DE HB184

Amends Title 9 of the Delaware Code to establish separate budgeting requirements for Kent County local service functions performed outside municipality limits.

Defines "local service functions" including planning, zoning, police, fire, ambulance, public works, water systems, libraries, and other municipal services.

Prohibits Kent County from imposing ad valorem taxes on real property within municipalities that independently provide and fund local service functions themselves.

Requires Kent County to segregate expenditures into a "Local Service Function Budget" (for unincorporated areas) and a "General Operating Budget" (funded county-wide).

Allows transfer of local service functions between Kent County and municipalities only through concurrent ordinances from both governing bodies, with explicit details on employees, property, financing, and implementation.