;
(4) The manner in which and the times and places that the interest on the bonds is to be paid;
(5) The time or times that the bonds may be executed, issued, and delivered;
(6) The form and tenor of the bonds and the denominations in which the bonds may be issued;
(7) The manner in which and the times and places that the principal of the bonds is to be paid, within the limitations set forth in this chapter;
(8) Provisions pursuant to which any or all of the bonds may be called for redemption prior to their stated maturity dates; or
(9) Such other provisions not inconsistent with this chapter as shall be determined by such legislative body to be necessary or desirable to effect the financing of the proposed undertaking.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5412. Exemption of bonds from taxation.

§ 5412. Exemption of bonds from taxation.
The principal amount of the bonds, the interest payable thereon, their transfer, and any income derived therefrom, including any profit made in the sale or transfer thereof, shall be exempt from taxation by the State and by the several counties and municipalities of this State.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5413. Nature and incidents of bonds.

§ 5413. Nature and incidents of bonds.
(a) Form of bond; deemed “securities”. —
All bonds shall be in fully registered form. Each of the bonds shall be deemed to be a “security” within the meaning of § 8-102 of Title 6, whether or not it is either 1 or a class or series or by its terms is divisible into a class or series of instruments.
(b) Signing and sealing. —
All bonds shall be signed manually or in facsimile by the County Administrator, and the seal of the County shall be affixed thereto and attested by the chief financial officer or other administrative officer of the County. If any officer whose signature or countersignature appears on the bonds ceases to be such officer before delivery of the bonds, that officer's signature or countersignature shall nevertheless be valid and sufficient for all purposes the same as if that officer had remained in office until delivery.
(c) Maturity. —
All bonds shall mature not later than 30 years from their date of issuance.
(d) Sale. —
All bonds shall be sold in such manner, either at public or private sale, and upon such terms as the Levy Court deems best. Any contract for the acquisition of property may provide that payment shall be made in bonds.
(e) Bonds issued are securities. —
Bonds issued under this chapter are securities in which all public officers and public bodies of the State and its political subdivisions, all insurance companies, state banks and trust companies, national banking associations, savings banks, savings and loan associations, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5414. Taxation of leased property in TIF District.

§ 5414. Taxation of leased property in TIF District.
Whenever the County, as lessor, leases its property within the TIF District, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes or payments in lieu of taxes upon the assessed value of the entire property and not merely the assessed value of the leasehold interest.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5415. TIF District consistency with certified comprehensive plan.

§ 5415. TIF District consistency with certified comprehensive plan.
The use of lands in a TIF District shall be consistent with the comprehensive plan for the area as certified pursuant to § 9103(f) of Title 29.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 54. KENT COUNTY TAX INCREMENT FINANCING ACT › § 5416. Referendum.

§ 5416. Referendum.
Neither the ordinance authorizing the bonds referred to herein, nor any ordinance, resolution or order passed or adopted in furtherance thereof, nor the bonds themselves or the designation of a TIF District, shall be subject to any referendum by reason of any other state or local law.
81 Del. Laws, c. 25, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5501. Definitions.

§ 5501. Definitions.
In this chapter, the following terms shall have the meanings indicated:
(1) “Bonds” or “bond” means a special obligation bond, revenue bond, note, or other similar instrument issued by the County in accordance with this chapter.
(2) “Chief financial officer” means the Director of the Kent County Department of Finance or his or her designee designated by the Director of the Kent County Department of Finance.
(3) “Cost” includes the cost of:
a. Construction, reconstruction, and renovation, and acquisition of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements, and interests acquired or to be acquired by a municipal, local, county, state, or federal government or any agency, department, or office thereof for a public purpose;
b. All machinery and equipment including machinery and equipment needed to expand or enhance the services of a municipal, local, county, state, or federal government or any agency, department, or office thereof to the special development districts created pursuant to § 5502 of this title;
c. Financing charges and interest prior to and during construction, and, if deemed advisable by the County, for a limited period after completion of the construction, interest, and reserves for principal and interest, including costs of county bond insurance and other type of financial guaranty, liquidity support, and costs of issuance;
d. Extensions, enlargements, additions, and improvements;
e. Architectural, engineering, financial, and legal services;
f. Plans, specifications, studies, surveys, and estimates of cost and of revenues;
g. Administrative expenses necessary or incident to determining to proceed with the improvements, including infrastructure improvements; and
h. Other expenses as may be necessary or incident to the construction, acquisition, financing, and operation of the improvements, including infrastructure improvements, including administrative expenses charged to collect and/or administer the tax revenues.
(4) “County” means Kent County.
(5) “County Administrator” means the Kent County Administrator or his or her designee designated by the Kent County Administrator.
(6) “Issuing body” means a municipality or other political subdivision, department or agency of the State (other than the County) when it acts to issue a bond, a note, or other similar instrument.
(7) “Levy Court” means the Kent County Levy Court.
(8) “Other obligations” or “other obligation” means a bond, a note, or other similar instrument issued by an issuing body for any the purposes stated in § 5502 of this title.
81 Del. Laws, c. 26, § 1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5502. Special taxes authorized; purpose; requirements and restrictions.

§ 5502. Special taxes authorized; purpose; requirements and restrictions.
(a) (1) For any purpose stated in paragraph (b)(1) or (2) of this section, the County may:
a. Create a special development district;
b. Levy ad valorem or special taxes; and
c. Issue bonds and other obligations.
(2) For any purpose stated in paragraph (b)(3) of this section, the County may:
a. Create a special development district;
b. Levy ad valorem or special taxes; and
c. Pledge funds under an agreement described in paragraph (b)(3) of this section to secure payment on other obligations.
(3) Before the County may establish a special development district under this chapter, all of the owners of real property in the proposed special development district shall request that the County establish the special development district.
(b) The purpose of the authority granted under subsection (a) of this section is:
(1) To provide financing, refinancing, or reimbursement for the cost of the design, construction, establishment, extension, alteration, maintenance, or acquisition of adequate storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, streets, roadways, traffic signals, signage, sidewalks, lighting, parking, parks and recreation facilities, open space, farm land preservation, fire protection facilities, public safety facilities, paramedic facilities, libraries, transit facilities, solid waste facilities, identifying monuments, landscaping of entrances and medians, and other improvements, including infrastructure improvements, as necessary, whether situated within the special development district or outside the special development district if the improvements, including infrastructure improvements, provide service or benefit to the property within the special development district, for the development and utilization of the land, each with respect to any defined geographic region within the County;
(2) To provide financing, refinancing, or reimbursement for the costs associated with tax increment financing undertaken with respect to TIF Districts pursuant to Chapter 54 of this title; and
(3) To pledge under a written agreement the ad valorem or special taxes levied under this chapter to secure the payment, or reimbursement of a payment, of other obligations. Such agreement shall be between the County and the issuing body, and shall run to the benefit of and be enforceable on behalf of any holder, of other obligations.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5503. Authority granted; section self-executing.

§ 5503. Authority granted; section self-executing.
(a) In addition to other powers the County may have, and notwithstanding the provisions of any other public local law, or public general law, the County may borrow money by issuing and selling bonds, or impose ad valorem or special taxes under this chapter for any of the purposes stated in § 5502(b) of this title, if a request to the County is made by both:
(1) The owners of at least ⅔ of the assessed valuation of the real property located within the special development district; and
(2) At least ⅔ of the owners of the acreage located within the special development district, provided that:
a. Multiple owners of a single parcel are treated as a single owner; and
b. A single owner of multiple parcels is treated as 1 owner.
(b) This section is self-executing and does not require the County to enact legislation to exercise the powers granted under this section.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5504. Bonds payable from special fund; complementary powers of governing body; proceeds.

§ 5504. Bonds payable from special fund; complementary powers of governing body; proceeds.
(a) Bonds shall be payable from the special fund required under § 5505 of this title.
(b) If the County issues bonds under this section, the Levy Court may also:
(1) Establish sinking funds for such bonds;
(2) Establish debt service reserve funds for such bonds;
(3) Pledge other assets and revenues towards the payments of the principal of, premium, if any, and interest on such bonds; or
(4) Provide for bond insurance or any other type of credit enhancement or liquidity support of such bonds.
(c) All proceeds received from any bonds issued and sold shall be applied solely to pay costs, including:
(1) Costs of design, construction, establishment, extension, alteration, or acquisition of improvements, including infrastructure improvements;
(2) Costs of issuing bonds;
(3) Payment of the principal and interest on loans, including development loans, money advances, or any indebtedness for any of the purposes stated in § 5502(b)(1) and (2) of this title, including the refunding of bonds previously issued under this chapter;
(4) Funding of a debt service reserve fund or payment of interest prior to, during, or for a limited period of time after construction; and
(5) Purposes described in § 5502(b)(1) and (2) of this title.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5505. Special fund.

§ 5505. Special fund.
(a) By resolution, the Levy Court may:
(1) Designate by resolution an area or areas within the County as a special development district even though no bonds authorized by this chapter have been issued by the County with respect to that special development district or are then outstanding;
(2) Subject to subsection (b) of this section, adopt a resolution creating a special fund with respect to the special development district; and
(3) Provide for the levy of an ad valorem or special tax on all real property within the special development district at a rate or amount designed to provide adequate revenues to pay the principal of, interest on, and redemption premium, if any, on the bonds, to replenish any debt service reserve fund, for any other purpose related to the ongoing expenses of or security, including debt service coverage requirements, for the bonds, or to secure payment by the County of its obligations under an agreement described in § 5502(b)(3) of this title. Ad valorem taxes shall be levied in the same manner, upon the same assessments, for the same period or periods, and as of the same date or dates of finality as are now or may hereafter be prescribed for general ad valorem real property tax purposes within the district, and shall be discontinued when all of the bonds have been paid in full. Special taxes shall be levied pursuant to § 5513 of this title.
(b) The resolution creating a special fund under paragraph (a)(2) of this section shall:
(1) Pledge to the special fund the proceeds of the ad valorem or special tax to be levied as provided under paragraph (a)(3) of this section; and
(2) Require that the proceeds from the tax be paid into the special fund.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5506. When no bonds or other obligations outstanding.

§ 5506. When no bonds or other obligations outstanding.
(a) When no bonds are outstanding, the County may use money in the special fund for payment or reimbursement of debt service on other obligations that the County is obligated to pay under an agreement described in § 5502(b)(3) of this title.
(b) When no bonds are outstanding with respect to a special development district and no other obligations are outstanding:
(1) The special development district shall be terminated; and
(2) Any moneys remaining in the special fund on the date of termination of the special development district shall be paid to the general fund of the County.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5507. Adoption of ordinance to implement authority.

§ 5507. Adoption of ordinance to implement authority.
(a) In order to implement the authority conferred upon it by this chapter to issue bonds, the Levy Court shall adopt an ordinance that:
(1) Specifies and describes the proposed undertaking and states that it has complied with § 5505 of this title;
(2) Specifies the maximum principal amount of bonds to be issued;
(3) Specifies the maximum rate or rates of interest for the bonds; and
(4) Agrees to a covenant to levy upon all real property within the special development district, ad valorem taxes or special taxes in rate and amount at least sufficient in each year in which any of the bonds are outstanding to provide for the payment of the principal of, premium, if any, and the interest on the bonds.
(b) The ordinance may specify or may authorize the chief financial officer or County Administrator to specify any of the following, as he or she deems appropriate, to effect the financing of the proposed undertaking:
(1) The actual principal amount of the bonds to be issued;
(2) The actual rate or rates of interest for the bonds;
(3) The manner in which and the terms upon which the bonds are to be sold;
(4) The manner in which and the times and places that the interest on the bonds is to be paid;
(5) The time or times that the bonds may be executed, issued, and delivered;
(6) The form and tenor of the bonds and the denominations in which the bonds may be issued;
(7) The manner in which and the times and places that the principal of the bonds is to be paid, within the limitations set forth in this chapter;
(8) Provisions pursuant to which any and all of the bonds may be called for redemption prior to their stated maturity dates; or
(9) Any other provisions not inconsistent with this chapter as shall be determined by the Levy Court to be necessary or desirable to effect the financing of the proposed undertaking.
(c) An ordinance authorizing the bonds provided for under this chapter, an ordinance, resolution, or order passed or adopted in furtherance of the required ordinance, the bonds, the designation of a special development district, or the levy of a special ad valorem tax or special tax may not be subject to any referendum by reason of any other state or local law.
(d) The ordinance authorizing the bonds required under this section, any ordinance, resolution, or order passed or adopted in furtherance of the required ordinance, the bonds, or the levy of a special ad valorem tax or special tax shall be subject to the request of the landowners as specified under § 5503(a) of this title.
81 Del. Laws, c. 26, § 1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5508. Taxation of bonds.

§ 5508. Taxation of bonds.
The principal amount of the bonds, the interest payable on the bonds, their transfer and any income derived from the transfer, including any profit made in the sale or transfer of the bonds, shall be exempt from taxation by the State and by the counties and municipalities of the State.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5509. Bond form; signatures; maturity; manner of sale.

§ 5509. Bond form; signatures; maturity; manner of sale.
(a) All bonds shall be in fully registered form. Each of the bonds shall be deemed to be a security as defined in § 8-102 of Title 6, whether or not it is either 1 of a class or series or by its terms is divisible into a class or series of instruments.
(b) All bonds shall be signed manually or in facsimile by the County Administrator, and the seal of the County shall be affixed to the bonds and attested by the chief financial officer or other similar administrative officer of the County. If any officer whose signature or countersignature appears on the bonds ceases to be such officer before delivery of the bonds, the officer's signature or countersignature shall nevertheless be valid and sufficient for all purposes the same as if the officer had remained in office until delivery.
(c) All bonds shall mature not later than 30 years from their date of issuance.
(d) All bonds shall be sold in the manner, either at public or private sale, and upon the terms, as the Levy Court deems best. Any contract for the acquisition of property may provide that payment shall be made in bonds.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5510. Bonds issued are securities.

§ 5510. Bonds issued are securities.
Bonds issued under this chapter are securities in which all public officers and public bodies of the State and its political subdivisions, all insurance companies, state banks and trust companies, national banking associations, savings banks, savings and loan associations, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5511. Powers granted are supplemental to other laws.

§ 5511. Powers granted are supplemental to other laws.
The powers granted under this chapter shall be regarded as supplemental and additional to powers conferred by other laws, and may not be regarded as in derogation of any powers now existing.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5513. Special taxes on real property as alternative to ad valorem taxes.

§ 5513. Special taxes on real property as alternative to ad valorem taxes.
(a) As an alternative to levying ad valorem taxes under this chapter, the Levy Court may levy special taxes on real property in a special development district to cover the cost of improvements, including infrastructure improvements, including but not limited to “costs” defined in § 5501 of this title. In determining the basis for and amount of the tax, the cost of an improvement may be calculated and levied:
(1) Equally per front foot, lot, parcel, dwelling unit, or square foot;
(2) According to the value of the property as determined by the County, with or without regard to improvements on the property; or
(3) In any other reasonable manner that results in fairly allocating the cost of the improvements, including infrastructure improvements.
(b) The Levy Court may provide by ordinance or resolution for:
(1) A maximum amount to be assessed with respect to any parcel or real property located within a special development district;
(2) A tax year or other date after which no further special taxes under this section shall be levied or collected on a parcel; and
(3) The circumstances under which the special tax levied against any parcel may be increased, if at all, as a consequence of delinquency or default by the owner of that parcel or any other parcel within the special development district.
(c) The Levy Court by ordinance or resolution may establish procedures allowing for the prepayment of special taxes under this section.
(d) Special taxes levied under this section shall be collected and secured in the same manner as general ad valorem real property taxes unless otherwise provided in the ordinance or resolution and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for general ad valorem real property taxes.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5514. Bonds not to constitute general obligation debt.

§ 5514. Bonds not to constitute general obligation debt.
Bonds issued under this chapter are a special obligation of the County and may not constitute a general obligation debt of the County, or a pledge of the County's full faith and credit or taxing power. Bonds are nonrecourse to property owners who purchase property in a special development district. Property owners who purchase property in a special development district shall only be responsible for the payment of ad valorem real property taxes and special taxes levied by the Levy Court pursuant to this chapter.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5515. Special development district consistency with certified comprehensive plan.

§ 5515. Special development district consistency with certified comprehensive plan.
The use of lands in a special development district shall be consistent with the comprehensive plan for the area as certified pursuant to § 9103(f) of Title 29.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 55. Kent County Special Development Districts › § 5516. Limitation on ad valorem or special taxes within Special Development District.

§ 5516. Limitation on ad valorem or special taxes within Special Development District.
The levy of an ad valorem or special tax pursuant to § 5502(a)(2) or § 5513(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of this title owned or leased by a “public utility” as defined in § 102 of Title 26.
81 Del. Laws, c. 26, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5601. Definitions.

§ 5601. Definitions.
As used in this chapter, unless a different meaning clearly appears from the context:
(1) “Administrative tribunal” means a violation hearing before the Code Official for Kent County.
(2) “Building” means a structure having a roof, and intended to shelter persons, animals, property, or business activity. The word “building” shall be construed to include parts thereof and all equipment therein.
(3) “Department of Planning Services” means the Kent County Department of Planning Services.
(4) “Kent County Levy Court” means the Levy Court for Kent County.
(5) “Person responsible” means the owner and any other person or persons who have control over the property or are responsible for the violation.
(6) “Property” means a lot, plot, or parcel of land, including any structures thereon.
(7) “Structure” means a manmade object having an ascertainable stationary location on land or in water, whether or not affixed to the land.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5602. Promulgation of property maintenance code.

§ 5602. Promulgation of property maintenance code.
The Kent County Levy Court, in order to provide for the health, safety, and welfare of the citizens of Kent County, may promulgate rules and regulations to be known as the Kent County Property Maintenance Code, regulating and governing the condition and maintenance of all property, structures, and buildings to eliminate or prevent unsafe, unhealthy, unsanitary, or substandard conditions. Said rules and regulations shall provide standards for:
the condition and maintenance of property, structures, and buildings; supplied utilities, facilities, and other physical things and conditions essential to ensure that property, structures, and buildings are safe, sanitary, and fit for occupation and use and do not adversely affect the welfare of the public; condemnation of structures and buildings unfit for human occupancy and use; and the demolition of structures and buildings unfit for human occupancy and use.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5603. Department of Planning Services; administration and enforcement.

§ 5603. Department of Planning Services; administration and enforcement.
The Department of Planning Services shall have the power and authority to administer and enforce all provisions of the Kent County Property Maintenance Code as promulgated by the Kent County Levy Court except as otherwise provided for by this chapter or by rule or regulation adopted by Kent County Levy Court.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5604. Removal of weeds, grasses, refuse, rubbish, trash, or other waste material.

§ 5604. Removal of weeds, grasses, refuse, rubbish, trash, or other waste material.
No person shall permit weeds or grass to grow, or refuse, rubbish, trash, or other waste material to be placed or to accumulate upon land or improved premises so as to create a nuisance detrimental to adjoining properties or the health or safety of other persons.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5605. Fees.

§ 5605. Fees.
The Kent County Levy Court may adopt rules and regulations providing for the charge of reasonable fees for the administration and enforcement of the Kent County Property Maintenance Code, including fees for the inspection and re-inspection of properties for which a notice of violation has been duly issued.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5606. Violation of regulations or chapter; notices and orders.

§ 5606. Violation of regulations or chapter; notices and orders.
(a) For the purpose of enforcing compliance with the provisions of the Kent County Property Maintenance Code, and removing illegal, unhealthy, or unsafe conditions, the Department of Planning Services shall issue such rules, notices, or orders as may be necessary.
(b) Whenever the Department of Planning Services is satisfied that a person responsible has committed an offense against the Kent Property Maintenance Code or other provision of the Kent County Code that constitutes a threat to the public health, safety, or welfare, or of an order of the Department of Planning Services, the Department of Planning Services may serve a written notice or order upon the person responsible, directing discontinuance of each illegal action and the remedying of the condition that is in violation of the provisions, regulations, or requirements as adopted by the Kent County Levy Court or by order of the Department of Planning Services.
(c) No person, having been served with such a notice or order, shall fail to comply with the requirements thereof within the time stated therein or within 15 days if no time is provided, unless the Department of Planning Services determines that such violation cannot be cured within such time and clearly delineates additional time for compliance.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5607. Abatement; creation of tax lien.

§ 5607. Abatement; creation of tax lien.
(a) If after due notice, either actual or constructive, is given by the Department of Planning Services to the person responsible for the property, and where such person has had the opportunity to be heard by an administrative tribunal or a court of competent jurisdiction, such person fails to comply with the notice or order, and the illegal action or condition continues to exist, the Department of Planning Services may cause such violation to be removed, corrected, abated, or otherwise made safe and sanitary. The Department of Planning Services may incur any expense of razing, demolishing, removing, or repairing unsafe or illegal buildings and structures, and may incur any expense necessary or incidental to abating violations of the Kent Property Maintenance Code or other provisions of the Kent County Code that constitute a threat to the public health, safety, or welfare or to provide for the sanitary condition, safety, or security of the property, structure or building.
(b) All expenses incurred by the Department of Planning Services pursuant to this section shall be a tax lien on the parcel of real property that the expense is incurred upon or which is the subject of the notice or order. Upon certification of a tax lien by the Department of Planning Services, the amount of such lien shall be recorded and collected in the same manner as other county real estate taxes, and paid to Kent County, when collected.
(c) Any unpaid fine or civil penalty associated with violation of the Kent Property Maintenance Code or any other provision of the Kent County Code that provides for the sanitary condition, safety, or security of a property, structure, or building, such fine or civil penalty being final and nonappealable, may be added to local property tax billings for the property, which was the subject of said notice or order and collected in the same manner as other county real estate taxes, and paid to Kent County, when collected.
(d) Kent County may maintain any action at law or in equity for the recovery of expenses incurred by the Department of Planning Services for the collection of charges, fees, fines, and penalties assessed pursuant to this chapter, including, without limitation, proceedings pursuant to a writ of monition.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5608. Penalties.

§ 5608. Penalties.
The person responsible for a building, structure, or premises, where anything is in violation of this chapter or the rules or requirements as promulgated by the Kent County Levy Court, or in violation of any permit, certificate, detailed statement or plan accepted or approved by the Department of Planning Services, or in violation of an order of the Department of Planning Services, shall be fined in accordance with a schedule of fees and penalties to be established by the Kent County Levy Court. The maximum fine per violation shall not exceed the provisions found in § 5917 of Title 11. Each and every day such violation continues shall constitute a separate offense.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5609. Additional remedies.

§ 5609. Additional remedies.
The imposition of the penalties or enforcement prescribed in this chapter or by the rules or requirements as promulgated by the county Levy Court shall not preclude the Attorney General, county attorney, or code enforcement constable from instituting appropriate actions or proceedings to prevent, enjoin, or abate any continuing violation of this chapter.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 56. Kent County Property Maintenance › § 5610. Exceptions.

§ 5610. Exceptions.
This chapter shall not apply to:
(1) Properties, buildings, or structures located within any incorporated city or town in Kent County unless the responsibility for the local code enforcement has been duly transferred to Kent County.
(2) Land deemed to be actively devoted to agricultural, horticultural, or forestry as defined in § 8333 of this title.
(3) Any structure that is not subject to regulation pursuant to § 4901(b) of this title.
82 Del. Laws, c. 221, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6101. Definitions.

§ 6101. Definitions.
As used in this part:
(1) “County” means Sussex County.
(2) The words “Sussex County government” or words of similar import, means the government of Sussex County as established in Chapter 70 of this title.
9 Del. C. 1953, §  6101;  57 Del. Laws, c. 762, §  5A;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6102. Borrowing power; limitations.

§ 6102. Borrowing power; limitations.
(a) The government of Sussex County may, from time to time, borrow money in such amounts as it may find necessary promptly to pay the county warrants issued by it, and may issue certificates of indebtedness as evidence thereof; provided, however, that the amount of money borrowed shall not, at any 1 time, exceed the sum of $2,000,000.
(b) Any money so borrowed shall be applied to the particular fund for which it shall be borrowed, and shall be repaid from the taxes apportioned to such funds, as the taxes shall be collected. If the taxes apportioned to any fund, as to which money shall be borrowed, shall not in any year, be sufficient to repay such money, the deficiency shall be considered in making up the annual budget or estimate for the next year, and a tax rate shall be levied and apportioned sufficient to equalize such deficiency.
(c) The government of Sussex County may, from time to time, borrow money in such amounts as it may find necessary from federal and state grant funds, provided, that the same shall not be subject to the limitations set forth in subsection (a) of this section, that the same shall be repaid as set forth in subsection (b) of this section, and that the same shall be permitted by the granting authority.
Code 1915, §  1048A;  28 Del. Laws, c. 76, §  5;  29 Del. Laws, c. 68, §  1;  Code 1935, §  1201;  9 Del. C. 1953, §  6111;  50 Del. Laws, c. 114, §  1;  57 Del. Laws, c. 762, §  5B;  61 Del. Laws, c. 209, §  1;  61 Del. Laws, c. 394, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6103. Surplus funds; investment of.

§ 6103. Surplus funds; investment of.
The county government may invest any surplus moneys in the County Treasury, not otherwise appropriated, in United States Government Bonds. The Bonds shall be purchased and held in the name of “the Sussex County government.”
45 Del. Laws, c. 120, §§  1, 2;  9 Del. C. 1953, §  6112;  57 Del. Laws, c. 762, §  5C;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6104. Salaries of clerks.

§ 6104. Salaries of clerks.
The county government may fix the compensation of clerks employed in the several county offices in all cases where clerical assistance is, by law, authorized to be employed in those offices and in respect of which no salary or compensation has been fixed by law.
32 Del. Laws, c. 85;  Code 1935, §  1208;  9 Del. C. 1953, §  6113;  57 Del. Laws, c. 762, §  5D;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6105. Fire companies.

§ 6105. Fire companies.
The county government shall appropriate annually and on May 1 of each year shall pay the sum of $1,000 to each regularly organized and motorized fire company in Sussex County, as certified by the Secretary of the Sussex County Volunteer Firemen's Association, to be used for the maintenance of their apparatus and equipment.
Code 1915, §  1097A;  33 Del. Laws, c. 77, §  1;  34 Del. Laws, c. 87, §  1;  40 Del. Laws, c. 130, §  1;  Code 1935, §  1206;  44 Del. Laws, c. 87, §  1;  9 Del. C. 1953, §  6131;  57 Del. Laws, c. 762, §  5H;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6106. Ambulance service.

§ 6106. Ambulance service.
(a) So long as any of the organizations listed in this subsection shall have an ambulance and provide ambulance service for the benefit of the residents of Sussex County, the county government shall appropriate annually, and on May 1 of each year shall pay, the sum of $500 to such organization for the maintenance of its ambulance.
Bridgeville Fire Company, at Bridgeville.
Delmar Fire Department, Inc., at Delmar.
Frankford Volunteer Fire Company, at Frankford.
Gumboro Volunteer Fire Company.
Laurel Fire Department, at Laurel.
The Rehoboth Beach Volunteer Fire Company, Inc., at Rehoboth Beach.
Seaford Volunteer Fire Company, at Seaford.
Selbyville American Legion Post 9, Inc.
Sussex Memorial Post, No. 7422, V.F.W. at Millsboro.
Sussex Post No. 8, Incorporated, American Legion.
(b) So long as Sussex Post, No. 9, American Legion, at Georgetown, shall have an ambulance and provide ambulance service for the benefit of the residents of Sussex County, the county government shall appropriate annually and on May 1 in each year shall pay the sum of $250 to it for the maintenance of its ambulance.
(c) So long as Carlisle Fire Company, of Milford, shall have an ambulance and provide ambulance service for the benefit of the residents of Kent and Sussex Counties, the county government may appropriate and pay to it annually the sum of $250 for the maintenance of its ambulance.
(d) So long as Lewes Fire Department of Lewes, Delaware, shall have an ambulance and provide ambulance service for the benefit of the residents of Sussex County, the county government shall appropriate annually and on May 1 of each year shall pay the sum of $500 to it for the maintenance of its ambulance.
37 Del. Laws, c. 101, §  1;  Code 1935, §§  1207, 1207A;  41 Del. Laws, c. 102, §  1;  41 Del. Laws, c. 103, §  1;  41 Del. Laws, c. 104, §  2;  41 Del. Laws, c. 107, §  1;  43 Del. Laws, c. 109, §  2;  47 Del. Laws, c. 71, §  1;  47 Del. Laws, c. 98, §§  1, 2;  47 Del. Laws, c. 140, §§  1, 2;  9 Del. C. 1953, §  6132;  50 Del. Laws, c. 255, §  1;  51 Del. Laws, c. 280;  53 Del. Laws, c. 28;  53 Del. Laws, c. 51.;
2023 Delaware Code › Title 9 - Counties › Chapter 61. GOVERNMENT OF SUSSEX COUNTY › § 6107. Cities and towns; aid for maintenance of public dumping areas.

§ 6107. Cities and towns; aid for maintenance of public dumping areas.
The county government of Sussex County may negotiate with the proper authorities of the various cities and towns, and with private individuals or contractors within the County as to the establishment of public dumping areas open to the use of the general public, and further the said county government may expend such sums as it deems necessary as cost to the County in the purchase of land for said disposal or in the various contracts with the towns, cities and private individuals or contractors. The county government of Sussex County may tax the general public of Sussex County annually to defray the cost and expenses of the public dumping areas.
9 Del. C. 1953, §  6133;  56 Del. Laws, c. 234, §  2;  62 Del. Laws, c. 216, §  1;