[Adopted 2-13-1978 by Ord. No. 546]
[Amended 7-8-1996 by Ord. No. 1796]
Every person who shall be a resident of the
Town of Bridgeville, who shall be 65 years of age or over and who
has an income not in excess of $3,000 per year or the income of the
spouse of the property owner is not in excess of $3,000 per year,
and shall reside in a dwelling owned by him or her which is a constituent
part of his or her real property, shall be entitled, upon proper claim
being made therefor, to exemption from taxation on such real estate
to an assessed valuation not exceeding $3,000.
Every application for such claim shall contain
the following declarations:
A. That the applicant has been a resident of the Town
of Bridgeville for a period of three years immediately preceding the
date of making application for exemption.
B. That the applicant is the owner of the real property
and the dwelling for which such exemption is claimed.
C. That the real property is used exclusively for residential
purposes.
D. That the real property is the legal residence of and
is occupied in whole or in part by the applicant.
E. That the applicant is 65 years of age or over.
F. That the applicant's income is not in excess of $3,000
or, in the event of a marriage, the applicant's income is not in excess
of $3,000 and the income of the spouse of the applicant is not in
excess of $3,000
[Amended 7-8-1996 by Ord. No. 1796]
A. The surviving spouse of such applicant shall remain
exempt from taxation upon the death of the applicant so long as said
surviving spouse shall:
(1) Remain a resident of the Town of Bridgeville; and
(2) Remain the owner of the real property and of the dwelling
for which such exemption is granted; and
(3) Shall reside in said dwelling; and
(4) Shall have an income not in excess of $3,000 per year;
and
B. An exemption granted pursuant to this article shall remain in effect so long as the real property and the dwelling house thereon are owned by the applicant or his or her surviving spouse under the conditions set forth in §§
210-1 and
210-3 hereof.
As used in this article, the following terms
shall have the meanings indicated:
INCOME
All income from whatever source derived, including but not
limited to realized capital gains and in their entirety, pension and
annuity, excluding railroad and social security benefits.
RESIDENT
One legally domiciled within the municipality for the period
required by this article. Mere seasonal or temporary residence within
the municipality, of whatever duration, shall not constitute domicile
within the municipality for the purposes of this article. Absence
from the municipality for a period of 12 months shall be prima facie
evidence of abandonment of domicile in the municipality. The burden
of establishing legal domicile within the municipality shall be upon
the property owner.
This article is enacted pursuant to the authority
granted the Town of Bridgeville as set forth in 22 Del. C. § 1001
et seq., and where any conflict exists between the provisions of this
article and the provisions of 22 Del. C. § 1001 et seq.,
the provisions of 22 Del. C. § 1001 et seq. shall prevail.
[Adopted 7-13-1998 by Ord. No. 98-2]
The tax imposed by this article shall be paid
from the proceeds of any judicial sale of real estate as part of the
costs of such judgment or estate and of the writ upon which the sale
is made.
The payment of the tax imposed by this article
shall be evidenced by a notation of payment on the document. The collector
shall note on the document the payment of the payment of the tax,
the amount of payment, the date of payment and the initials of the
person receiving payment and his or her office. Such notation shall
be conclusive evidence of payment as to any subsequent purchaser relying
thereon.
No person shall make, execute, deliver, accept
or present for recording or cause to be made, executed, delivered,
accepted or presented for recording any document without the full
amount of tax thereon being duly paid.
In the event that the State of Delaware determines
that additional taxes are due under Title 30 of the Delaware Code,
Chapter 54, then additional taxes shall be due to the town in accordance
with the valuation of the transfer as determined by the state, together
with interest thereon at the legal rate. Refunds shall likewise be
determined and paid.
As used in this article, the following terms
shall have the meanings indicated:
CONSTRUCTION CONTRACTS
[Added 9-16-2008 by Ord. No. A08-11]
A.
For purposes of this article, the definition
of the term "deed" shall include any contract or other agreement or
undertaking for the construction of all or a part of any building
all or a portion of which contract, agreement or undertaking (or any
amendment to the foregoing) is entered into, or labor or materials
are supplied, either prior to the date of the transfer of the land
on which the building is to be constructed or from the date of the
transfer to the grantee.
B.
The Town shall not issue a building permit for
any such building unless and until the person or persons (including
corporations or other associations) requesting such permit shall demonstrate,
in whatever form may be specified by the Town, including, at its discretion,
a form of affidavit, that:
(1)
No transfer as described in this article has
occurred.
(2)
No portion of the contract for construction
for which the permit is being requested was entered into and no materials
or labor with respect to the building have been provided.
(3)
There has been paid a realty transfer tax on
the document as defined in this article.
C.
In addition, the Town shall not issue a certificate
of occupancy relative to any building on which a tax is provided by
this article unless and until the owner recertifies the actual cost
of the building and pays any additional tax due as a result of such
recertification.
D.
A "building," for purposes of this article,
shall mean any structure having a roof supported by columns or walls
which structure is intended for supporting or sheltering any use or
occupancy but shall not include any alteration of or addition to an
existing building where the cost of said alteration or addition is
less than 50% of the value of the property transferred.
DEED
Includes any instrument or writing pursuant to which title or possession of any real estate situate within the corporate limits of the town which shall be quitclaimed, granted, bargained, sold, conveyed or transferred by a seller, vendor, grantor, assignor or transferor to any purchaser, buyer, vendee, grantee, assignee or transferee, except as provided in §
210-7.
DEED and LEASE
Shall not include any of the following:
C.
Any lease other than those described or defined
in the definition of "lease" above.
D.
Any conveyance between persons who were previously
husband and wife but who have since divorced, provided that such conveyance
is made after the granting of the final decree in divorce.
E.
Any conveyance between husband and wife.
F.
Any conveyance between parent and child or a
spouse of such child.
G.
Any conveyance to a trustee, nominee or straw
party for the grantor as beneficial owner.
H.
Any conveyance for the beneficial ownership
of a person other than a grantor where, if such person were the grantee,
no tax would be imposed upon the conveyance pursuant to this article.
I.
Any conveyance from a trustee, nominee or straw
party to the beneficial owner.
J.
Any conveyance between a parent corporation
and a wholly owned subsidiary corporation, provided that such conveyance
is without actual consideration.
K.
Correctional deed without actual consideration.
L.
Any conveyance to or from the United States,
the State of Delaware or any instrumentality, agency or political
subdivision of the state.
M.
Any conveyance to or from a corporation or a
partnership where the grantor or grantee owns stock of the corporation
or an interest in the partnership in the same proportion as his interest
in or ownership of the real estate or interest therein being conveyed.
N.
Any conveyance by the owner of a previously
occupied residential premises to a builder of new residential premises
when such previously occupied residential premises were taken in trade
by such builder as a part of the consideration from the purchaser
of new, previously unoccupied premises.
O.
Any conveyance to the lender holding a bonafide
mortgage, which is genuinely in default either by a sheriff conducting
a foreclosure sale or by the mortgagor in lieu of foreclosure.
P.
Any conveyance to a religious organization or
other body or person holding title to real estate for a religious
organization, if such real estate will not be used following such
transfer by the grantee or by any privy of the grantee for any commercial
purpose.
Q.
Any conveyance made pursuant to a contract executed
prior to the effective date hereof.
R.
Any conveyance made by or to an individual,
a corporation or partnership when there is no change in beneficial
interest.
S.
Any conveyance made by or to any organization
exempt from ad valorem real estate taxes.
LEASE
Includes any document or instrument in writing transferring
or purporting to transfer a title or possessory interest by a seller,
vendor, lessor, assignor or transferor to any purchaser, buyer, vendee,
lessee, assignee or transferee in or to any of the following:
A.
A condominium unit or a property or properties
subject to the Unit Property Act (25 Del. C. § 2201 et seq.)
for a determinable term of five years or more.
B.
An interest in land owned by another and/or
improvements owned by another located on land owned by another for
a determinable term of five years or more.
C.
The exercise of any right or option to renew
or extend the title possessory interest in an existing document or
instrument in writing when such renewal or extension is for a period
of five years or more.
TRANSACTION
Includes the making, executing, delivering, accepting or
presenting for recording of a deed or lease as defined herein.
VALUE
Includes in the case of a deed the amount of the actual consideration
thereof, including liens or other encumbrances thereon and ground
rents or a commensurate part of the liens or other encumbrances thereon
where such liens and encumbrances and ground rents also encumber or
are charged against other lands, tenements or hereditaments; provided
that where such documents shall set forth a small or nominal consideration,
values shall be determined from the price set forth in, or actual
consideration for, the contract of sale or lease, or, in the case
of a gift or any other document without consideration, from the actual
consideration for, the contract of sale or lease, or, in the case
of a gift or any other document without consideration, from the actual
monetary worth of the property granted, bargained, sold or otherwise
conveyed, which, in either event, shall not be less than the amount
of the assessment of such lands, tenements or hereditaments as shown
on the books of Sussex County.