DELAWARE CONSTITUTION
ARTICLE VIII
REVENUE AND TAXATION
Art. VIII §1 | UNIFORMITY OF TAXES; COLLECTION UNDER GENERAL LAWS; EXEMPTION FOR PUBLIC WELFARE PURPOSES
The legislature shall enact laws to provide that the value of land which is determined by the assessing officer of the taxing jurisdiction to be actively devoted to agriculture use and to have been so devoted for at least the two successive years immediately preceding the tax year in issue, shall, for local tax purposes, on application of the owner, be that value which such land has for agricultural use.
Any such laws shall provide that when land which has been valued in this manner for local tax purposes is applied to a use other than for agriculture, it shall be subject to additional taxes in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the land been valued and assessed as otherwise provided in this Constitution, in the current year and in such of the tax years immediately preceding, not less than two such years in which the land was valued as herein authorized.
Such laws shall also provide for the assessment and collection of any additional taxes levied thereupon and shall include such other provisions as shall be necessary to carry out the provisions of this amendment.
Art. VIII §2 | REVENUE BILLS TO ORIGINATE IN HOUSE; AMENDMENTS BY SENATE; RESTRICTION ON DEFINITION; EXCLUSION OF UNRELATED MATTER
Art. VIII §3 | BORROWING MONEY; SPECIFICATION OF PURPOSE; SURPLUS BORROWED MONEY
Art. VIII §4 | RESTRICTIONS ON LOAN OF PUBLIC MONEY OR BONDS AND CREDIT OF STATE
Art. VIII §5 | CAPITATION TAX; UNIFORMITY; USE
Art. VIII §6 | PROCEDURE IN WITHDRAWAL AND PAYMENT OF PUBLIC MONEYS; ANNUAL PUBLICATION OF RECEIPTS AND EXPENDITURES; LIMITATION UPON APPROPRIATIONS
(b) No appropriation, supplemental appropriation or budget act shall cause the aggregate State General Fund appropriations enacted for any given fiscal year to exceed 98 percent of the estimated State General Fund revenue for such fiscal year from all sources, including estimated unencumbered funds remaining at the end of the previous fiscal year. An act approved pursuant to § 3 of this article shall not be considered an appropriation for the purpose of this section. Estimated unencumbered funds are calculated by taking the estimated General Fund cash balance at the end of the fiscal year less estimated revenue anticipation bonds or notes, estimated encumbrances, estimated continuing appropriations and the amount of the Budget Reserve Account as established in subsection (d) of this section at the end of said fiscal year. The amount of said revenue estimate and estimated unencumbered funds remaining shall be determined by the most recent joint resolution approved from time to time by a majority of the members elected to each House of the General Assembly and signed by the Governor.
(c) Notwithstanding subsection (b) of this section, any portion of the amount between 98 and 100 percent of the estimated State General Fund revenue for any fiscal year as estimated in accordance with subsection (b) of this section may be appropriated in any given fiscal year in the event of emergencies involving the health, safety or welfare of the citizens of the State, such appropriations to be approved by three-fifths of the members elected to each House of the General Assembly.
(d) There is hereby established a Budget Reserve Account within the General Fund. Within 45 days after the end of any fiscal year, the excess of any unencumbered funds remaining from the said fiscal year shall be paid into the Budget Reserve Account, provided, however, that no such payment will be made which would increase the total of the Budget Reserve Account to more than 5 percent of only the estimated State General Fund revenues as set by subsection (b) of this section. The excess of any unencumbered funds shall be determined by subtracting from the actual unencumbered funds at the end of any fiscal year an amount which together with the latest estimated revenues is necessary to fund the ensuing fiscal year's General Fund budget including the required estimated General Fund supplemental and automatic appropriations for said ensuing fiscal year less estimated reversions. The General Assembly by a three-fifths vote of the members elected to each House, may appropriate from the Budget Reserve Account such additional sums as may be necessary to fund any unanticipated deficit in any given fiscal year or to provide funds required as a result of any revenue reduction enacted by the General Assembly.
Art. VIII §7 | REAL ESTATE ASSESSMENTS; INCLUSION OF VALUES
Art. VIII §8 | LENDING CREDIT, APPROPRIATING MONEY TO OR BECOMING INTERESTED IN ANY PRIVATE CORPORATION, PERSON OR COMPANY BY COUNTY OR MUNICIPALITY
Art. VIII §9 | RETROACTIVE INCREASE OF TAXATION OF PERSONAL INCOME
Art. VIII §10 | LIMITATION ON INCREASE OF RATE OF TAXES AND LICENSE FEES; EXCEPTION TO MEET OBLIGATION UNDER FAITH AND CREDIT PLEDGE; ALLOCATION OF PUBLIC MONEYS TO MEET SUCH OBLIGATION IF REVENUES ARE NOT SUFFICIENT TO MEET SUCH PLEDGE
(b) Prior to the beginning of each fiscal year of the State, the General Assembly shall appropriate revenues of the State to pay interest on its debt to which it has pledged its faith and credit and which interest is payable in the year for which such appropriation is made and to pay the principal of such debt, payable in such year, whether at maturity or otherwise. To the extent that insufficient revenues of the State are available to pay principal of and interest on such debt when due and payable, the first public moneys of the State thereafter received shall be set aside and applied to the payment of the principal of and interest on such debt. To make up for such insufficient revenues, the General Assembly may increase the rate of taxes and fees without regard to the limitations of subsection (a) hereof after the failure to pay when due the principal of and interest on such debt.
Art. VIII §11 | IMPOSITION OR LEVY OF NEW TAXES OR LICENSE FEES
(b) Prior to the beginning of each fiscal year of the State, the General Assembly shall appropriate revenues of the State to pay interest on its debt to which it has pledged its faith and credit and which interest is payable in the year for which such appropriation is made and to pay the principal of such debt, payable in such year, whether at maturity or otherwise. To the extent that insufficient revenues of the State are available to pay principal of and interest on such debt when due and payable, the first public moneys of the State thereafter received shall be set aside and applied to the payment of the principal of and interest on such debt. To make up for such insufficient revenues, the General Assembly may increase the rate of taxes and fees without regard to the limitations of subsection (a) hereof after the failure to pay when due the principal of and interest on such debt.
(c) This amendment shall not apply to any tax or license fee authorized by an act of the General Assembly but not effective upon the effective date of this amendment.
Art. VIII §12 | THE TRANSPORTATION TRUST FUND; USE AND RESTRICTIONS
(b) The moneys in the Transportation Trust Fund may be appropriated and used for the following purposes:
(2) Payment of the interest and principal on all indebtedness incurred before or after the effective date of this Act, including the payment of all other obligations incurred pursuant to any trust agreement related to such indebtedness, and secured by moneys in the Transportation Trust Fund.
(3) Other transportation-related purposes, including operating expenses, to which moneys in the Transportation Trust Fund are authorized on the effective date of this Act.
(d) If moneys in the Transportation Trust Fund cease to be appropriated for a purpose under paragraph (b)(3) of this section, the moneys may not again be appropriated for a purpose under paragraph (b)(3) of this section except by an act of the General Assembly adopted with the concurrence of three-fourths of all members of each House and separate from an annual budget act, bond and capital improvement act, or grants-in-aid act.
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