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County Administration; A Study Based Upon a Survey of County Government in the State of Delaware

County Administration; A Study Based Upon a Survey of County Government in the State of Delaware


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Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: CHAPTER. Ill FINANCIAL PROCEDURE Separation of State and Local Revenues. Delaware is one of the few states in which there is entire separation of state and local revenues. While such separation is not a constitutional requirement in Delaware, it is a matter of firmly rooted custom. Whether it is a policy that should be continued, must be decided by the people of Delaware bearing local peculiarities in mind. It may be said in passing that such divorce of the sources of state and local income has not been so markedly successful in other states as to warrant its general adoption, and that there are many distinguished authorities who oppose it upon principle. County Revenues: Real Property Taxation. The bulk of county revenues in Delaware is derived from direct taxation, which under the law includes the real property tax, the personal property tax, and the capitation tax. As to real estate, the law provides that the assessor in each district shall take accurate account of the land therein, specifying the quantity of acres belonging to every owner, what part is improved, what unimproved, and the building and improvements, and shall assess the same at its just and true value in money, without any deduction or abatement whatever . . . (Revised Code, chapter 44, section 27.) And again, All property, real and personal, subject to assessment shall be assessed at its true value in money. If any assessor shall knowingly and wilfully assess any property upon any other principle than its actual value, he shall be guilty of a misdemeanor and shall be fined in any sum not exceeding one hundred dollars. (Revised Code, chapter 44, section 36.) There is no mistaking the meaning of the sections of the code just quoted; the basis of real property taxation is unequivocally de...


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Product Details
  • ISBN-13: 9781459074057
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 108
  • Spine Width: 6 mm
  • Width: 189 mm
  • ISBN-10: 145907405X
  • Publisher Date: 01 Oct 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 209 gr


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