9 Del. C. § 1159

This is the official text of 9 Del. C. § 1159, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.

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§ Â 1159. Capital program and capital budget.

Official statutory text

(a) County Council shall adopt a capital program and adopt a capital budget before, or at the same meeting as, it adopts the annual operating budget.

(b) The capital program shall detail all permanent physical improvements, including the acquisition of real estate, that are planned to be financed, in whole or in part, from funds that are, or may become, subject to control or appropriation by the County Council during each of the ensuing 6 years. For each separate project there shall be shown the amount and the source of money that has been expended or encumbered, or is to be expended or encumbered before the next fiscal year, and also the amount and the sources of money planned to be expended during each of the ensuing 6 years.

(c) The County Council may not amend the capital program as submitted to it by the County Executive, until it has received from the County Executive recommendations with respect to the proposed amendment. The County Council is not bound by the County Executive’s recommendations and may act without them if they are not received within 15 days from the date they are requested.

(d) The Capital Budget Ordinance shall show the total capital appropriations.

(e) Amendments to the Capital Budget Ordinance must conform to the pertinent portions of the capital program in its original or amended form.

(f) (1) The County Council, in the adoption of the Capital Budget Ordinance, may not include in the revenue estimates, any estimated revenues to be derived from ad valorem taxation of real property within a municipality for any capital appropriation, including debt service, which is related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for that local service function.

(2) The County Council, in the adoption of the Capital Budget Ordinance, may not impose ad valorem taxation on real property within a municipality for the payment of the cost of any capital appropriation, including debt service, which is related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for that local service function.

(3) New Castle County may also impose ad valorem taxation on real property within any municipality as follows:

a. In any instance where a municipality initiates the performance of a local service function without the consent of New Castle County under § 1102 of this title.

b. For capital appropriations, including debt service, for the acquisition by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.

c. To any municipality not expending funds in the previous fiscal year for the given local service function or not adequately performing the local service function.

(g) The County Council, in the adoption of a capital budget by ordinance, shall uniformly impose ad valorem taxation on real property within the County for the payment of the cost of any capital appropriation, including debt service, which is not related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for the local service function.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.