Bill Text: DE SB295 | 2009-2010 | 145th General Assembly | Draft
Bill Title: An Act To Amend Title 9 Of The Delaware Code Relating To Taxes And Kent County Swimming Pools Which Are Owners Of Parkland.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2010-06-10 - Assigned to Executive Committee in Senate [SB295 Detail]
Download: Delaware-2009-SB295-Draft.html
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SPONSOR: |
Sen. Bushweller & Rep. Carson |
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Sen. Ennis |
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DELAWARE STATE SENATE 145th GENERAL ASSEMBLY |
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SENATE BILL NO. 295 |
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AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO TAXES AND KENT COUNTY SWIMMING POOLS WHICH ARE OWNERS OF PARKLAND. |
Section 1.Amend §8106, Title 9 of the Delaware Code by inserting a new "(d)" to read as follows:
"(d)(1)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 when the provisions of §8110 are completely met, including the requirement for open space or park land dedicated to community or public use. |
Author: Senator Bushweller
