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2025 Delaware Code
Title 14 - Education
Chapter 19. LOCAL SCHOOL TAXES
Subchapter I. General Provisions
- § 1901. Definitions.
- § 1902. Power of district to levy taxes for school purposes.
- § 1903. Election preceding levy of tax.
- § 1904. Notice of election.
- § 1905. Qualified voters.
- § 1906. Election officers.
- § 1907. Hours of election.
- § 1908. Method of voting; referendum to transfer tax funds.
- § 1909, 1910. Certifying and declaring result of election; recount.
- § 1911. Required vote for authorization of additional tax.
- § 1912. Assessment list; school capitation tax.
- § 1913. Rate of tax [For application of this section, see 85 Del. Laws, c. 135, § 1, and c. 230, § 1].
- § 1914. Levy of annual school tax without election.
- § 1915. Demand for new election.
- § 1916. Tax collection warrant and assessment list; tax rate after general reassessment.
- § 1917. Collection and deposit of school taxes [Effective until Aug. 12, 2028].
- § 1917. Collection and deposit of school taxes [Effective Aug. 12, 2028].
- § 1918. Disbursement of school taxes; financial statement.
- § 1919. Report of school tax collections and payment of collected taxes.
- § 1920. Penalty.
- § 1921. Refund of county taxes paid in error; refund after assessment appeal.
- § 1922. Borrowing in anticipation of taxes.
- § 1923. Payment of interest upon local school funds on deposit.
- § 1924. Tax rates in districts resulting from consolidation pursuant to court order or created after February 1, 1978, but prior to July 30, 1978.
- § 1925. School tax districts.
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