Delaware § 3313 Special taxes on real property as alternative to ad valorem taxes

Delaware Statutes

§ 3313 — Special taxes on real property as alternative to ad valorem taxes

Delaware § 3313

Title9

PartNew Castle County

Ch. 33NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS

This text of Delaware § 3313 (Special taxes on real property as alternative to ad valorem taxes) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 3313 (2026).

Text

(a)As an alternative to levying ad valorem taxes under this chapter, county council may levy special taxes on real property in a special development district to cover the cost of infrastructure improvements, including but not limited to costs defined in § 3301(3) 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 infrastructure improvements.

(b)County council may provide by ordinance or resolution for:

(1)A maximum amount to be

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(a) As an alternative to levying ad valorem taxes under this chapter, county council may levy special taxes on real property in a special development district to cover the cost of infrastructure improvements, including but not limited to costs defined in § 3301(3) 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 infrastructure improvements.

(b) County council may provide by ordinance or resolution for:

(1) A maximum amount to be assessed with respect to any parcel of 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) County council by ordinance or resolution may establish procedures allowing for the prepayment of special taxes under this section.

(d) Special taxes levied under this subsection 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.