SB 306 — AN ACT TO AMEND THE CHARTER OF THE CITY OF REHOBOTH BEACH.

“Domestic partner” means an individual who has a formally registered domestic partnership with another individual, as recognized by The City of Rehoboth Beach or this State.

c.

“Financial interest” means a material interest, legal share, or right in property in The City of Rehoboth Beach.

d.

“Spouse” means an individual who is legally married to another individual.

(2) To be eligible for election or appointment to serve as a member of The Commissioners a candidate must meet all of the following qualifications:

a.

The candidate is not a spouse, domestic partner, or cohabitant of a serving member of The Commissioners.

b.

The candidate does not share a financial interest with a serving member of The Commissioners.

(3) An affidavit attesting that a candidate meets the qualifications for eligibility required by paragraph (b)(2) of this Section must be filed as follows:

a.

For a candidate for election to The Commissioners, the affidavit must be filed with the nominating petition filed under Section 6 of this Charter before the candidate’s name may be printed on the ballot for the regular municipal election as provided in Section 6 of this Charter.

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For a candidate for appointment by The Commissioners to fill a vacancy on The Commissioners, the affidavit must be filed with The Commissioners before the candidate may be appointed.

(4) The form of an affidavit filed under paragraph (b)(3) of this Section must be as follows:

“Affidavit of Eligibility to Serve as a Member of The Commissioners of Rehoboth Beach STATE OF DELAWARE COUNTY OF SUSSEX I, [Full Legal Name of Candidate], being duly sworn, depose and state as follows:

1.

I am running for election to The Commissioners of Rehoboth Beach or I am being considered for appointment by The Commissioners to a fill a vacancy on The Commissioners of Rehoboth Beach.

2.

I am of legal age, and I am competent to make this Affidavit.

3.

I have read and understand the eligibility requirements for a member of The Commissioners of Rehoboth Beach, including those set forth in Section 3 of the Charter of The City of Rehoboth Beach regarding marriage, domestic partnership, cohabitation relationships, and shared financial interests, and attests that all requirements are met.

4.

I am not the spouse, domestic partner, or cohabitant of any current member of The Commissioners of Rehoboth Beach.

5.

I do not share a financial interest in any property with a current member of The Commissioners of Rehoboth Beach.

6.

I understand that a false statement in this Affidavit is punishable under the laws of Delaware.

I swear or affirm, under penalty of perjury, that the foregoing statements are true and correct to the best of my knowledge and belief.

[Signature of Candidate] [Printed Name of Candidate] [Date] SUBSCRIBED AND SWORN OR AFFIRMED before me this [Day] day of [Month], [Year], by [Printed Name of Candidate], who is known to me to be the identical individual described herein and who executed the same freely and voluntarily.

[Signature of Notary Public] [Printed Name of Notary Public] My Commission Expires:

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05/06/2026 02:09 PM 81 (SEAL)” (c) If a member of The Commissioners fails to retain the qualifications as aforesaid required by this Section during the term of office, that Commissioner or Mayor shall member ipso facto vacate vacates office.

The Commissioners shall be are judges of the qualifications of their The Commissioners’ members.

Elective Offices Section 5 Section 5.

a.

(a)(1) The six 6 offices of Commissioners of Rehoboth Beach and the office of Commissioner of Rehoboth Beach with the title of Mayor of the The City of Rehoboth Beach, Beach, known as the Mayor, with duties hereinafter to be prescribed, shall be prescribed by this Charter, are elective.

All other offices shall be appointive and the person or persons filling such appointive offices shall be are appointed by the The Commissioners of Rehoboth Beach in the manner hereinafter to be prescribed.

Six offices of Commissioner of Rehoboth Beach shall be for prescribed by this Charter.

(2) The Commissioners, including the Mayor, each serve a three year 3-year term.

The office of Commissioner of Rehoboth Beach with the title of Mayor of the City of Rehoboth Beach shall be for a three year term and in every event that a person shall be (3) Whenever an individual is nominated to this office, for Mayor, the ballots shall not only must specify that the individual seeks the Office of Commissioner of Rehoboth Beach, but also that the individual seeks that office with the title office of Mayor of the City of Rehoboth Beach, with duties hereinafter to be prescribed.

with duties prescribed by this Charter.

b.

(b) The qualifications for the office of Commissioner of Rehoboth Beach as well as Commissioner, including the office of Commissioner of Rehoboth Beach having the title of Mayor of the City of Rehoboth Beach shall be Mayor, are as set forth in Section 3 of this Charter.

c.

In the case of (c) Notwithstanding paragraph (a)(1) of this Section, whenever a vacancy is created in any office of Commissioner of Rehoboth Beach, or in the office of Commissioner of Rehoboth Beach having the title of Mayor of the City of Rehoboth Beach, either a member of The Commissioners by death, resignation, loss of residence in the The City of Rehoboth Beach, or other disqualifying event, or otherwise, The Commissioners of Rehoboth Beach shall fill such the vacancy for the residue remainder of the whole unexpired term.

term.

d.

(d) Aside from loss of residence, as in those instances specified in Section 3 of this Charter, if any an elected officer be is found guilty of any felony, the elected officer shall is forthwith be disqualified to act as such officer and the elected officer shall, officer, ipso facto, vacate vacates the elective office, which office shall be office.

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05/06/2026 02:09 PM under this subsection is filled by the The Commissioners of Rehoboth Beach as in the case of other vacancies.

as provided by subsection (c) of this Section.

e.

The Mayor shall receive a salary of One Thousand Dollars ($1,000.00) per annum.

The Secretary of the Commissioners of Rehoboth Beach shall receive a salary of Seven Hundred Fifty Dollars ($750.00) per annum.

Each of the other members of the Commissioners of Rehoboth Beach shall receive a salary of Six Hundred Dollars ($600.00) per annum;

PROVIDED, HOWEVER, that no salary shall be paid until September 1, 1971.

Each non-resident Commissioner shall receive an allowance for every mile necessarily driven from the Commissioner’s permanent home to Rehoboth Beach in order to attend any meeting of the Commissioners of Rehoboth Beach or the meeting of any committee of which the non- resident Commissioner is a member;

provided however, that no such allowance shall be paid for any meeting attended prior to September 1, 1974, said amount per mile to be the same as the standard mileage rate set annually by the Internal Revenue Service.

(e) The Commissioners shall fix the annual salary for the members of The Commissioners ordinance.

An ordinance to increase a salary may not take effect before the later of the following:

(1) The starting date for the terms of The Commissioners elected at the next regular election.

(2) Six months after adoption of the ordinance.

Manner Of Holding Elections Section 7 Section 7.

(d)(1) At such annual election, the Annual Municipal Election, every natural person who shall have attained the age of Eighteen (18) is 18 years old or older and who shall be freeholder, as defined in this Chapter, is registered on the "Books of Registered Voters" of The City of Rehoboth Beach as set forth in this subsection has 1 vote if the person meets at least 1 of the following qualifications:

a.

The person is a freeholder in The City of Rehoboth Beach for a period of thirty (30) at least 30 days immediately preceding the date of such the Annual Municipal Election or who shall be a leaseholder, as defined in this Chapter, a leaseholder in The City of Rehoboth Beach for a period of Six (6) at least 6 months immediately preceding the date of such the Annual Municipal Election, whether or not such the person is a resident of the this State of Delaware or of The City of Rehoboth Beach shall have One (1) vote, provided such person is registered on the "Books of Registered Voters" of The City of Rehoboth Beach as set forth herein.

In addition, every natural person who shall have obtained the age of Eighteen (18) years on the date of the Annual Municipal Election who shall be Beach.

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The person is a bona fide resident of the this State of Delaware and The City of Rehoboth Beach on the date of the Annual Municipal Election shall be entitled to one (1) vote provided such person shall be registered on the "Books of Registered Voters" of The City of Rehoboth Beach as set forth herein.

Election.

(2) The Commissioners of Rehoboth Beach shall provide Two (2) registers to be 2 registers, known as the "Books of Registered Voters" Voters”, which are to be kept at the office of the City Manager.

The Books of Registered Voters shall must contain the names of the registered voters arranged in alphabetical order and all of the following information for each registrant:

The names of the voters arranged in alphabetical order, registered voter:

a.

The registered voter’s permanent address of the voter, the address, b.

The registered voter’s local address of the voter, the address, c.

The registered voter’s birth date of the voter, the date.

d.

The date the registrant registered voter became a resident of the State of Delaware, the this State.

e.

The date the registrant registered voter became a resident of the The City of Rehoboth Beach, the Beach.

f.

The date the registrant registered voter became a freeholder of the in The City of Rehoboth Beach and other Beach.

g.

Other pertinent information.

No (3) A natural person shall may not be registered upon the Books of Registered Voters unless such the person will have acquired acquire the qualifications to vote in the Annual Municipal Election for the year in which such the person registers.

(4)a.

A person shall only be is required to register One (1) time;

provided however, that only 1 time.

But if a registered voter fails to vote in Two (2) 2 consecutive Annual Municipal Elections in which there is a contest, the City The City of Rehoboth Beach shall send a voter verification request by forwardable first-class mail to the voter at the voter’s last known address, provided all similarly situated voters are also sent such a voter verification request at the same time, asking the voter to sign a return card and:

(1) authorize and do 1 of the following:

1.

Authorize cancellation of their the voter’s Rehoboth Beach voter registration because they are no longer eligible to vote as a resident, Freeholder, or Leaseholder freeholder, or leaseholder in Annual Municipal Elections, or (2) confirm Elections.

2.

Confirm that the voter continues to be eligible to vote in Annual Municipal Elections.

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Upon receipt of the returned notice and in accordance with the response, shall:

(1) cancel The City of Rehoboth Beach shall do 1 of the following:

1.

Cancel the person’s registration, or (2) update voter’s registration.

2.

Update the person’s voter’s voter registration record with any new information and certify the person remains eligible to vote.

c.

Sixty days following a voter verification mailing, the The City of Rehoboth Beach shall place all persons who did not reply to the voter verification request into “inactive status.” A person shall be is returned to active status if the person subsequently returns the return card indicating confirming the person continues to be eligible to vote in Annual Municipal Elections, or if the person votes in an Annual Municipal election Election while in “inactive status.” The City of Rehoboth Beach shall remove from the Books of Registered Voters any person who remains in “inactive status” for two 2 consecutive Annual Municipal Elections in which there is a contest.

(5) The Books of Registered Voters shall must be maintained at the office of the City Manager and shall be is conclusive evidence of the right of any person to vote at the Annual Municipal Election.

A person may register at the Office office of the City Manager on any day during the regular business hours until the close of business thirty (30) 30 days prior to the Annual Municipal Election.

(e) As used in this Chapter Charter:

(1) "Freeholder" means a any of the following:

a.

A natural person who holds title of record to a fee simple estate or life estate in and to an undivided interest in real property in the The City or of Rehoboth Beach.

b.

A natural person who holds title of record to real property in the The City of Rehoboth Beach as a tenant by the entirety or entirety.

c.

A natural person who is both grantor/settler and trustee and grantor or settlor of a valid revocable trust to which real property located within the The City of Rehoboth Beach has been conveyed, provided that a copy of the trust document identifying a grantor/settler and trustee and grantor or settlor is on file with the City.

The City of Rehoboth Beach.

"Real Property" includes condominiums created under the Delaware Unit Property Act or the Delaware Uniform Common Interest Ownership Act.

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05/06/2026 02:09 PM (2) "Lease" means a valid lease to real property in the The City of Rehoboth Beach for a term of at least ten (10) 10 years which lease that is recorded in the Office of the Recorder of Deeds in and for Sussex County and upon which that real property is erected an improvement having an assessed valuation of at least one thousand dollars ($1,000.00) $1,000 as shown by the records of the City of Rehoboth Beach.

As used in this Chapter (3) "Leaseholder" means a natural person holding title to an undivided interest in a lease or who holds title to a lease as a tenant by the entirety.

(4) "Real property" includes condominiums created under the Delaware Unit Property Act or the Delaware Uniform Common Interest Ownership Act.

(f) As used herein "resident" shall mean a natural person residing and domiciled in the City of Rehoboth Beach for a period of at least thirty (30) days immediately preceding the date of the election.

As used herein “domicile” shall mean herein:

(1) “Domicile” means the place where a person has their true, fixed, permanent home, and principal establishment, and to which, whenever the person is absent, the person has the intention of returning.

(2) “Resident” means a natural person residing and domiciled in The City of Rehoboth Beach for a period of at least 30 days immediately preceding the date of the election.

(g) These provisions shall be construed in accordance with the principle of "one person, one vote" for each elective office.

ANNUAL ORGANIZATION MEETING OF COMMISSIONERS Section 8-a.

Annual Organization Meeting of The Commissioners Section 8.

a.

The (a)(1) At the first regular meeting following the Annual Municipal Election, known as the annual meeting, The Commissioners of Rehoboth Beach, at the first regular meeting in September following the annual election, shall meet for the purpose of organization to organize at the usual place for holding meetings of The Commissioners of Rehoboth Beach.

Commissioners.

The newly elected officers members of The Commissioners shall assume the duties of their respective offices, being first duly sworn or affirmed to perform their duties with fidelity, which fidelity.

The oath or affirmation shall must be taken before a Notary Public, a Justice of the Peace Peace, or by a holding-over member of The Commissioners.

The newly elected Commissioner with the title of Mayor of The City of Rehoboth Beach shall assume the chair of the office of Mayor of The City of Rehoboth Beach.

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05/06/2026 02:09 PM (2) At the annual meeting, The Commissioners shall likewise select a appoint all of the following:

a.

A Commissioner to serve as Secretary from their own number to serve until the first regular meeting after the next succeeding election.

They shall also choose an until the next annual meeting.

b.

An Assistant Secretary to serve as aforesaid, Secretary, who may or may not be from among their own number and such other be a Commissioner, to serve until the next annual meeting.

c.

Other officers and employees as may be determined to be necessary.

c.

The Commissioners shall by ordinance fix the salaries and compensation of the employees, officers and agents of the City, and the time and manner of his or her, or their payment;

Provided, that the salary or compensation of any such employee, officer or agent shall not be increased, during the term of said office should said appointment thereto be for a designated term.

No officer, employee or agent of the City shall in any form have, take, or receive from the City any compensation, in any form, in addition to the salary or compensation fixed by The Commissioners.

d.

(b) The Commissioners shall cause to be kept a full and complete record of all officers appointed, appointed and employees and agents hired by the City, containing the names of such officers, employees and agents, the dates The City of Rehoboth Beach.

The record must include all of the following information about each officer, employee, or agent:

(1) Name.

(2) Date of their employment, the salary appointment or employment.

(3) Salary and compensation to be by them received and the date compensation.

(4) Date of the termination of their services.

In the event that they shall hold services.

(5) If their office is for an indefinite term, the record shall so state.

term.

Duties And Powers Of The Mayor Section 13 Section 13.

a.

The Mayor of the City of Rehoboth Beach shall be sworn or affirmed to perform the duties of his office with fidelity.

b.

He shall be (a)(1) The Mayor is the chief executive of the City.

He The City of Rehoboth Beach.

The Mayor shall preside do all of the following:

a.

Preside at meetings of The Commissioners.

He shall receive b.

Receive all communications and complaints and present the same to The Commissioners.

He shall sign c.

Sign all deeds necessary and contracts made by The Commissioners and shall countersign Commissioners.

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Countersign all checks and warrants authorized by The Commissioners and drawn on the Treasurer for the payment of money.

He shall be (2) The Mayor is a member, ex-officio, of all committees, and shall perform such other duties as may be prescribed by ordinance, or by the by-laws bylaws adopted by the said The Commissioners, and shall have all and every power conferred, and perform the duties imposed upon him the Mayor by this Charter or the ordinances of the City.

The City of Rehoboth Beach.

c.

(b) In the performance of his duties as Mayor of the City of Rehoboth Beach, he shall be Mayor, the Mayor is known and designated as the Mayor of the The City of Rehoboth Beach and in Beach.

Whenever executing any a deed, lease, contract, warrant on the Treasurer, or other papers and instruments in writing necessary for him, as such the Mayor of the City of Rehoboth Beach, to sign, he the Mayor shall sign and execute the same as Mayor of the The City of Rehoboth Beach.

d.

As a Commissioner of Rehoboth Beach and as Mayor of the City of Rehoboth Beach, he shall have (c) The Mayor has the same right as other Commissioners to vote on all matters and may at any time matters.

The Mayor may appoint another Commissioner to preside at meetings of the Commissioners if he desired the Mayor wants to make a motion, move the adoption of a resolution, second either, a motion, or debate any question from the floor and may thereafter afterwards immediately resume his the Mayor’s duties as presiding officer.

e.

In addition to his powers and duties as Mayor of the City of Rehoboth Beach, he shall, as Mayor of the City of Rehoboth Beach, have all powers of a Justice of the Peace within said City and shall have jurisdiction and cognizance on all breaches of the peace and other offenses committed within the limits of the City as far as arrest and hold to bail and fine and imprisonment offenders.

He shall have jurisdiction and cognizance of all fines and penalties prescribed by this Charter, ordinances enacted hereunder, or any law of the State of Delaware;

of all neglects, omissions or defaults of any member of the Police Force or other Town Officer, agent or employee;

provided, that he shall impose no fine and penalty in excess of that fixed by the ordinance;

which, in any event, shall not exceed a fine of $500.00, or such sum as may hereafter be made the maximum fine under the State Motor Vehicle Code, and shall not commit to prison for a longer term than thirty days;

provided, however, that in motor vehicle violations the fines and penalties imposed under the ordinances of the City of Rehoboth Beach shall be the same as those provided by the Laws of Delaware for the same offense.

The jails of Sussex County may be used for imprisonment under the provisions of this Charter;

provided, that The Commissioners shall pay for the board of persons committed for breaches of ordinances, which are not breaches of the General Law.

f.

As Mayor of the City of Rehoboth Beach, he shall also have jurisdiction in suits of civil nature for the collection of taxes and assessments, recovery of amounts due and payable for the construction of sidewalks, curbs or pavements, DLS :

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05/06/2026 02:09 PM expenses of abatement of nuisances, and all other matters which may arise in the proper government and control of the City under the provisions of this Charter.

Within his jurisdiction, he shall have all the powers and authority and shall be subject to all the limitations of a Justice of the Peace of Sussex County, except as herein otherwise provided;

and his fee shall be the same as those of a Justice of the Peace for like services.

For any service or duty in which no fee is provided by law, such fee shall be established by ordinance.

g.

Upon the expiration of this term of office or upon resignation or removal from office, he shall forthwith turn over all records, books, papers, documents and other things belonging to or appertaining to his office of Mayor of the City of Rehoboth Beach.

He shall also pay over to the Treasurer all monies in his hands belonging to the City.

Upon neglect of failure to make such delivery or payment for the space of five (5) days, he shall be deemed guilty of a misdemeanor and, upon conviction in the Court of General Sessions of the State of Delaware, shall be fined not more than $500.00, or imprisoned for not more than one year, or shall suffer both fine and imprisonment at the discretion of the Court.

h.

As Mayor of the City of Rehoboth Beach, he shall, at every regular monthly meeting of The Commissioners, report in writing all fines imposed by him and all fines and penalties and other money received by him for the preceding month belonging to the City.

He shall pay all such monies to the Treasurer within ten (10) days after making report thereof to The Commissioner and failure to make report thereof to The Commissioners, or for failure to make payment to the Treasurer for the space of ten (10) days, he shall be deemed guilty of a misdemeanor and shall be punished upon conviction as hereinbefore provided.

i.

As Mayor of the City of Rehoboth Beach, he shall keep a docket in which all his official acts shall be entered which shall be open to public inspection and examination at all times.

(d) The Mayor may solemnize marriages in The City of Rehoboth Beach.

Auditors Auditor of Accounts Section 18 Section 18.

a.

Three auditors of accounts, who may or may not be residents, but who shall be substantial free holders of The City, shall be appointed by (a)(1) The Commissioners at each annual meeting hereinbefore provided to serve for the term of one year or shall appoint a qualified individual or firm to serve as an independent Auditor of Accounts, also known as the Auditor.

(2) The Auditor serves for a term of 5 years, but the Auditor may continue to serve after the term expires until their successors shall have been a successor is duly appointed and qualified.

An individual or firm who has served as Auditor for 5 years may not be appointed as Auditor again until the expiration of an interim period of at least 5 years since the individual or firm last served.

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It (b) The Auditor shall be their duty to audit the accounts of The City of Rehoboth Beach and all of its officers whose duty involves the collection, custody custody, and or payment of monies moneys to The City.

They City of Rehoboth Beach.

The Auditor shall audit the books of the Mayor of The City of Rehoboth Beach, and the records of all fines, penalties penalties, and costs imposed or collected by him the Mayor pursuant by to any judgment, order, or decree made.

The auditors on or before the fifteenth day of September, annually, next following their appointment, (c) Annually on or before September 15, the Auditor shall make and deliver a detailed report of every and all accounts, records, and books by them examined and audited, which audited by the Auditor.

The report under their hands and seals shall the Auditor’s hand and seal must be printed in a newspaper published in on The City in the issue immediately succeeding their of Rehoboth Beach website after the Auditor delivers the annual report.

The auditors, in the performance of their duties, shall have (d) In the performance of the Auditor’s duties, the Auditor has access to all records and accounts of the offices of The Commissioners and they are authorized and empowered to Commissioners.

The Auditor may employ such clerks and accountants as in their judgment may be necessary in the proper performance of their duties to properly perform the Auditor’s duties, at such a compensation as may be determined by The Commissioners.

Tax Assessor Section 22.

a.

(a) The Commissioners of Rehoboth Beach shall appoint a qualified person individual or firm to serve as the Tax Assessor.

Such person The individual or firm shall serve until a new person individual or firm has been duly appointed by the The Commissioners.

b.

No person (b) An individual or firm shall may not be appointed as the Tax Assessor of the City of Rehoboth Beach who if the individual or firm is not fully qualified under the regulations and Code of the laws of this State of Delaware to perform real estate tax assessments.

c.

It shall be the (c) If The Commissioners do not choose to use the county assessments under Section 23 of this Charter, the Tax Assessor’s duty to Assessor shall make a fair and impartial assessment of property subject to taxation situated within the City and to The City of Rehoboth Beach.

The Tax Assessor shall perform such other related duties in reference thereto as shall be prescribed, from time to time, by The Commissioners of Rehoboth Beach.

Commissioners.

Assessment Of Taxes Section 23 Section 23.

a.

The (a)(1) In compliance with Chapter 11 of Title 22 of the Delaware Code, The Commissioners may choose to use the county assessments for real estate located within The City of Rehoboth Beach for municipal tax purposes.

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05/06/2026 02:09 PM (2) Subject to Chapter 11 of Title 22 of the Delaware Code, if The Commissioners choose to use county assessments as provided in paragraph (a)(1) of this Section, a copy of the county assessments for the properties located in The City of Rehoboth Beach must be received under § 1103 of Title 22 of the Delaware Code by the first Monday of March.

(3) Appeals of county assessments adopted under this subsection must be made as provided in Chapter 11 of Title 22 of the Delaware Code.

(b)(1) If The Commissioners do not choose to use the county assessments, the Tax Assessor shall, shall make, prior to the first Monday in March, make a just, true true, and impartial annual valuation or assessment of all real estate and of all improvements having a valuation of at least One Thousand Dollars ($1,000.00) of the following located within The City of Rehoboth Beach:

a.

Real estate.

b.

Improvements located on land which that has been leased under a valid lease lease, recorded in the Sussex County Office of the Recorder of Deeds, for a term of at least ten (10) years and which lease has been recorded in the Office of the Recorder of Deeds, in and for Sussex County, located within The City of Rehoboth Beach.

10 years.

(2) In making such the assessment, the rules and exemptions now applicable by law to the for making of the County Assessment of persons and properties shall be county assessments are applicable insofar as to the extent the rules and exemptions are consistent with the provisions of this Charter.

(3) All real estate and all improvements located on land under a valid lease, as aforesaid, shall lease must be described with sufficient particularity to be identified.

(4)a.

Real estate shall must be assessed to the owner or owners if he or they be are known.

If the owner or owners of real estate cannot be found or ascertained, the real estate may be assessed to “Owner Unknown”.

b.

All improvements located on land under a valid lease, as aforesaid, shall lease must be assessed to the leaseholder.

If the owner or owners of real estate cannot be found or ascertained, it may be assessed to “Owner Unknown”.

c.

A mistake in the name of the owner or owners, or a wrong name, or an assessment to “Owner Unknown,” shall does not affect the validity of the assessment of any municipal tax or assessment based thereon;

provided, if the assessment shall specify specifies the last record owner or owners thereof of the real estate as the same shall owner or owners appear from the records in the Sussex County Office of the Recorder of Deeds of Sussex County at Georgetown, Delaware.

Deeds.

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05/06/2026 02:09 PM (5) Beginning in 2030, all property assessed under this subsection must be reassessed at its fair market value.

After the 2030 reassessment, all property assessed under this subsection must be reassessed at least once every 5 years.

Each 5-year period begins on the date the assessments are finalized under paragraph (g)(1) of this Section.

b.

(c) The Tax Assessor shall in a timely manner send by first-class mail a written notice to any property owner whose assessment is changed indicating the new valuation placed thereon.

valuation.

c.

The Tax Assessor, after (d)(1) After making such the annual assessment, shall, assessment under subsection (b) of this Section, the Tax Assessor shall deliver, on the first Monday of May, aforesaid, deliver March, to The Commissioners of Rehoboth Beach a list containing the names of all persons assessed and the amount of the assessment against each.

They At the same time, the Tax Assessor shall also deliver at such time as many copies of said the list as The Commissioners shall direct.

d.

(2) The annual assessment list shall must be arranged so that the assessment of land, land;

the improvements thereon, thereon;

and any improvements located on lands under lease lease, as defined herein in paragraph (b)(1)b.

of this Section, appear in separate columns or spaces.

All assessments of value made by the Tax Assessor shall must be made accordingly.

e.

Any (e) If the Tax Assessor is an individual, The Commissioners shall assess any real property owned in whole or in part by a the Tax Assessor or a member of a the Tax Assessor’s immediate family, if an individual, shall be assessed by the Commissioners of Rehoboth Beach.

Any family.

If the Tax Assessor is a firm, The Commissioners shall assess any real property owned in whole or in part by an owner or employee of the Tax Assessor or a member of their immediate family, if a firm, shall be assessed by the Commissioners of Rehoboth Beach.

family.

f.

(f)(1) Immediately upon receiving the annual assessment list from the Tax Assessor, the The Commissioners of Rehoboth Beach shall cause a full and complete alphabetically arranged copy of the same, containing the amount assessed to each taxable annual assessment list to be posted in City Hall in the City of Rehoboth Beach, and there it shall remain for a period of at least ten 10 days for the information of and examination by all concerned.

Appended thereto (2) Notices must be attached to the annual assessment list and also posted in five 5 or more public places in said City shall be posted notices advising The City of Rehoboth Beach.

The notices must advise all concerned that any that, if a property owner or leaseholder who desires wants to appeal their assessment shall assessment, the property owner or leaseholder must file an appeal, in writing, with the City Manager of the City of Rehoboth Beach stating the reason or reasons therefor not for the appeal no later than a certain day mentioned therein which the date specified in the notices.

The date shall may not be earlier than ten 10 days after the date of posting the true and correct copy of the annual assessment list.

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(g)(1) At the first regular meeting of the The Commissioners of the City of Rehoboth Beach following the expiration of the time set deadline for filing an appeal, the The Commissioners of Rehoboth Beach will shall fix a time and date when the The Commissioners of Rehoboth Beach will sit as a Board of Appeals to hear appeals timely filed in writing taken from the said annual assessment as determined by the Tax Assessor.

Any person taking an appeal before the Commissioners of the City of Rehoboth Beach sitting as a Board of Appeals may appear in person or may be represented by any third party who has written authorization to so appear.

The decision of the Commissioners of Rehoboth Beach sitting as a Board of Appeals shall be is final and conclusive unless an appeal is taken to the Superior Court of the State of Delaware, in and for Sussex County, within ten 10 days from the date of the said hearing, and the hearing.

The Commissioners of Rehoboth Beach shall revise and complete said the assessment at this sitting.

h.

No (2) A Commissioner shall may not sit as a member of the Board of Appeals upon his The Commissioner’s own appeal, but the appeal.

A Commissioner’s appeal by any Commissioner of the City of Rehoboth Beach shall must be heard and determined by the other members of the Board of Appeals in the same manner as hereinbefore provided.

i.

(3) The Tax Assessor shall must be present on the day fixed for hearing appeals and shall furnish give to the The Commissioners such any information and answer such any questions as the Commissioners may require in respect relating to any assessment from which an appeal has been taken.

an appealed assessment, as The Commissioners may require.

The Commissioners shall have authority to may enforce the attendance of the Tax Assessor by appropriate process.

Supplemental Assessment Section 23A.

a.

In (a) Subject to Section 23(a) of this Charter, in addition to the annual assessment provided for herein, assessment, the City Manager may, at the City Manager’s option, may direct the Tax Assessor to prepare a quarterly supplemental list for the purpose of adding property not included on the last assessment or increasing the assessed value of property which was included on the last assessment.

The supplemental list may be used to correct errors on the prior assessment rolls and to remove or modify any exemption from taxation applicable to property in the City.

The City of Rehoboth Beach.

b.

Such (b) The supplemental list shall be is prepared quarterly in each tax year.

The first such supplemental list shall must be certified on July 1 of each year;

the second on October 1 of each year;

the third on January 1 of each year;

and the fourth on April 1 of each year.

quarterly based on the fiscal year.

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(c)(1) On the date of certification of a supplemental list, the property owners listed thereon shall be on that supplemental list are liable to pay taxes equal to the assessed value of the property multiplied by the tax rates for the then current tax year that are applicable to the property, reduced by as follows:

a.

By 25% where the for property is listed on the second supplemental assessment roll;

by roll.

b.

By 50% where the for property is listed on the third supplemental assessment roll;

and by roll.

c.

By 75% where the for property is listed on the fourth supplemental assessment roll;

and the roll.

(2) The amount of such tax shall be and remain imposed under this Section is a lien on such the assessed property from the time of its certification.

In the collection of said taxes, (3) There is no penalty imposed for taxes collected before the first day of the second month after certification, there shall be no penalty.

On all taxes paid after the first day of the second month after certification, certification.

All taxes unpaid on or after the first day of the second month after certification are delinquent and a penalty at the rate of one and one-half percent (1½%) shall be 1 ½% is added until the same shall have been tax and any penalty imposed is paid.

All taxes unpaid after the first day of the second month after certification shall be considered delinquent.

In effecting collection of any For delinquent tax, the taxes, The Commissioners of the City of Rehoboth Beach may impose a collection charge not to exceed eighteen percent (18%) of up to 18% of the amount of the tax and any penalty imposed thereon.

imposed.

d.

Appeals shall (d)(1) If The Commissioners choose to use the county supplementary assessments, appeals must be made as provided in Chapter 11 of Title 22 of the Delaware Code.

(2) If the Tax Assessor prepares the supplement list, appeals must be made to the Board of Appeals as provided in Sections Section 23(f) through (i).

In no case shall the and Section 23(g) of this Charter.

(e) The supplemental assessment procedure may not be employed used to impose taxes retroactively.

Levy Of Annual Taxes Section 24 a.

(a) At the a regular meeting in June, March, after having revised and completed the assessment, The Commissioners shall determine, to their best judgment and knowledge, the total amount necessary to be raised by The City of Rehoboth Beach needs to raise to meet all fixed and anticipated expenses and obligations of The City, City of Rehoboth Beach, including reasonable and appropriate reserve, reserve for the then current fiscal year year, as set forth in the City Budget for such year that fiscal year, plus a reasonable amount to cover unanticipated expenses and emergencies.

b.

(b)(1) The Commissioners shall then proceed to determine, in their sole discretion, from which sources of the authorized revenues of the The City of Rehoboth Beach the amount so determined by them shall be under subsection (a) of DLS :

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05/06/2026 02:09 PM this Section is raised and, within the limits prescribed by this Charter with respect to any such each source, the amount to be raised from each such source.

The Commissioners shall then proceed to determine, assess, fix and/or levy:

fix, and levy 1 or more of the following:

1.

the a.

The rate of tax on real estate all of the following:

1.

Real estate, including improvements thereon thereon, per One Hundred ($100.00) $100 of assessed value and the rate of tax on improvements value.

2.

Improvements per One Hundred ($100.00) $100 of assessed value located on land under a lease for a period of at least ten (10) 10 years which said lease has been recorded in the Sussex County Office of the Recorder of Deeds, in and for Sussex County;

and/or Deeds.

2.

the b.

The rate of tax upon all poles, constructions, erections, wires wires, and appliances more particularly mentioned, or intended so to be in sub-Section 29(a)(32) levied under Section 29(29) of this Charter, as amended;

and/or Charter.

3.

the c.

The several license fees to be charged for carrying on or conducting of the several businesses, professions professions, or occupations more particularly mentioned, or intended so to be, in sub-Section 29(a)(33) under Section 29(30) of this Charter, as amended;

and/or Charter.

4.

the d.

The several rates to be charged for furnishing water service, sewer service, electric service, gas service, garbage and refuse collection;

and/or collection.

5.

the e.

The fees or rates to be charged in respect of connection to any other authorized source of revenue sufficient that are sufficient, in their The Commissioners’ best judgment and estimation estimation, to realize the amount to be raised from each such authorized revenue source determined by them The Commissioners to be used, used as aforesaid:

Provided, however, that sources 3, 4 and 5 aforementioned, allowed under this subsection.

(2) The authorized revenue sources listed under paragraphs (b)(1)c.

through (b)(1)e.

of this Section may be determined, fixed, assessed, levied levied, and/or altered or changed upon other than a fiscal year basis and at any other regular or special meeting of The Commissioners as they The Commissioners in their own proper discretion shall determine.

(3) Whenever there is a total reassessment of taxable properties located in The City of Rehoboth Beach, all of the following must be done as provided in § 1105 of Title 22 of the Delaware Code:

a.

The rolled-back rate must be computed.

b.

The difference between the rolled-back rate and the tax rate determined under paragraph (b)(1)a.

of this Section must be advertised.

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(c) Immediately after their the regular meeting in June March of each and every year, The Commissioners shall make, or cause to be made, a full, true true, and correct annual tax list showing the amount of tax levied against each taxable thereon from sources 1 and 2 abovementioned.

under paragraphs (b)(1)a.

and (b)(1)b.

of this Section.

This list shall be is known as the annual tax list of the The City of Rehoboth Beach.

In addition to the information contained in the assessment list, it shall likewise the annual tax list must contain information as to the rate of tax upon real estate per $100 of assessed value thereof.

value.

d.

(d) The Commissioners shall cause to be delivered to the City Manager a duplicate of said the annual tax list, and the City Manager shall immediately proceed to collect the same annual taxes as hereinafter provided.

provided in Section 25 of this Charter.

e.

(e) Nothing contained in this Charter shall may be construed to effect or impair in any way the validity of any tax, fee, assessment assessment, or other charge lawfully levied, assessed, or due the The City of Rehoboth Beach under existing laws in reference relating to said The City of Rehoboth Beach and the same are hereby declared to be valid, binding binding, and vested in the The City of Rehoboth Beach created hereby.

Beach.

Town City Budget Section 28 Section 28.

a (a) The fiscal year of the The City of Rehoboth Beach shall be is established from time to time by resolution adopted by the Commissioners of Rehoboth Beach.

The Commissioners.

b.

Annually each year and not later than May 1st, (b) Annually, the City Manager shall prepare a rough draft of a City Budget.

From this rough draft, the The Commissioners of Rehoboth Beach shall, not later than the regular meeting held in May of each year, shall prepare the City Budget, Budget containing the financial plan for conducting the affairs of The City of Rehoboth Beach for the ensuing following fiscal year.

c.

(c) The City Budget shall must contain all of the following information:

(1) A detailed estimate showing the expense of conducting each department and office of the The City of Rehoboth Beach for the ensuing following fiscal year.

(2) The value of supplies and materials on hand, together with the nature and kind of machinery or other implements and the condition thereof.

(3) The amount of the debt of the City, The City of Rehoboth Beach together with a schedule of maturities of bond issues.

(4) An itemized statement of all other estimated expenses to be incurred in the affairs of the City.

The City of Rehoboth Beach.

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05/06/2026 02:09 PM (5) A statement of the amount required for interest on the bonded debt, the amount necessary to pay any Bond bond maturing during the year year, and the amount required for the "Sinking Fund" or "Sinking Funds".

(6) An estimate of the amount of money to be received from taxes, assessments, scrap assessments assessments, and all other anticipated income of the The City of Rehoboth Beach from any source or sources whatsoever.

source.

d.

(d) To the extent possible, The Commissioners shall, so far as possible, shall adhere to the City Budget so adopted in the making of appropriations.

(e)(1) In the City Budget, The Commissioners shall fix the salaries and compensation of The City of Rehoboth Beach’s employees, officers, and agents and the time and manner of payment.

If the employee, officer, or agent is appointed for a designated term, the salary or compensation of the employee, officer, or agent may not be increased during the term.

(2) An officer, employee, or agent of The City of Rehoboth Beach may not have, take, or receive any compensation from The City of Rehoboth Beach in addition to the salary or compensation fixed by The Commissioners.

Enumeration Of Powers Section 29 Section 29.

a.

Not by way of limitation upon the power vested in the The Commissioners to exercise all powers delegated by this Charter to the municipal corporation of the Commissioners The City of Rehoboth Beach except as may expressly appear herein in this Charter to the contrary, but, rather, but by way of enumeration and for purposes of clarity, the The Commissioners are vested by this Charter with all of the following powers, to be exercised by said the The Commissioners in the interest of good government and the safety, health health, and welfare of the City, The City of Rehoboth Beach and its inhabitants and affairs:

1.

(1) To prevent vice, drunkenness and immorality.

2.

(2) To provide for and preserve the health, peace, safety, cleanliness, ornament ornament, and good order of the The City of Rehoboth Beach and its inhabitants.

3.

(3) To prohibit all gaming and fraudulent devices.

4.

(4) To prohibit, restrain, license license, or regulate all public sports, exhibitions, shows, parades, productions, circuses circuses, or other public performances, amusements, and games.

5.

(5) To ascertain, locate, lay out, establish, open, change, alter, widen, abandon, regulate the use and enjoyment of, prevent or remove any obstruction of, level, grade, flag, dress, macadamize, pave, gravel, shell, improve, DLS :

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