Terms Used In Delaware Code > Title 22 > Chapter 9 - Municipal User Tax

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Committee: means the Cabinet Committee on State Planning Issues established pursuant to § 9101 of Title 29. See Delaware Code Title 22 Sec. 1902
• district: means an area within a municipality or unincorporated area designated as a Downtown Development District in accordance with the provisions of this chapter. See Delaware Code Title 22 Sec. 1902
• District plan: means the strategic plan or other detailed description of the overall strategy for the development of a proposed district submitted by the municipality or unincorporated area as part of its application for district designation. See Delaware Code Title 22 Sec. 1902
• Downtown: means that portion of a city, town, or unincorporated area that traditionally comprises its downtown or central business district, as determined by such city, town, or unincorporated area in accordance with guidelines promulgated by the Office. See Delaware Code Title 22 Sec. 1902
• DSHA: means the Delaware State Housing Authority. See Delaware Code Title 22 Sec. 1902
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Municipality: means any incorporated town or city of this State. See Delaware Code Title 22 Sec. 1902
• Office: means the Office of State Planning Coordination. See Delaware Code Title 22 Sec. 1902
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.