Opinion of the Justices of the Supreme Court

To His Excellency Sherman W. Tribbitt Governor of Delaware

Reference is made to your letter dated November 7, 1973, received November 19, 1973, requesting the opinions of the Justices under 10 Del.C. § 141 * upon the following question.

“If local school district boards calculate a new tax rate following a general reassessment made pursuant to 14 Delaware Code § 1917(b), may they permissibly or legally use the 100% collection rate for fiscal year 1972-73 as a base, add the 10% allowed by § 1917(b) and then also add another 10% for delinquencies pursuant to § 1917(al ?”

It appears that the…