Bill Text: DE SB10 | 2011-2012 | 146th General Assembly | Draft
Bill Title: An Act To Amend Title 9 Of The Delaware Code Relating To Taxation Of Kent County Swimming Pools Which Are Owned By Civic Organizations.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Passed) 2011-07-13 - Signed by Governor [SB10 Detail]
Download: Delaware-2011-SB10-Draft.html
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SPONSOR: |
Sen. Bushweller & Rep. Scott |
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Sen. Ennis, Rep. Carson |
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DELAWARE STATE SENATE 146th GENERAL ASSEMBLY |
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SENATE BILL NO. 10 |
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AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO TAXATION OF KENT COUNTY SWIMMING POOLS WHICH ARE OWNED BY CIVIC ORGANIZATIONS. |
Section 1.Amend §8106, Title 9 of the Delaware Code by inserting a new subsection "(d)" to read as follows:
"(d) All community-owned and community maintained swimming pools within Kent County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. ‘Community-owned' and ‘community maintained' shall consist of any civic organization as defined in §8110 of this Chapter which is the owner of parkland as defined in §8110 of this Chapter."
Section 2.This Act shall become effective for the next applicable tax cycle following the date of enactment.
SYNOPSIS
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This Bill creates a tax exemption for community-owned swimming pools in Kent County only.The exemption would apply only to pools owned by civic organizations that own parkland that is dedicated to community or public use. |
Author: Senator Bushweller
