DE SB99

Removes front footage as the exclusive method for calculating sewer assessments in Delaware sanitary sewer districts.

Authorizes county governments to use multiple assessment methods including water consumption, water outlets, plumbing fixtures, number of persons on the property, Equivalent Dwelling Units (EDUs), or any combination of such factors.

Requires assessment charges to be uniform throughout the sewer district area to the extent the county deems practicable and equitable.

Aligns sewer assessment calculation methods with those already used in Chapter 67 of the Delaware Code for sewer charges.

Maintains the restriction that assessments cannot be levied against properties exempt from county and municipal taxation.