REVISED CCW PACKET MM

CITY OF DOVER, DELAWARE COUNCIL COMMITTEE OF THE WHOLE MEETING Tuesday, June 15, 2021 at 6:00 PM Virtual via WebEx AGENDA REVISED TO INCLUDE ITEM #4 - POLICE DEPARTMENT EXECUTIVE COMPENSATION AND ITEM #5 - REVIEW OF FISCAL YEAR 2021/2022 ANNUAL BUDGET Public comments are welcomed on any item and will be permitted at the appropriate time. When possible, please notify the City Clerk (736-7008 or email at cityclerk@dover.de.us) should you wish to be recognized. VIRTUAL MEETING NOTICE This meeting will be held electronically. Public participation information is as follows: Dial: 1-408-418-9388 Link: https://rb.gy/cqtknn Event number: 173 778 7129 Event password: DOVER (if needed) If you are new to WebEx, get the app now at https://www.webex.com/ to be ready when the meeting starts. CALL COUNCIL COMMITTEE OF THE WHOLE MEETING TO ORDER LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE ADOPTION OF THE AGENDA (ACTIONABLE AND INFORMATIONAL ITEMS) ACTIONABLE ITEMS 1. Evaluation of Bids – Fiscal Year 2021B Street and Alley Program (Sharon Duca, Public Works Director) (Staff recommendation: Award the contract to Grassbuster’s Landscaping Company, Inc. for the City of Dover Fiscal Year 2021B Street and Alley Program, Bid #21-0039PW, for the amount of $381,083.) 2. Elimination of the City Assessor's Position (Cheryl Bundek, City Assessor) 1

COUNCIL COMMITTEE OF THE WHOLE MEETING - June 15, 2021 PAGE 2 LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE (CONTINUED) ACTIONABLE ITEMS (CONTINUED) 3. Discussion of Business License Rates (Matt Harline, Interim City Manager) 4. Police Department Executive Compensation (Thomas Johnson, Police Chief) 5. Review of Fiscal Year 2021/2022 Annual Budget (Matt Harline, Interim City Manager) INFORMATIONAL ITEMS 6. Presentation - Downtown Dover Partnership (DDP) Master Plan (Diane Laird, Executive Director, DDP) ADJOURNMENT OF THE LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE ADJOURNMENT OF THE COUNCIL COMMITTEE OF THE WHOLE THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING 2

Item 1. CITY OF DOVER, DELAWARE ACTION FORM PROCEEDING: Council Committee of the Whole (Leg & Fin) DEPARTMENT OF ORIGIN: Public Works SUBMITTED ON: May 25, 2021 PREPARED BY: Sharon J. Duca, P.E., Public Works Director REVIEWED BY: Matt Harline, Assistant City Manager and Lori Peddicord, Controller / Treasurer SUBJECT: Evaluation of Bids – FY 2021B Street and Alley Program TIMETABLE: Notice to Proceed to be issued within thirty (30) days of Council approval. Project anticipated to be completed within ninety (90) calendar days from issuance of Notice to Proceed, weather permitting. RELATED PROJECT: n/a REFERENCE: CIP – General Fund Projects EXPENDITURE REQUIRED: $381,083.00 AMOUNT BUDGETED: $518,717.00 Community Transportation Funds FUNDING SOURCE (Dept./Page in CIP & Budget): Community Transportation Funds - $518,717.00, CT2062, CT2064, CT2151, Account No.: 203-12-99-99-000-54031. STAFF RECOMMENDATION: Award the contract to Grassbuster’s Landscaping Company, Inc. for the City of Dover FY 2021B Street and Alley Program, Bid #21-0039PW, for the amount of $381,083.00. BACKGROUND AND ANALYSIS: Through the assistance of local legislators including Senator Bonini, Senator Paradee and Representative Lynn, three (3) Community Transportation Fund Agreements have been developed to provide funding for the Fiscal Year 2021B Street, Concrete and Alley Program which is proposed to rehabilitate various pavement and concrete sections within the City of Dover. The total length of scheduled street repaving is approximately 0.74 miles. Included in this program are Edgehill Alley (from East Division Street to East Loockerman Street), Fairview Avenue (from William Street to Columbia Avenue), Lakewood Place (from William Street to Columbia Avenue), Shotgun Alley (from Bank Lane to West Water Street) and Turnberry Drive (from same to same). The bid was advertised to the public as an Invitation to Bid in accordance with the City’s purchasing policy by the City’s Purchasing Agent under ITB #21-0039PW. Bids were opened on May 24, 2020. The City of Dover received seven (7) unit price bids for the proposed work to be performed. Based on the proposed quantities, the estimated contract values are as follows: 3

Item 1. BID PRICE EVALUATED CONTRACTOR LOCATION PRICE A-DEL CONSTRUCTION NEWARK, DE $593,089.30 $593,089.30 DIAMOND MATERIALS NEWPORT, DE $419,469.75 $419,469.75 ECM CORPORATION FORT WASHINGTON, MD $566,035.50 $566,035.50 GEORGE & LYNCH DOVER, DE $588,216.16 $570,569.68 GRASSBUSTER’S LANDSCAPING NEWARK, DE $381,083.00 $381,083.00 REYBOLD CONSTRUCTION BEAR, DE $528,240.90 $528,240.90 SAM’S CONSTRUCTION WILMINGTON, DE $436,431.00 $436,431.00 *George & Lynch was awarded a three percent (3%) reduction due to local vendor preference. City staff reviewed the submissions and found that Grassbuster’s Landscaping Company, Inc.’s bid met all requirements for the qualifications of the project. Staff recommends awarding the contract to Grassbuster’s Landscaping Company, Inc. in the amount of $381,083.00 for the FY 2021B Street and Alley Program. 4

Item 1. LEGEND ROAD REPAIR NOTE: THIS MAP IS FOR ILLUSTRATIVE PURPOSES ONLY. ACTUAL LOCATIONS OF IMPROVEMENTS TO BE FIELD VERIFIED. FY-2021B STREET AND ALLEY PROGRAM S. EDGEHILL AVENUE ALLEY DEPARTMENT OF PUBLIC WORKS DRAWN: RLL DATE: 3/4/2020 CKD: --- SCALE: NTS 5 APRVD: --- DWG. NO: ST2021B-01

Item 1. LEGEND ROAD REPAIR CONCRETE REPAIR NOTE: THIS MAP IS FOR ILLUSTRATIVE PURPOSES ONLY. ACTUAL LOCATIONS OF IMPROVEMENTS TO BE FIELD VERIFIED. FY-2021B STREET AND ALLEY PROGRAM FAIRVIEW AVENUE DEPARTMENT OF PUBLIC WORKS DRAWN: RLL DATE: 3/4/2020 CKD: --- SCALE: NTS 6 APRVD: --- DWG. NO: ST2021B-02

Item 1. LEGEND ROAD REPAIR CONCRETE REPAIR NOTE: THIS MAP IS FOR ILLUSTRATIVE PURPOSES ONLY. ACTUAL LOCATIONS OF IMPROVEMENTS TO BE FIELD VERIFIED. FY-2021B STREET AND ALLEY PROGRAM LAKEWOOD PLACE DEPARTMENT OF PUBLIC WORKS DRAWN: RLL DATE: 3/4/2020 CKD: --- SCALE: NTS 7 APRVD: --- DWG. NO: ST2021B-03

Item 1. GUN SHOT S . NE ALLE W ST Y REET T TREE TER S W . WA LEGEND ROAD REPAIR CONCRETE REPAIR NOTE: THIS MAP IS FOR ILLUSTRATIVE PURPOSES ONLY. ACTUAL LOCATIONS OF IMPROVEMENTS TO BE FIELD VERIFIED. FY-2021B STREET AND ALLEY PROGRAM SHOTGUN ALLEY DEPARTMENT OF PUBLIC WORKS DRAWN: RLL DATE: 2/5/2021 8 CKD: --- SCALE: NTS APRVD: --- DWG. NO: ST2021B-04

Item 1. N. TU BE RN RR Y IV E DR IVE S. TURNBERRY DR LEGEND ROAD REPAIR CONCRETE REPAIR NOTE: THIS MAP IS FOR ILLUSTRATIVE PURPOSES ONLY. ACTUAL LOCATIONS OF IMPROVEMENTS TO BE FIELD VERIFIED. FY-2021 STREET AND ALLEY PROGRAM TURNBERRY DRIVE DEPARTMENT OF PUBLIC WORKS DRAWN: RLL DATE: 6/05/2020 CKD: --- SCALE: NTS 9 APRVD: --- DWG. NO: ST2021-05

Item 2. MEMO TO: City Council FROM: Cheryl A Bundek, AAS City Assessor DATE: June 15 2021 RE: Elimination of the City Assessor’s Position It has been requested that I provide Council with a list of Pros and Cons to a plan that was discussed at the April 27 2021 Legislative Finance and Administration Committee and at the May 1 2021 Council Retreat. Background: This plan comes after a meeting with the Human Resource Director back in September 2020; when I informed her of my retirement. During our discussion, I brought up the lawsuit that had just passed in regards to the State-Wide Revaluation. All Counties were in the stages of coming up with a plan at the time and searching for vendors. We discussed an option for an alternative plan. Our thoughts were that it might be unethical to hire an Assessor only to have the County complete a Reassessment within 3 to 4 years. The question we asked ourselves; ‘would an Assessor be needed after this project was complete?’ When I spoke with Council President Hare and retired City Manager, Donna Mitchell, I mentioned that I had an alternate plan for after my retirement. I was aware of a support agreement with Smyrna and Milford, with Tyler Technologies. Both Jurisdictions use a Contractor in lieu of an Assessor. I contacted Tyler technologies and requested pricing. Tyler drew up an addendum to our Support Agreement that mirrored their other contracts. This plan does unfortunately terminate a position within the Assessor Department, the Contractor prefers to measure and review all properties that they will be valuing for tax purposes. I believe the future-plans of the Assessor’s office were put on hold until the new City Manager was hired. No information or direction after these conversations were given to this Office. Shortly after Mr. Robertson was onboard, I reached out to the City Manager’s Office to discuss the plan. Mr. Robertson, Mr. Harline and Ms. Marney and I met with Michael Petit de Mange, Kent County Administrator, a few months ago to discuss the intent of the County for conducting cyclical revaluations. His intent was to continue with cyclical revaluations. If Kent County continues with a cyclical reassessment, the City could receive the values from Kent County every quarter for billing. This would eliminate the need for an Assessor or Contractor since the values would be up-to-date. 10

Item 2. Since my retirement date is fast approaching, the addendum for support services was requested; so that valuation could still be completed. We had a legal opinion dated April 1 2021 for the approval of the Tyler Technologies Support Agreement Addendum. (attached). It was approved at the 4/27/2021 Legislative and Finance Committee and approved on Consent Agenda on 5/10/2021. As of this date, we are awaiting a legal opinion from our City Solicitor for the elimination of the City Assessor Position. It is my hope that it will be ready for this meeting. In my opinion, depending on a legal opinion from our City Solicitor, we could utilize the Contractor until the City hires an Assessor or utilize the Contractor until the Kent County reassessment is complete, then use their values or continue using our own values and conducting our own reassessments. 11

Item 2. 12

Item 2. 13

Item 2. Assessor versus Contractor (Before Revaluation) PROS CONS 1. Cost Savings: 1. Change to Organizational Chart a. No Assessor Salary and benefits (Assessment Office would be moved to City Manager and under Customer Service); under current proposal 2. Amendments to Code and Charter 3. Residential Assessment Technician position eliminated 4. Contractor will not be in the office daily for immediate attention to issues. Smyrna and Milford utilize this service through Tyler Technologies Contractor can be used until Revaluation or Hiring of Assessor 14

Item 2. Assessor / Contractor versus Kent County (After Revaluation is Complete) PROS CONS 1. Control over Values 2. Control over Appeals/Exemptions 1. Values will vary between the County 3. Cost Savings: and City; therefore causing appeals to a. No transfer fee from Kent the jurisdiction that has the higher County for Valuations value (more so because the revaluations will be so close) 2. Judgement calls on quality and condition could be different based on the Assessor/Contractor/Kent County’s judgement; therefore causing a difference in value. 3. Continued Revaluation Costs 4. Continued Board of Appeals Costs 5. Valuation Software Costs 6. Residential Technician position eliminated (If contractor is utilized) 15

Item 2. Kent County versus Assessor / Contractor (After Revaluation is Complete) PROS CONS 1. All building permits will be sent to Kent 1. Change to Organizational Chart County for processing (Assessment Office would be moved to 2. Cost Savings: City Manager and under Customer a. No Appeal Board Costs Service); under current proposal. b. No Revaluation Costs 2. $15 per transfer fee from Kent County c. No Contractor fees /Assessor (approximately 4(four) times for billing = Salary and benefits $60/year) d. No Valuation Software Costs 3. No control over values 4. No control over appeals/exemption requests 5. Changes to City Code and Charter Most Cities and Towns use Kent County Values 16

Item 2. Nicholas H. Rodriguez Law Offices Harold Schmittinger Schmittinger and Rodriguez, P.A. Douglas B. Catts (1928 – 2008) William D. Fletcher, Jr. John J. Schmittinger Craig T. Eliassen (1941 – 2011) Crystal L. Carey* 414 South State Street Scott E. Chambers** Post Office Box 497 Rehoboth Beach Office Walt F. Schmittinger Dover, Delaware 19901 Wells Fargo Bank Building B. Brian Brittingham*** 18489 Coastal Hwy, 2nd Flr Gary E. Junge**** Telephone (302) 674-0140 Rehoboth Beach, DE 19971 Dianna E. Louder Fax (302) 674-1830 Telephone (302) 227-1400 Bonnie S. Gladu Fax (302) 645-1843 *Also admitted in Maryland **Also admitted in Maryland, D.C., and North Dakota ***Also admitted in New York Middletown Office **** Also admitted in Pennsylvania 651 N. Broad St., Suite 203 Middletown, DE 19709 Telephone (302) 378-1697 Fax (302) 378-1659 June 9, 2021 Cheryl Bundek, City Assessor City of Dover Weyandt Hall South Governors Avenue Dover, DE 19901 VIA EAMIL: cbundek@dover.de.us RE: Excluding the Position of City Assessor Dear Cheryl: You asked for a legal opinion on doing away with the position of the City Assessor. You said that you just wanted a general opinion and that Traci McDowell, City Clerk, would research the necessary amendments to the Charter and to the City Code. This would require an amendment to our Charter Section 47 which provides that the Assessor or Assessors shall be appointed by Council at its annual meeting by a majority vote thereof and before entering upon the duties of office, the Assessor shall be sworn and affirmed by the mayor to perform official duties of the office. This Section of the Charter was amended to permit Council to appoint an outside mass appraisal company or a consortium of appraisers to conduct the general valuation and assessment of real property in accordance with Section 102-1 of the Code. Of course, the Charter amendment would need to go through our General Assembly which we would ask our local legislators to sponsor. I have not received Traci’s assessment of the necessary Code changes, but according to a quick Google search that I did for “assessor”, there would be 29 ordinances involved. I have no idea what Council wants to do but, when the Charter is amended, we could put some language in there to the effect that the position of Assessor is being deleted and all references in the Code using the term “Assessor” shall mean what we put in the Charter. That might take care of amending all of the ordinances, but each ordinance would need to be examined to make sure that this change could be made. 17

Item 2. In conclusion, obviously Council can do away with the position of the Assessor with the appropriate Charter amendment and amendments to the Code of Ordinances. Very truly yours, NICHOLAS H. RODRIGUEZ NHR:rp 2 18

Item 2. City of Dover Charter - Sec. 47. General assessment; levy on utility property; lodging tax. The City shall cause to be made a true, just, and impartial valuation and assessment of all real property within the city, locating each parcel of real property by street and number or other description. The assessor or assessors shall be appointed by the Council at its annual meeting by majority vote thereof. Before entering upon the duties of office, an assessor shall be sworn or affirmed by the Mayor to perform the duties of the assessor's office with fidelity and without favor or partiality. Whenever Council shall direct, as set forth in Chapter 102 - taxation, article I - in general, Section 102-1 - valuation and assessment, of the Dover Code of Ordinances, all real property in the City of Dover shall be reassessed by an outside mass appraisal company or a consortium of appraisers chosen by Council. The mass appraisal company or consortium of appraisers shall be licensed to conduct business in the State of Delaware and the City of Dover and shall employ appraisers who are licensed by the Delaware Division of Professional Regulation. This assessment shall be in lieu of the valuation and assessment made by the assessor or assessors appointed by Council as described herein above and in lieu of the assessor's duties described herein above. The assessor or assessors shall include supplemental assessments made annually for the purposes of (1) adding property not included in the last assessment or (2) increasing or decreasing the assessment value of property which was included in the last annual assessment. The annual assessment date for all real property shall be January 1st of each year. The assessment of all property shall be at its true value in money as of the assessment date. True value in money shall be the fair market value. The general assessment shall be set down by the assessor or assessors in two (2) or more copies, as the Council shall direct, and shall be delivered to the Council as soon as made. The Council shall, on the first day of April of each year, cause a copy of the general assessment to be posted in two (2) public places in the city for ten (10) days. The assessor shall notify the public of an appeal deadline of thirty (30) days from the date of general assessment posting. The Council may direct that appeals from any assessment be heard by a committee, known as the Board of Assessment Appeals, of not less than three (3) members appointed by the Council. The Board of Assessment Appeals shall sit at a stated place and time to hear the appeals of all taxpayers dissatisfied with the assessment of their properties, shall collect such information as they consider proper and necessary, and shall report their findings. Notice of the place and time that the Board of Assessment Appeals will sit to hear appeals shall be posted with the general assessment in two (2) public places for a period of ten (10) days. Notice of the posting of the copies of the general assessment and of the place and time of the meetings of the Board of Assessment Appeals shall be published in at least one issue of a newspaper published in the city. The assessment as revised and adjusted by the Board of Assessment Appeals or Superior Court shall be the basis for the levy and collection of taxes for the city. The Council shall have the right to levy and collect taxes on gas mains, telephone, telegraph, communications systems, or trolley poles or other erection of like character within the limits of the city, together with the wires thereon strung; and to this end the Council may at any time direct the same to be included in or added to the general assessment. The Council may impose and collect a lodging tax of no more than 3% of the rent, in addition to the amount imposed by the State, for the occupancy of any room in a hotel, motel, or tourist home, as defined under § 6101 of Title 30 of the Delaware Code, which is located within the boundaries of the City of Dover. Nothing contained in this section shall be deemed or held to invalidate or otherwise effect any assessment made prior to the approval of this section or any tax levied thereunder. 77 Del. Laws, c. 130, § 21; 78 Del. Laws, c. 217, § 1 (Amd. of 7-12-2005 (S.B. 126); Amd. of 7-8-2009 (S.B. 165, § 21); Res. No. 2011-12 (S.B. 166), 11-28-2011; H.B. 255 , 7-17-2019) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Charter Sec. 47. General assessment levy on utility property lodging_tax.docx Created: 2021-03-25 17:25:42 [EST] (Supp. No. 34, Update 1) Page 1 of 1 19

Item 2. City of Dover Charter - Sec. 49A. Assessment, payment, and collection of taxes for new construction. In the event that the mayor and council of the City of Dover desire to collect and levy taxes on newly constructed property not taxed by virtue of the city's annual assessment, the city may enact an ordinance to do so provided that: At the beginning of each quarter of each year, there shall be an increase in the valuation and assessment of all newly constructed real property within the city, locating each parcel of real property by street and number or other description. Property shall be deemed to be newly constructed when the city permits occupancy and use (Certificate of Occupancy) or when new construction is being used or occupied for its intended purpose. The said valuation and assessment shall be made by an assessor or assessors who shall be elected by council in accordance with the provisions set forth in Section 47 of this Charter. The aforementioned assessment shall be during the months of January, April, July, and October of each year. Any new construction with an added value of $25,000 or less shall not be realized until the next annual assessment roll. The property owner may appeal any assessment for new construction in accordance with Section 47 of this Charter. The aforementioned assessment shall be deemed a general assessment for all property with new construction. The council may direct appeals from any general assessment for new construction in accordance with Section 47 of this Charter. Nothing in this section contained shall be deemed or held to invalidate or otherwise affect any assessment made prior to the approval of this section or any tax levied thereunder. All taxes shall be paid to the collector of taxes. Said taxes shall be paid within thirty (30) days of billing and those taxes not paid shall accrue a penalty in the amount of one and one-half (1½) percent per month. For every tax that is not paid as prescribed herein, the tax collector shall have all the powers conferred upon or vested in the Receiver of Taxes and County Treasurer for Kent County. The council shall have the authority to allow errors and delinquents in the assessment. The provisions of 9 Del. C. § 8705 and 25 Del. C. §§ 2901 through 2905, as they may from time to time be amended, shall be deemed and held to apply to all taxes laid and imposed upon the provisions of this Charter. 77 Del. Laws, c. 130, §22 (Amd. of 7-12-2005 (S.B. 126)) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Charter Sec. 49A. Assessment payment and collection of taxes for new construction.docx Created: 2021-03-25 17:25:42 [EST] (Supp. No. 34, Update 1) Page 1 of 1 20

Item 2. City of Dover Charter - Sec. 50. Debt limit. (a) Whenever the needs of the city shall require more money than is at the time in the city treasury from current receipts, the council shall be authorized and empowered to anticipate current revenue by borrowing such sums as shall be needed not in excess of one (1) percent of the total taxable assessment for a general tax. The amount so borrowed shall be paid back out of current revenue received thereafter. To exercise the power aforesaid the council shall adopt a resolution to that effect, which resolution shall require the affirmative vote of at least three-fourths of all the members of the council, and the approval of the mayor. The indebtedness created under this section shall be evidenced by the bond, or note, of the city, and the faith and credit of the city shall be deemed to be pledged thereby. (b) The mayor and council is hereby authorized and empowered to borrow from time to time on the faith and credit of The City of Dover sums of money for such purposes as may be deemed necessary and proper by the mayor and council of the said city which purpose shall be consistent with the powers conferred upon the mayor and council of The City of Dover by the Charter thereof, as amended, for the management and maintenance of the said city and for these purposes the mayor and council shall have full power and authority to issue bonds of the said "The City of Dover." The aggregate of the amounts so borrowed together with all other bonded indebtedness for which the full faith and credit of the City of Dover has been pledged shall not at any time exceed a sum equal to 5 percent of the total assessed value of real property situate within the bounds of the City of Dover as such boundaries shall from time to time appear. The said bonds shall be issued in one or more series, shall bear such date or dates, shall mature at such time or times, shall bear interest at such rate or rates, shall be payable at such time or times, and at such place or places, shall be in such denominations, and shall contain such other provisions as the mayor and council may provide and shall be set forth in the said bonds. Said bonds may or may not be coupon bonds and may be registered or otherwise as the mayor and council deem advisable. The mayor and council shall direct and effect the preparation and sale of said bonds at such time or times, at such price or prices, and upon such terms as the said mayor and council deem advisable, and all the monies arising from the sale of said bonds shall be used for the municipal purposes of The City of Dover specified in the resolution authorizing their issue. The form of said bonds and of any coupons which may be thereunto attached shall be as prescribed by the mayor and council, and all such bonds shall be signed by the mayor and the treasurer of The City of Dover and sealed with the corporate seal thereof. Facsimile signatures of the mayor and treasurer and a facsimile of the corporate seal may be imprinted upon such bonds and any coupons attached to said bonds in lieu of the signatures of the said mayor and treasurer in their own handwriting and of the affixing of the corporate seal itself. Said bonds of The City of Dover shall be exempt from all state, county and municipal taxes. The mayor and council of The City of Dover are hereby authorized and required to levy and raise by taxation in each and every year such sums of money as may be required to pay the interest accrued on said bonds while all or any of said bonds remain unpaid, and the said mayor and the city council are further authorized and required to levy and raise by taxation, from time to time such sum or sums of money as shall be needed to establish such sinking funds as the said mayor and the city council may at their discretion authorize for the redemption of said bonds, or any of them, at or before their maturity and such sum or sums of money as shall be required to otherwise redeem any or all of said bonds at or before their maturity. Taxes for interest and for redemption of said bonds shall be levied and raised as taxes for general municipal purposes in the said city are levied and raised and shall be in addition to those levied and raised for any and all other municipal purposes. A statement appearing in the bonds issued under the provisions of this section to the effect that the bonds have been duly authorized shall Created: 2021-03-25 17:25:42 [EST] (Supp. No. 34, Update 1) Page 1 of 3 21

Item 2. be deemed and held to be conclusive evidence in favor of the lawful holder of any such bonds that the terms and conditions of this section have been fully met and complied with. (c) Bonds may be authorized and issued pursuant to subsection (b), without a referendum vote, by a resolution of the council which shall have the affirmative vote of three-fourths of the members thereof and the approval of the mayor, for the following purposes: (i) To finance capital projects, including, but not limited to, public storm sewers, water mains, sewer mains, streets and public buildings provided that no more than 1/4 of one percent (.25%) of taxable assessed value of real property of aggregate principal amount of general obligation bonds may be issued at any one time pursuant to this clause and any new bonds issued pursuant to this clause may not cause the total aggregate principal amount of general obligation bonds outstanding at any one time to exceed one percent of the total taxable assessment for a general tax at the time such new bonds are issued; and (ii) to refund bonds secured by the city's full faith and credit, prior to their stated maturity, provided that (A) the present value of the aggregate principal and interest payments of the refunding bonds are not greater than the present value of the aggregate principal and interest payments on the bonds to be refunded determined by discounting at the effective interest rate on the refunding bonds, calculated based on the internal rate of return: and (B) at the time of issuance of the refunding bonds there are deposited in escrow, pledged to secure the refunded bonds, sufficient monies and/or direct obligations of, or obligations the principal of and interest on which are guaranteed by, the United States government, which, without regard to any reinvestment earnings, will be sufficient to pay when due all interest, principal and redemption price on the refunded bonds at maturity or upon earlier call for redemption. (d) Except for bonds issued pursuant to subsection (c) hereof, all bonds issued under the provisions of subsection (b) shall first be approved by a referendum vote of the qualified voters (as herein defined) of The City of Dover. Notice of the holding of such referendum election shall be authorized by resolution of the mayor and council, published once a week, for at least three (3) consecutive weeks in at least one newspaper circulated in The City of Dover, Delaware. Such notice shall be set out in summary form the amount and purposes of such bond issue, the date and place of holding the referendum election and the hours the polls will be open. At said referendum election "qualified voter" shall mean every natural person who is a resident or a nonresident taxable of the city, of the age of eighteen (18) years or upwards. Each qualified voter shall be eligible to vote and shall have one vote. The City Assessor or his/her designee shall attend the election with the last city assessment and tax payment records for the inspection of the election officers. The referendum election shall be held at such date as the mayor and council shall designate. The referendum election shall be held at such suitable place in said city as the mayor and council shall designate in said published notice. The polls shall be open from 7:00 a.m. (local time), and shall close at 8:00 p.m. (local time). The judge of the election shall, in the case of a tie vote on the bond issue cast the deciding vote, otherwise judge of the election shall refrain from voting, but the election clerks may vote. The total votes cast for and the total votes cast against the bond issue shall be certified as correct by at least two (2) of the election officers and delivered to the mayor, or to the clerk of council immediately after the total vote count has been certified. The mayor and council shall at the next regular meeting after the election, or at a special meeting, receive the results of the referendum election and make the same a part of the minutes of said meeting, whereupon if a majority of the votes cast were for the bond issue bonds herein provided for may be issued and sold as provided in subsection (b), but if at such referendum election the majority of the votes cast were against the bond issue, then no bonds shall be issued nor shall any money be borrowed pursuant to the resolution submitted to the referendum. Created: 2021-03-25 17:25:42 [EST] (Supp. No. 34, Update 1) Page 2 of 3 22

Item 2. (e) In addition to the power otherwise granted in this section, the mayor and council may issue special assessment revenue bonds to finance those public projects for which the city may levy and collect special assessments pursuant to Section 28 of this Charter. Such bonds shall not obligate the faith and credit of the city, but shall be payable solely from the proceeds of the special assessments which are pledged to the payment thereof. Such bonds shall be authorized without a referendum vote by a resolution of the council which shall have the affirmative vote of three-fourths of the members thereof and the approval of the mayor. (f) After authorization of the sale of bonds as provided in this section and in anticipation of the sale and issuance of said bonds, the mayor and council may borrow money and issue notes of the city for the purpose and to the extent of the amount of bonds authorized to be sold, less the amount of any bonds theretofore issued under such authority. The said borrowing shall be authorized by a resolution of the council which shall have the affirmative vote of three-fourths of the members thereof and the approval of the mayor, and the note or notes thereby authorized shall be signed by the mayor and treasurer of the city. When issued and signed in accordance with this subsection (f), the faith and credit of the city shall be deemed to be pledged for the repayment of all said notes, except those issued pursuant to subsection (e) hereof. The note or notes issued in anticipation of a bond issue may be renewed from time to time, but the proceeds of the sale of such bonds shall, to the extent necessary, be first used to pay and retire such notes. Said notes may be redeemed at par and accrued interest at any time prior to their maturity if the right so to do shall have been reserved. (g) For the purposes of the debt limitations prescribed in this section, (i) any bonds which have been refunded pursuant to subsection (c)(ii) shall be treated as no longer outstanding; and (ii) bonded indebtedness, principal amount of bonds and bonds outstanding shall be determined without regard to original issue discount. 77 Del. Laws, c. 130, § 23; 78 Del. Laws, c. 225, § 1 (h) Any and all provisions of this Section 50 and any other section of this Charter limiting the amounts of indebtedness to be incurred or taxes to be levied or collected by the council shall not apply to any indebtedness incurred or any special ad valorem taxes, special taxes, or ad valorem taxes levied or collected pursuant to or in connection with Chapter 17 or Chapter 18 of Title 22 of the Delaware Code. (Amend. of 7-12-2005 (S.B. 126); Amend. of 7-12-2007 (S.B. 146), §§ 1, 2, Amd. of 7-8-2009 (S.B. 165, § 23); Res. No. 2012-02 (S.B. 173), 1-23-2012; Amd. of 5-16-2017 ( H.B. 116 ), § 3) Editor's note(s)—It should be noted that Charter Resolution No. 2012-02 (Senate Bill No. 173) was approved by the Delaware General Assembly and was signed by said Assembly on April 19, 2012. S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Charter Sec. 50 - Debt Limit.docx Created: 2021-03-25 17:25:42 [EST] (Supp. No. 34, Update 1) Page 3 of 3 23

Item 2. Chapter 2 – Administration - Sec. 2-422. Sale and disposition of real property. (a) Authorized. Except as otherwise provided and upon approval of the city council, the city manager is hereby authorized to sell or dispose of excess property. (b) Determination of excess status. The city manager, upon determining that a city owned parcel of land is excess in nature and that the disposal of such land would be beneficial to the City of Dover, will request, through the legislative, finance, and administration committee, that city council consider disposal of such land. (c) Costs of conveyance. Unless otherwise specified by the city council, all fees and costs, legal or otherwise, associated with the sale and conveyance of all excess lands shall be paid by the purchaser. (d) Standard method of disposition. (1) The legislative, finance, and administration committee, upon receiving a request to dispose of excess real property, shall, prior to making a recommendation to city council, request all pertinent information including, but not limited to, the following: a. Determination that subject parcel is not required by any other city department. b. Written explanation of why subject parcel is now surplus. c. Determination of whether a zoning change would enhance the sale value of subject parcel and recommend said change if warranted. d. Determination if the parcel's exact location and size is known and, if not, recommend whether said parcel should be surveyed by the city prior to any sale attempts. (2) City council, after receiving a positive recommendation from the legislative, finance, and administration committee to dispose of a surplus parcel of land, shall, as part of its deliberations: a. Determine if disposal of the parcel is in the city's best interests. b. Determine if disposal by sale, gift, or some other means would best serve the city's interests. c. Determine if the city planner should be requested to initiate rezoning procedures. d. Publicize the pertinent information concerning the surplus parcel and its availability for purchase to the general public at least once a week for two weeks in a local newspaper. e. Make public, and a part of the record, all written correspondence received and, after the publicizing requirements of subsection (2)d. are met, hold a public hearing to receive any other citizen input. (3) City council, after voting to proceed with the sale of surplus land, shall determine: a. If an unbiased appraisal is needed to establish a minimum acceptable price. b. Whether to sell the parcel by public auction or by sealed bid, and what the minimum acceptable offer will be. c. The degree and scope of advertising, with a minimum of exposure being advertisement once a week for two weeks in a newspaper of general circulation within the county. d. Whether the circumstances of and surrounding a particular sale may be such that the best interests of the city would be served by listing the property for sale with a licensed real estate agent. (4) City staff shall, with city council's direction: a. Arrange for advertisement of the sale. Created: 2021-03-25 17:25:43 [EST] (Supp. No. 34, Update 1) Page 1 of 2 24

Item 2. b. Draft the sale bill setting out a description of the parcel to be sold, time, date, and place of sale or bid opening, the terms and conditions of sale, and the city's reservation of acceptance or rejection of any or all bids received at the time of sale or bid opening. c. Order and distribute a sufficient number of sale bills for posting and distribution in the county courthouse, at the site, and in the general area of the parcel. d. Obtain the services of a professional auctioneer if said sale is to be a public auction. e. Conduct the sale and submit the results to city council. f. Obtain the services of a licensed real estate agent if the sale is to be brokered. (5) City council, after confirming the sale, shall: a. Request the city solicitor to prepare a deed for execution and to arrange for final settlement with the purchaser, at which time the city will deliver the deed, the purchaser will pay all balances due, and the city solicitor will record said deed in the Recorder of Deeds Office for Kent County. (e) Exceptions to standard method of disposition. (1) Exception A—Sale to an abutting owner. When, in the opinion of city council, a public sale would be detrimental to the lands of an abutter, and/or that a public sale would place the abutter at undue risk; or that the combination of abutter's land and city's land would be substantially greater in value than that of the sum of the parcels considered individually, city council may direct the city assessor to have prepared one or more unbiased fee appraisals of the parcel. Thereafter, the subject land will be offered for sale to the said abutter at the appraisal price, plus the appraisal fees, plus the legal costs. In the event the offer is not accepted, a public sale may be ordered. Examples of detrimental affect might be when the surplus city parcel lies between an abutting property and the street and development of the parcel would obstruct visibility of the abutter's property, or when the surplus parcel is zoned multi-family and abuts a single-family parcel. (2) Exception B—Trade of lands. Trade of lands may be approved when it is shown beyond doubt that such a trade will be equal to or better than the lands to be traded either on a "square foot for square foot" measure and/or on a "dollar for dollar" measure. (3) Exception C—Conveyance of odd shaped and/or unbuildable parcels. City acquisitions for roads, utility usages, etc. may, after such usage is accomplished, leave a small strip of land that is odd shaped and unbuildable. City council may approve the conveyance of this strip of land to an abutting property owner on request of said owner. The price for these lands shall be at the same cost basis as that paid by the city. If conveyance is made in excess of two years after the date of city acquisition, then the consideration shall either be based on a price established by an unbiased fee appraisal made on the basis of the value added to the abutting property by the acquisition of said lands, or on the city's cost basis for the parcel adjusted for inflation, whichever city council shall select. All fees, legal or otherwise, associated with the conveyance are to be paid by the purchaser. (4) Exception D—Sale of small or irregular shaped lot to an abutting owner. If any excess parcel of land is too small or irregular in shape to be of any value to anyone other than an abutting owner, it may be sold to such owner at either its fee appraised fair market value, or at its fair market value as established by the city's assessment records, whichever city council shall select. The costs of the appraisal and all legal costs shall be paid by the owner requesting the conveyance. (5) Exception E—Donation of land to non-profit organizations. If, in the opinion of city council, the donation of a parcel of excess land to a non-profit organization would be in the best interest of the city, council then reserves unto itself the right to make such donation. (Code 1981, § 2-80; Ord. of 3-12-2001; Ord. No. 2017-02 , 2-13-2017) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 2 - Administration - Sec 2- 422. Sale and disposition of real property.docx Created: 2021-03-25 17:25:43 [EST] (Supp. No. 34, Update 1) Page 2 of 2 25

Item 2. Chapter 2 – Administration - Sec. 2-82. Committee of the whole sub-committees. (a) Created. There are hereby created the following committee of the whole sub-committees: (1) Legislative, finance and administration committee. The legislative, finance, and administration committee shall advise the city council on proposed charter amendments, ordinances to be adopted or amended, and other legislative matters; and shall advise the city council on financial matters, including the city's budget, assessments, and taxation; and advise the city council on administrative issues, policy, procedures, and operations of the city. The legislative, finance, and administration committee shall act as an advisory committee to the city council regarding matters relating to the mayor, council, city manager's office, finance department, administrative services, city clerk's office, tax assessor's office, human resources department, central services department, information technology department, election board, pension boards, and any omitted or new departments or committees, and other areas as deemed appropriate. (2) Parks, recreation and community enhancement committee. The parks, recreation, and community enhancement committee shall advise the city council on parks, playgrounds, open space, and other recreational facilities and programs; shall advise the city council on matters relating to community enhancements by reviewing and commenting on community plans, and recommend appropriate funding for each community improvement project; and shall advise the city council on landscaping and beautification programs and tree preservation requirements, and assist in developing an understanding of the objectives and methods of tree conservation. The parks, recreation, and community enhancement committee shall act as an advisory committee to the city council regarding matters relating to the parks and recreation department, planning department, grounds department, community development, Silver Lake Commission, Greater Dover Arts Council, library commission, and other areas as deemed appropriate, including funding. (3) Safety advisory and transportation committee. The safety advisory and transportation committee shall advise the city council on public safety issues, policies, procedures, and operations relative to emergency operations, and fire and police services. The safety advisory and transportation committee shall act as an advisory committee to the city council regarding matters relating to the police department, fire department, department of inspections, and other areas as deemed appropriate. (4) Utility committee. The utility committee shall advise the city council on the installation, maintenance, repair, improvement, and relocation of electric, water, sewer, streets, communication utilities and other infrastructures within the city and lawfully extending beyond the city corporate limits; shall advise the city council on the issue of utility consumption rates, suggested code amendments, and condemnation of public rights-of-way; and shall act as an advisory committee to determine and establish utility issues, policies, procedures, and operations relative to electric, water, sewer, communications, etc., including, but not limited to, nonconsumption utility fees, utility extensions, impact fees, and service connection fees. The utility committee shall act as an advisory committee to the city council regarding matters relating to the electric department, and public works department, including water, sewer, and sanitation divisions, and other areas as deemed appropriate. (b) Members. The committee of the whole sub-committees shall be composed of all members of the city council. The council president shall appoint elected city officials to serve as committee of the whole sub-committee chairpersons. The council president and the sub-committee chairpersons will each appoint one city resident as a sub-committee member. All sub-committee appointments shall be for one-year terms unless sooner removed and are subject to confirmation of a voting majority of the city council. (c) Removal. A member of such sub-committee shall be removable by a three-fourths vote of the city council, excluding any councilmember under consideration, after written notice shall have been given the member Created: 2021-03-25 17:25:43 [EST] (Supp. No. 34, Update 1) Page 1 of 2 26

Item 2. being considered for removal, at a reasonable time prior to the proceeding, stating the time, place and date of the removal proceeding. (Ord. No. 2016-26 , 12-12-2016) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 2 - Administration Sec. 2-82 Committee of the Whole Subcommittees.docx Created: 2021-03-25 17:25:43 [EST] (Supp. No. 34, Update 1) Page 2 of 2 27

Item 2. Chapter 22 – Buildings and Building Regulations, Sec. 22-400. Purpose; applicability; definitions. (a) Purpose. The purpose and intent of this article is to establish a registration and identification program of vacant buildings within the city. Vacant buildings are detrimental to the surrounding buildings and neighborhoods in which they exist. The article is also to ensure the public health, safety and welfare insofar as they are affected by vacant buildings within the city. The health, safety and welfare of the neighborhoods in which vacant buildings are located are of the utmost importance to the city, as is the general community character in which these vacant buildings are located. (b) Applicability. The provisions of this article shall apply to all matters affecting or relating to vacant buildings. Where, in this article, different sections of this Code may specify different requirements, the most restrictive shall govern. (c) Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribe to them in this subsection, except where the context clearly indicates a different meaning. (1) Vacant building means a building, structure, or dwelling that has been unoccupied for more than three consecutive months; or a commercial tenant space greater than 10,000 square feet in an otherwise occupied building, that has been left unoccupied for more than three consecutive months. (2) Actively for sale or lease means the building is being actively marketed through a licensed real estate broker or the owner who is regularly advertising the property in newspapers circulated in and around Dover, it is being offered for sale or lease at a cost of no more than 25 percent over market rate as determined by the city assessor, and the building is in reasonable condition for sale or lease, including but not limited to: no trash has collected inside or outside of the building, the utilities are functional, and it is not being used as storage that is unrelated to the former use. (Ord. of 6-26-2006; Ord. No. 2013-03, 3-11-2013) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 22 - Building and Building Regulations Sec.22 400. Purpose applicability definitions.docx Created: 2021-03-25 17:25:46 [EST] (Supp. No. 34, Update 1) Page 1 of 1 28

Item 2. Chapter 22 – Buildings and Building Regulations - Sec. 22-406. Appeal of the 25 percent over market rate. An appeal of the 25 percent over market rate (from the actively for sale or lease definition) can be considered through an appraisal using accepted appraisal standards to determine market rate. The owner has the option of asking the city tax assessor to perform the appraisal or having one performed (using accepted appraisal standards) at their own expense. (Ord. of 6-26-2006; Ord. No. 2013-03, 3-11-2013; Ord. No. 2016-19 , 8-22-2016) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 22 - Buildings and Building Regulations-Sec. 22-406. - Appeal 25 percent over market.docx Created: 2021-03-25 17:25:47 [EST] (Supp. No. 34, Update 1) Page 1 of 1 29

Item 2. Chapter 98 – Streets, Sidewalks, Storm Sewers and Other Public Places - Sec. 98-45. Street name change procedure. Recognizing that changing the name of a city street already named is a complicated and expensive procedure affecting many departments and many persons, the following procedure is adopted: (1) Petition. In order to initiate the procedure for changing the name of an existing street, a petition or other formal request must be received from a majority of the property owners abutting on the street in question, which documentation must be submitted to the city clerk for further processing. The city clerk shall verify with the city assessor that the requirements of a majority of the owners has been met. If the petition or other documentation does not meet this requirement, then the request shall be summarily dismissed by the city clerk and the person or persons presenting such request shall be notified. (2) Comments to committee. Once the requirements of subsection (1) of this section have been met, the city clerk shall refer the request to the development advisory committee (DAC) to obtain comments of all involved parties, specifically including the police department, fire department, public works department, department of planning and inspections, city assessor, and city manager. The response from the DAC shall be submitted to the city clerk. In considering the request for the name change, the DAC is specifically directed to consider appendix A to this Code (article VI, section A) regarding the naming of new streets. (3) Planning commission review. The city clerk shall refer the petition and the DAC comments directly to the planning commission for its review and recommendation regarding the request. Once considered by the planning commission, its recommendation shall be returned to the city clerk. No public hearing is required before the planning commission and the planning commission shall recommend approval of the change of name or disapproval of the change of name, along with its reasons. (4) Utility committee review. Once the planning commission's recommendation is received by the city clerk, then the recommendation and the entire file, including the request and the DAC comments, shall be submitted to the utility committee for review and recommendation directly to the council. (5) Notice of hearing. Once the council receives the recommendations from the utility committee, a public hearing shall be scheduled for a regular council meeting regarding the request, and notice of the public hearing shall be given by the city clerk by placing such notice in one edition of a local newspaper, to be published at least ten days prior to the date of the public hearing before the city council. (6) Council hearing. The council shall hear public comments at the public hearing and shall also receive the comments of the planning commission and the utility committee, and shall, at the conclusion of the public hearing, vote to approve the change of name or to disapprove the change of name. An affirmative vote to change the name shall require an affirmative vote of two-thirds of all persons elected to the council. If the change of name is granted, then notification thereof shall be given to the city manager to implement the name change. (Code 1981, § 19-25; Ord. of 7-10-2000) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 98 - Streets, Sidewalks -- Sec. 98 45. Street name change procedure.docx Created: 2021-03-25 17:25:58 [EST] (Supp. No. 34, Update 1) Page 1 of 1 30

Item 2. PART II - CODE OF ORDINANCES Chapter 102 TAXATION Chapter 102 TAXATION ARTICLE I. IN GENERAL Sec. 102-1. Valuation and assessment. Section 47 of the Charter provides that an impartial valuation and assessment of all real property within the city may be conducted by the city assessor or assessors. The council may also direct that in lieu of the assessment and valuation by the city assessor, a reassessment and revaluation may be done by the assessor or assessors or an outside mass appraisal company or a consortium of appraisers chosen by the council. Commencing with the year 2010 and every fifth year thereafter, unless otherwise directed, the revaluation and reassessment of all real property may be conducted, under the supervision of the assessor or in conjunction with the assessor, by an outside mass appraisal company or a consortium of appraisers chosen by the council. The mass appraisal company or consortium of appraisers shall be licensed to conduct business in the State of Delaware and the City of Dover and shall employ appraisers who are licensed by the Delaware Division of Professional Regulations. All property shall be valued as to its status; as of its ownership; as of its current market value as of the January 1 assessment date and shall reflect fair market value. (Code 1981, § 19.5-1; Ord. of 1-22-2001; Ord. No. 2009-17, 11-9-2009; Ord. No. 2010-01, 2-14-2011; Ord. No. 2011-31, 4-9-2012) Sec. 102-2. Delinquent property tax collection costs. (a) If an action to collect delinquent property taxes is filed in a court of appropriate jurisdiction, a fee as provided for in Appendix F—Fees and Fines shall be added to the amount due. (b) If an action proceeds and a writ of venditioni exponas monition or similar execution process is filed, an additional fee as provided for in Appendix F—Fees and Fines shall be added to the amount due. (c) The fees established by this section shall be in addition to court costs and service fees assessed by state or county offices. (Code 1981, § 19.5-46; Ord. of 11-24-1997; Ord. No. 2009-09, 6-22-2009) Sec. 102-3. Administrative reporting. The city assessor shall be selected in accordance with the City Charter, and shall be directly responsible to the mayor and council. (Ord. of 7-24-2006(2); Ord. No. 2009-25, 11-9-2009) Sec. 102-4. Omitted real property assessments. (a) Definition: Omitted assessment. Land or improvements not valued and assessed or included on the assessment rolls or billed due to, but not limited to, the following reasons: computer error, clerical errors, conversion of software or records; missing building permits, failure to issue temporary and final certificates, Dover, Delaware, Code of Ordinances Created: 2021-03-25 17:26:01 [EST] (Supp. No. 34, Update 1) Page 1 of 24 31

Item 2. errors in the preparation of the annual and supplemental tax rolls and billing by any employee or contractor working for the city. (b) Collection of taxes. The failure to receive a bill or receive an accurate bill does not relieve the taxpayer of the obligation to pay taxes. The city assessor shall cause for the collection of any and all taxes due for the respective years or any supplemental tax periods that may result from omitted assessments. The omitted assessments shall be applicable and consistent with and shall apply to every assessment of taxes for the previous year or years and to the collection of the taxes. (c) Periods covered, and penalties. Errors that cause an inaccurate assessment or billing can be corrected and the correction shall be applied. Every such omitted assessment shall be collected retroactively for a period of ten years, in addition to the current tax year, prior to the discovery by the city assessor of omitted assessments. The city shall add a penalty of one and one-half percent per month for each respective month not assessed unless it is evident that there was no prior knowledge of the omitted assessment by the property owner. (d) Notice; required. The city assessor shall give notice of any proposed omitted assessment of any real property for any previous tax year or years or supplemental tax periods, to all persons liable to the tax. The notice shall contain a general description, according to Kent County Property Identification Numbering system (PIN), of the real estate and state the year or years for which the real estate is liable to assessment, the name or names of the person or persons liable to assessments or reassessments, according to the legal owners of record on file with the Kent County Recorder of Deeds, and further the value of the assessment. Notice of "omitted assessments" shall be by certified mail, return receipt requested and regular United States postal mail service within 30 days of discovery of any omitted assessment. (e) Appeal. Appeals for omitted assessment shall be the same as general and supplemental assessments appeals. (Ord. of 9-10-2007) Sec. 102-5. Income and expense reports. The assessor shall request that an annual report of income and expenses be completed and filed for all commercial/industrial income-producing property within the city limits of Dover. The income and expense report forms shall be developed and provided by the assessor. This information will become mandatory if the owner of the commercial/industrial income-producing property petitions for appeal. (Ord. No. 2009-05, 7-27-2009; Ord. No. 2009-27, 12-14-2009; Ord. No. 2011-19, 8-8-2011) Secs. 102-6—102-30. Reserved. ARTICLE II. LAND USED FOR AGRICULTURAL, HORTICULTURAL AND FOREST PURPOSES Sec. 102-31. Valuation. For general property tax purposes, the value of land not less than five acres in area, which is actively devoted to agricultural, horticultural or forest use and which has been so devoted for at least the two successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as provided in this article, be that value which such lands have for agricultural, horticultural or forest use; provided, however, that land qualifying hereunder shall not be subject to taxation. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 2 of 24 32

Item 2. (Code 1968, § 34-1; Ord. of 3-26-1979; Code 1981, § 19.5-11; Ord. of 3-14-1988) Sec. 102-32. Agricultural use land. Land shall be deemed to be in agricultural use when devoted to the production, for sale, of plants and animals useful to man, including, but not limited to, forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock, including beef cattle, sheep, swine, horses, ponies, mules or goats, including the breeding and grazing of any or all of such animals; bees and apiary products; fur animals; trees and forest products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. (Code 1968, § 34.2; Ord. of 3-26-1979; Code 1981, § 19.5-12) Sec. 102-33. Horticultural use land. Land shall be deemed to be in horticultural use when devoted to the production, for sale, of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. (Code 1968, § 34-5; Ord. of 3-26-1979; Code 1981, § 19.5-13) Sec. 102-34. Forest use land. Land shall be deemed to be in forest use when devoted to tree growth in such quantity and so spaced and maintained as to constitute a forest area. (Code 1968, § 34-4; Ord. of 3-26-1979; Code 1981, § 19.5-14) Sec. 102-35. Criteria for land use. Land shall be deemed to be actively devoted to agricultural or horticultural use when the gross sales of agricultural or horticultural products produced thereon, together with any payments received under a soil conservation program, have averaged at least $500.00 per year during the two-year period immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $500.00 within a reasonable period of time. (Code 1968, § 34-5; Ord. of 3-26-1979; Code 1981, § 19.5-15) Sec. 102-36. Eligibility for valuation, assessment and taxation. Land which is actively devoted to agricultural, horticultural or forest use shall be eligible for valuation, assessment and taxation as provided in this article when it meets the following qualifications: (1) Time. It has been so devoted for at least the two successive years immediately preceding the tax year for which valuation under this section is requested; (2) Area. The area of such land is not less than five acres; and Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 3 of 24 33

Item 2. (3) Time of application. Application by the owner of such land for valuation under this section is submitted on or before February 1 of the year immediately preceding the tax year to the city assessor on a form prescribed by the city assessor. (Code 1968, § 34-6; Ord. of 3-26-1979; Code 1981, § 19.5-16) Sec. 102-37. Assessment procedures. (a) Valuing land. The city assessor, in valuing land which qualifies as land actively devoted to agricultural, horticultural or forest use under the tests prescribed by this article, and as to which the owner thereof has made timely application for valuation, assessment and taxation under this article for the tax year in issue, shall consider only those indicia of value which such land has for agricultural, horticultural or forest use. In addition to use of his personal knowledge, judgment and experience as to the value of land in agricultural, horticultural or forest use, he shall, in arriving at the value of such land, consider available evidence of agricultural, horticultural or forest capability. (b) Area. In determining the total area of land actively devoted to agricultural, horticultural or forest use, there shall be included the area of all land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities, but land under and such additional land as may be actually used in connection with the farmhouse, shall be excluded in determining such total area. (c) Structures. All structures which are located on land in agricultural, horticultural or forest use, and the farmhouse and the land on which the farmhouse is located, together with the additional land used in connection therewith, shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable structures and other land in the taxing district. (d) Rollback taxes. (1) When land in agricultural use and being valued, assessed and taxed under the provisions of this article is applied to a use other than agriculture, it shall be subject to additional taxes, hereinafter referred to as "rollback taxes," in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the land been valued, assessed and taxed as other land in the city, in the current tax year immediately preceding, in which the land was valued, assessed and taxed hereunder. (2) If, in the tax year in which a change in use of land occurs, the land was not valued, assessed, and taxed under this article, then such land shall be subject to rollback taxes in the following manner: a. If the change of the use of land occurs prior to January 1, 1996, then such land shall be subject to rollback taxes for the five tax years immediately preceding in which the land was valued, assessed, and taxed hereunder. b. If the change in use of land occurs between January 1, 1996, and December 31, 1996, then such land shall be subject to rollback taxes for the six tax years immediately preceding in which the land was valued, assessed and taxed hereunder. c. If the change in use of land occurs between January 1, 1997, and December 31, 1997, then such land shall be subject to rollback taxes for the seven tax years immediately preceding in which the land was valued, assessed, and taxed hereunder. d. If the change in use of land occurs between January 1, 1998, and December 31, 1998, then such land will be subject to rollback taxes for the eight years immediately preceding in which the land was valued, assessed, and taxed hereunder. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 4 of 24 34

Item 2. e. If the change in use of land occurs between January 1, 1999, and December 31, 1999, then such land shall be subject to rollback taxes for the nine tax years immediately preceding in which the land was valued, assessed, and taxed hereunder. f. If the change in use of land occurs on January 1, 2000, or thereafter, then such land shall be subject to rollback taxes for the ten tax years immediately preceding in which the land was valued, assessed, and taxed hereunder. (3) In determining the amounts of the rollback taxes chargeable on land which has undergone a change in use, the city assessor shall, for each of the rollback tax years involved, ascertain: a. The full and fair value of such land under the valuation standard applicable to other land in the city; b. The amount of the additional assessment on the land for the particular tax year by deducting the amount of the actual assessment on the land for that year from the amount of the land assessment determined by the city assessor; and c. The amount of the rollback tax for that tax year by multiplying the amount of the additional assessment determined under subsection (d)(3)b. of this section by the general property tax rate of the city applicable for that tax year. (e) Land condemned, etc. Land condemned or otherwise acquired for a public purpose by the state or any other public authority having condemnation powers shall not be considered a change in use and shall not be subject to rollback taxes as provided in subsection (d) of this section. (Code 1968, § 34-7; Ord. of 3-26-1979; Code 1981, § 19.5-17; Ord. of 3-14-1988; Ord. of 4-22-1996) Sec. 102-38. Annual review. (a) Application. Eligibility of land for valuation, assessment and taxation under this article shall be determined for each tax year separately. An application shall be submitted by the owner to the city assessor on or before February 1 of the year immediately preceding the tax year for which such valuation, assessment and taxation are sought; provided, however, that unless the land usage changes, those applications which have met the provisions to qualify under this article shall be automatically renewed without the owner having to apply annually. (b) Change in land use. If the land usage changes, the farm owner shall, on or before February 1 of the year in which the land usage changes, notify the city assessor of the change in land use. (Code 1968, § 34-8; Ord. of 3-26-1979; Code 1981, § 19.5-18) Secs. 102-39—102-70. Reserved. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 5 of 24 35

Item 2. PART II - CODE OF ORDINANCES Chapter 102 - TAXATION ARTICLE III. REALTY TRANSFER TAX ARTICLE III. REALTY TRANSFER TAX 1 Sec. 102-71. Definitions. (a) The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) Document means any deed, instrument or writing whereby any real estate within the corporate limits of the city, or any interest therein, shall be quitclaimed, granted, bargained, sold or otherwise conveyed to the grantee, but shall not include the following: a. Any will; b. Any lease other than those described or defined in subsection (a)(2) of this section; c. Any mortgage; d. Any conveyance between corporations operating housing projects pursuant to 31 Del. C. § 4501 et seq., and the shareholders thereof; e. Any conveyance between nonprofit industrial development agencies and industrial corporations purchasing from them; f. Any conveyance to nonprofit industrial development agencies; g. Any conveyance between a husband and wife; h. Any conveyance between persons who were previously husband and wife, but who have since been divorced, provided that such conveyance is made after the granting of the final decree in divorce and the real estate or interest therein subject to such conveyance was acquired by the husband and wife, or husband or wife prior to the granting of the final decree in divorce; i. Any conveyance between parent and child or the spouse of such a child; j. Any conveyance: 1. To a trustee, nominee or straw party for the grantor as beneficial owner; 2. For the beneficial ownership of a person, other than the grantor, where, if such person were the grantee, no tax would be imposed upon the conveyance pursuant to this chapter; or 3. From a trustee, nominee or straw party to the beneficial owner; k. Any conveyance between a parent corporation and a wholly owned subsidiary corporation, provided that such conveyance is without actual consideration; l. Correctional deeds without actual consideration; m. Any conveyance to or from the United States, this state or to any of their instrumentalities, agencies or political subdivisions and the University of Delaware; Charter reference(s)—Power of city to impose and collect tax on transfer of real property, subpart A, § 3. 1 Dover, Delaware, Code of Ordinances Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 6 of 24 36

Item 2. n. 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 being conveyed; provided, however, that this subsection shall not apply to any distribution in liquidation or other conveyance resulting from the partial or complete liquidation of a corporation, unless the stock of the corporation being liquidated has been held by the grantor or grantee for more than three years; provided, further, this subsection shall not apply to any conveyance from a partnership to its partners, unless the partners' interest in the partnership has been held for more than three years; o. Any conveyance by the owner or previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises are taken in trade by such builder as a part of the consideration from the purchaser of new, previously unoccupied premises; p. Any conveyance to the lender holding a bona fide mortgage, which is genuinely in default, either by a sheriff conducting a foreclosure sale, or by the mortgagor in lieu of foreclosure; q. 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; provided, however, that only that portion of the tax which is attributable and payable by the religious organization or other body or person holding title to real estate for a religious organization under 30 Del. C. § 5402 shall be exempt; r. Any conveyance to or from a volunteer fire company organized under the laws of this state; provided, however, that only that portion of the tax which is attributable to and payable by the volunteer fire company by this article shall be exempt; s. Any conveyance of a "mobile home" or "manufactured home," as defined in 25 Del. C. § 7003; t. Any conveyance without consideration to an organization exempt from tax under section 501(c)(3) of the federal Internal Revenue Code (26 USC 501(c)(3)); u. Any conveyance to a nonprofit conservation organization, when the property is purchased for open space preservation purposes; v. Any conveyance to or from a nonprofit corporation or organization of real estate acquired for the purpose of rehabilitation and resale without profit. (2) Document includes the following: a. Any writing purporting to transfer a title interest or possessory interest for a term of more than five years in a condominium unit or any unit properties subject to the Unit Property Act pursuant to 25 Del. C. § 2201 et seq. b. Any writing purporting to transfer a title interest or possessory interest of any lessee or other person in possession of real estate owned by the state or other political subdivision thereof. c. Any writing purporting to assign or transfer a leasehold interest or possessory interest in residential property under a lease for a term of more than five years. For this purpose, the term "residential property" means any structure or part of a structure which is intended for residential use, and excluding any commercial unit subject to tax under 30 Del. C. § 2301(a)(88) relating to commercial lessors. (3) First-time homebuyer means a natural person who has at no time held an interest in residential real estate, wherever located, and which has been occupied as their principal residence, and who intends to occupy the property being conveyed as his principal residence, within 90 days following recordation Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 7 of 24 37

Item 2. of the deed. The first-time homebuyer must file an affidavit certifying to his qualifications before the exemption can be granted. In order to alleviate claims for rebate of the transfer tax paid, no rebate shall be made once the deed for the transaction has been recorded. First-time homebuyers submitting a false affidavit in any respect, which would entitle them to the exemption, shall be subject to payment of the unpaid transfer tax, plus interest at the rate of one and one-half percent per month and, upon direction by the council, referral to the attorney general of the state for criminal prosecution. This subsection shall apply to all real estate settlements held on or after January 2, 2000. First-time homebuyers are exempt from the transfer tax as provided herein. The first-time homebuyer exemption shall apply to the seller of property that qualifies for the first-time buyer exemption but only for property located within the downtown redevelopment high priority target area defined in Appendix C. Council shall have the right to deny this exemption to any property owner where the sale and purchase appears to be done fraudulently to take advantage of the realty transfer tax exemption ordinance. (4) Transaction means the making, executing, delivering, accepting or presenting for recording of a document. (5) Value means, in the case of any document granting, bargaining, selling or otherwise conveying any real estate or interest or leasehold interest therein, the amount of the actual consideration therefor, including liens or other encumbrances thereon, and ground rents which encumber the interest in real estate and any other interest in real estate conveyed, provided, that, in the case of a transfer for an amount less than the highest appraised full value of said property for local real property tax purposes, the term "value" shall mean the highest such appraised value, unless the parties or one of them can demonstrate that fair market value is less than the highest appraised value, in which case, the term "value" shall mean fair market value, or actual consideration, whichever is greater. A demonstration that the transaction was at arm's length between unrelated parties shall be sufficient to demonstrate that the transaction was at fair market value. (b) In determining the term of a lease, it shall be presumed for the purpose of computing the lease term, that any rights or options to renew or extend will be exercised. (c) For the purpose of subsection (a)(5) of this section, in the case of a document described in subsection (a)(2) of this section under which the consideration is based, in whole or in part, on a percentage of the income or receipts to be received in the future, actual consideration shall include the amounts actually received under such percentage of income or receipts provision; provided, however, and notwithstanding any other provisions of this article, that the tax imposed by this article shall be due and payable to the controller/treasurer within 30 days after the date such amounts become due and payable under the agreement. (d) Transfers through conveyance of interest. (1) Except as provided in subsections (d)(2) and (3) of this section, where beneficial ownership in real estate is transferred through a conveyance or series of conveyances of intangible interests in a corporation, partnership or trust, such conveyance shall be taxable under this article as if such property were conveyed through a duly recorded "document" as defined in subsection (a)(1) of this section, and subject to the exemptions contained therein, except those exemptions contained in subsections (a)(1)j. and (a)(1)n. of this section. (2) No bona fide pledge of stock or partnership interests as loan collateral, nor any transfer of publicly traded stock or publicly traded partnership interest shall be deemed subject to taxation under this subsection (d). (3) Where the beneficial owners of real property, prior to the conveyance or series of conveyances referred to in this subsection (d), own 80 percent or more of the beneficial interest in the real estate following said conveyance or series of conveyances, such transfers shall not be subject to tax under this subsection (d). Where the beneficial owners of real property, prior to the conveyance or series of Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 8 of 24 38

Item 2. conveyances referred to in this subsection (d), own less than 80 percent of the beneficial interest in the real estate following said conveyance or series of conveyances, such transfers shall not be subject to tax under this subsection (d), unless under regulations promulgated by the city assessor, such transfer or transfers are properly characterized as a sale of real property. Such characterization shall take into account the timing of the transaction, beneficial ownership prior to and subsequent to the conveyance or conveyances, the business purpose of the corporation, partnership or trust, and such other factors as may be relevant. (Code 1981, § 19.5-19; Ord. of 6-27-1988; Ord. of 4-22-1996; Ord. of 8-10-1998; Ord. of 12-13-1999; Ord. of 8-8- 2005(1); Ord. No. 2009-23, 10-26-2009; Ord. No. 2011-17, 8-8-2011; Ord. No. 2015-03, 2-23-2015 ; Ord. No. 2016- 16 , 8-8-2016) Sec. 102-72. Applicability to certain construction. (a) "Document" defined. Notwithstanding section 102-71, there shall be included in the definition of the term "document," for purposes of this article, 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 and materials are supplied, either prior to the date of the transfer of the land on which the building is to be constructed or within one year of the date of the transfer to the grantee. (b) Building permit. No building permit shall be issued unless and until the person or persons (including corporations and/or other associations) requesting such permit shall demonstrate, in whatever form may be specified by the city assessor, including, at his discretion, a form of affidavit, that: (1) No transfer as described in this section has occurred within the preceding year; (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 within one year of the date on which the property was transferred; or (3) There has been paid a realty transfer tax on the document as defined in this section. (c) Certificate of occupancy. In addition, no certificate of occupancy shall be issued relative to any building on which a tax is provided by this section, 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) "Building" defined. The term "building," for purposes of this section, 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 such alteration or addition is less than 50 percent of the value of the property transferred. (e) "Transfer" defined. The term "transfer," for purposes of this section, shall include any transfer made by a "document" as defined in section 102-71, and shall not include any transaction excluded from the definition of the term "document." (f) Inventory for resale. This section shall not apply to the application for a building permit by a builder or developer who acquires the land and obtains the permit for the purpose of including the land with improvements in the builder's or developer's inventory for resale. (g) Rate of certain tax. Notwithstanding section 102-73, the rate of tax on documents described in subsection (a) of this section shall be one percent on amounts exceeding $10,000.00, which shall be borne by the owner of the building whose construction is made subject to tax under subsection (a) of this section. (Code 1981, § 19.5-19.1; Ord. of 4-22-1991) Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 9 of 24 39

Item 2. Sec. 102-73. Levied; exemptions. (a) Rate. Every person who makes, executes, issues or delivers any document, or in whose behalf any document is made, executed, issued or delivered, shall pay therefor and in respect thereof, or for and in respect of the vellum, parchment or paper upon which such document is written or printed, a tax at the rate of 1½ percent of the value of the property represented by such document, which tax shall be payable at the time of the making, execution, issuance or delivery of such document, and said tax is to be apportioned equally between the grantor and grantee, unless otherwise provided for by agreement of the parties. (b) Nominee for grantee. Where a person acquires title to any lands, tenements or hereditaments as a nominee or as a straw party for the real grantee or purchaser, the transfer of such title by such nominee or straw party to the real grantee or purchaser shall be exempt from this tax. (c) Nominee for grantor. Where a person acquires title to any lands, tenements or hereditaments for the purpose of holding the same as a nominee or as a straw party for the grantor, such transfer of title to the nominee or straw party shall be exempt from this tax. (d) Expenditure of funds. The rate of tax imposed by this article, and other provisions or language to the contrary notwithstanding, shall be 1½ percent of the property value represented by such documents as referred to herein and funds realized pursuant to this article shall be segregated from the general fund and be expended solely for capital and operating costs of public safety services and for other programs and services, all in accordance with the provisions of 22 Del. C. § 1601(c). (Code 1981, § 19.5-20; Ord. of 6-27-1988; Ord. of 8-10-1998) Sec. 102-74. Payment generally; documentary stamps generally. (a) Evidence of payment. The payment of the tax imposed by this article shall be evidenced by the affixing of one or more documentary stamps to every document by the person making, executing, issuing or delivering such document, regardless of the situs of the actual making, executing, issuing or delivering of such document. (b) Affixing stamps. Such stamps shall be affixed in such a manner that their removal will require the continued application of steam or water, and the person using or affixing such stamps shall cause such stamps to be canceled in such a manner that they may not be used again either: (1) By writing or stamping, or by causing to be written or stamped thereon, the initials of his name and the date upon which such stamps are affixed or used; or (2) By complying with such other method of cancellation as the city assessor may prescribe. (c) Source of tax. The tax imposed by this article shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale, and of the writ upon which the sale is made, and the sheriff or other officer conducting such sale shall pay the tax herein imposed out of the first moneys paid to him in connection therewith, unless previously paid by any party; provided, however, that any tax imposed by the state shall have priority over the tax imposed under this article. (d) Determination of tax. The value for determining the tax shall be the highest of the following: (1) The bid price; (2) The amount of the mortgage not in excess of the fair value of the real estate; (3) The estimated full value; (4) The full and complete value pursuant to section 102-71. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 10 of 24 40

Item 2. (Code 1981, § 19.5-21; Ord. of 6-27-1988) Sec. 102-75. Liability for payment as between parties. As between the parties to any transaction which is subject to the real estate transfer tax imposed by this article, in the absence of an agreement to the contrary, the burden for paying such tax shall be on the grantor. (Code 1981, § 19.5-22; Ord. of 6-27-1988) Sec. 102-76. Recordation of documents. (a) No document shall be recorded in the office of the recorder of deeds in and for the county unless one or more documentary stamps shall have been affixed thereto as provided in this article. (b) The affixation of stamps to a document upon which a tax is imposed by this article, when lodged with or presented to the recorder of deeds, shall be an affirmation on the part of the transferor that the true, full, and complete value of the transaction is fully reflected in the amount of the stamps affixed thereto. (c) Every document, when lodged with or presented to the recorder of deeds and city assessor, shall set forth therein, and as a part of such document, the true, full, and complete value thereof, or shall be accompanied by an affidavit, executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full, and complete value thereof or the reason, if any, why such document is not subject to tax under this article. (Code 1981, § 19.5-23; Ord. of 6-27-1988) Sec. 102-77. Duties of city assessor. In addition to the other duties of the city assessor: (1) Stamps. The city assessor shall prepare and furnish adhesive stamps of such denominations and in such quantities as may be necessary for the payment of the tax imposed by this article and shall make provisions for the sale of such stamps in such places as may be deemed necessary and indicate on the document the amount of transfer tax that has been paid. (2) Other evidence of payment. The city assessor may, by regulations, provide for the evidence of the payment of the tax to be shown on the document by means other than the affixing of documentary stamps. (3) Regulations. The city assessor is charged with the enforcement of this article and is authorized and empowered to prescribe, adopt, promulgate, and enforce regulations relating to: a. The method to be used in affixing or cancelling of stamps in substitution for or in addition to the method and means provided in this article. b. The denomination and sale of stamps. c. Any other matter or thing pertaining to the administration and enforcement of this article. (4) Audit. The city assessor is charged with review of the payment and the "value" stated for the purpose of the tax. a. The review and audit process should be conducted within ten days of the "stamping" of the deed. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 11 of 24 41

Item 2. b. Notification to attorney/title company shall be made within five business days of the findings from the review and audit process. (Code 1981, § 19.5-24; Ord. of 6-27-1988; Ord. No. 2009-05, 7-27-2009) Sec. 102-78. Prohibited acts enumerated. No person shall: (1) Pay tax. Make, execute, issue, deliver or accept, or cause to be made, executed, issued, delivered or accepted, any document without the full amount of tax due thereon under the provisions of this article being duly paid; (2) Cancel stamp. Make use of any documentary stamp to denote payment of any tax imposed by this article without cancelling such stamp as provided in section 102-74(b); (3) Comply with regulations. Fail, neglect or refuse to comply with, or otherwise violate, the regulations prescribed, adopted, and promulgated by the department [sic] under the provisions of this article; (4) Cut stamp. Fraudulently cut, tear or remove any documentary stamp from a document; (5) Fraud. Fraudulently affix to any document upon which a tax is imposed by this article any documentary stamp which has been cut, torn or removed from any other document upon which a tax is imposed by this article or any documentary stamp of insufficient value, or any forged or counterfeited stamp, or any impression of any forged or counterfeited stamp, die, plate or other article; (6) Alter cancellation. Willfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp with the intent to use or to cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale or give away any such altered or restored stamp to any person for use, or knowingly use the same; (7) Possess altered stamp. Knowingly have in his possession any altered or restored documentary stamp which has been removed from any document upon which a tax is imposed by this article and the possession of such stamp shall be prima facie evidence of an intent to violate this subsection; (8) Forged stamp. Knowingly or willfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited documentary stamp; or (9) Accept unstamped document. Accept for recording in the office of any recorder of deeds any document upon which the realty transfer tax is imposed by this article without the proper documentary stamp or other evidence of payment of the tax affixed thereto as required by this article as is indicated in such document or accompanying affidavit. (Code 1981, § 19.5-25; Ord. of 6-27-1988) Sec. 102-79. Violations; penalties. Any person guilty of conduct prohibited in section 102-78 shall, upon conviction, be punished by imposition of a fine as provided for in Appendix F—Fees and Fines. Fines not paid within 14 days of the day the fine was issued, including the day the fine was issued, shall be automatically doubled in amount. (Code 1981, § 19.5-26; Ord. of 6-27-1988; Ord. of 9-22-2003; Ord. No. 2009-09, 6-22-2009) Secs. 102-80—102-110. Reserved. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 12 of 24 42

Item 2. PART II - CODE OF ORDINANCES Chapter 102 - TAXATION ARTICLE IV. ABATEMENT OF REAL ESTATE TAXES ARTICLE IV. ABATEMENT OF REAL ESTATE TAXES Sec. 102-111. Purpose. In the opinion of city council, the abatement of city real estate taxes for certain qualifying industries and businesses defined herein best promotes the public welfare by providing incentives for them to expand or locate in the city, thereby creating new employment opportunities for the citizens of the city and ultimately strengthening the city's tax base. In the opinion of council of the City of Dover, the abatement of city real estate taxes for certain qualifying homeowners in certain designated areas of the city thus promotes the public welfare by providing incentives for these homeowners to purchase residences and locate in these areas in the city. (Code 1981, § 19.5-31; Ord. of 12-11-2000; Ord. of 8-8-2005(2); Ord. No. 2014-01, 2-10-2014 ) Sec. 102-112. Authority. Article VIII, section 1 of the constitution of the state provides that real property located within the boundaries of any incorporated municipality may be exempted from municipal property tax by the municipality when, in the opinion of the municipality, it will best promote the public welfare. (Code 1981, § 19.5-32; Ord. of 12-11-2000) Sec. 102-113. Qualifications. (a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: Control with respect to a corporation means ownership, directly or indirectly, of stock possessing 50 percent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote and 50 percent or more of the shares of such corporation entitled to vote and 50 percent or more of the total number of shares of all other classes of such corporation's stock. Control with respect to a trust means ownership, directly or indirectly, of 50 percent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital of profits interest in a partnership or association, or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in section 267(c) of the Internal Revenue Code (26 USC 267(c)). Expanded facility means any qualified property that is modified with an improvement or addition (other than a replacement resulting from the acquisition, construction, reconstruction, installation, or erection of improvements or additions resulting from repairing, refurbishing, retooling, recycling, or other similar process or procedure that merely preserves or restores the value of an existing facility and not including any improvement or addition that, in the determination of the council, does not constitute an integral part of a qualified activity), if such improvements or additions are placed in service by the taxpayer after January 1, 2001. Abatement will only be to the extent of the taxpayer's qualified investment in such improvements or additions. Dover, Delaware, Code of Ordinances Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 13 of 24 43

Item 2. Large vacant commercial facility means a building of 20,000 square feet or larger and vacant continuously for 18 months or more. New facility means any qualified facility (other than an expanded facility or a replacement facility) constructed by the taxpayer after January 1, 2001. For the purposes of this article, the term "constructed" means the issuance of a building permit for $1,000,000.00 or more with regards to subsection (b)(1) of this section, and the issuance of a building permit for $3,000,000.00 or more with regards to subsection (b)(2) of this section. Placed in service and original use have the meanings ascribed to such terms under section 167 of the Internal Revenue Code (26 USC 167) and regulations promulgated thereunder. Qualified activity means any activity constituting manufacturing (other than any repair, refurbishing, retooling, recycling or other similar process or procedure that merely preserves or restores the value of a product or that does not change the inherent nature of a product or material). Such term includes any activity engaging in business as a wholesaler; the CCBA and any subsequent legislation as enacted by the state; any home offices and operating units of insurance companies; and any combination of activities described herein. Qualified employee means any person employed within the city/county on a regular and full-time basis. Qualified facility means any qualified property located in the city that constitutes a new or an expanded facility, located within the industrial park manufacturing district, industrial park manufacturing 2 district, or manufacturing district, and that is used by a taxpayer in or in connection with a qualified activity. Qualified investment for any taxable year is based on the value of a qualified facility as of the last business day of such taxable year. Qualified property means any building and its structural components, and any other improvement to real property. Such term includes the land on which such building or other improvements are located, if ownership of said land and structural improvements is identical. If any property is owned or leased by the taxpayer in common with any other person or persons, such property may constitute "qualified property" only to the extent of the taxpayer's proportionate interest. Related person means a corporation, partnership, association, or trust controlled by the taxpayer; or an individual, corporation, partnership, association, or trust that is in control of the taxpayer; or a corporation, partnership, association, or trust controlled by an individual, corporation, partnership, association, or trust that is in control of the taxpayer. (b) Established. Industries/businesses may qualify for property tax abatement either by meeting the industry function qualifications detailed in the following subsection (b)(1) or the investment qualifications detailed in the following subsection (b)(2) or the occupancy qualifications detailed in the following subsection (b)(3): (1) Qualifying industries/businesses by function. a. Manufacturers and financial institutions as defined by the FCDA, CCBAA, and subsequent legislation and home offices and operating units of insurance companies shall be qualifying industries, including, but not be limited to, distributors, transportation (air, rail, barge, truck), printing and publishing, and food processing. b. Investment and employees. The qualifying industry must invest at least $1,000,000.00 in a qualifying new or expanded facility in the city and hire at least 20 qualified employees (including owners/operators), 75 percent of whom shall be city/county residents not employed by the qualifying industry/activity at the time of its relocation/expansion within the city. The council may, at the time of application, reduce the 75 percent requirement to a lesser percentage, but not less than 50 percent. The qualifying industry agrees to supply information verifying compliance with this section in whatever legally acceptable manner the council shall so request. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 14 of 24 44

Item 2. (2) Qualifying industry/businesses by investment. Industries/businesses that do not meet the qualifications as specified in subsection (b)(1) of this section can nevertheless qualify for property tax abatement by investing a minimum of $3,000,000.00 in a new or expanded facility in the city located within the industrial park manufacturing district, industrial park manufacturing 2 district, or the manufacturing district, and hire at least 15 qualified employees (including owners/operators), 75 percent of whom shall be city/county residents not employed by the qualifying industry/activity at the time of its relocation/expansion within the city. The council may, at the time of application, reduce the 75 percent requirement to a lesser percentage, but not to less than 50 percent. The qualifying industry agrees to supply information verifying compliance with this section in whatever legally acceptable manner the council shall so request. (3) Qualifying industry/business by occupying a large vacant commercial facility. Entities that do not qualify for property tax abatement under subsection (b)(1) or (b)(2) can qualify for property tax abatement by (a) purchasing a large vacant commercial facility if the purchase of the large vacant commercial facility will result in the employment of 15 or more full-time employees; or (b) leasing a large vacant commercial facility if the initial lease term is at least ten years, the lease of the large vacant commercial facility will result in the employment of 15 or more full-time employees, and the occupying tenant submits a letter of intent to lease and requests the abatement for either their own benefit when the tax burden is the responsibility of the tenant, or on behalf of the owner when the tax burden is the responsibility of the owner. The demolition of a large vacant building and the construction of a new replacement 20,000 square feet or greater that meets the conditions of [subsection] (b)(3) of section 102-113, Qualifications, shall qualify for abatement. (c) Benefits. (1) The council may abate city real estate taxes on a ten-year sliding scale as follows, or upon any other scale or method deemed most advantageous by the council for the public welfare: Fiscal Year Construction Ended 100 percent reduction of taxes First year of operation 90 percent reduction of taxes Second year of operation 80 percent reduction of taxes Third year of operation 70 percent reduction of taxes Fourth year of operation 60 percent reduction of taxes Fifth year of operation 50 percent reduction of taxes Sixth year of operation 40 percent reduction of taxes Seventh year of operation 30 percent reduction of taxes Eighth year of operation 20 percent reduction of taxes Ninth year of operation 10 percent reduction of taxes Tenth year of operation 0 percent reduction of taxes (2) Unless otherwise directed by the council, year one of the abatement period will commence with the first property tax billing following the completion of the qualifying new or expanded facility and the meeting of all requirements as detailed in subsections (b)(1) and (b)(2) of this section. Abatement for expanded facilities will be limited to expansion value only. (3) All quarterly property taxes for new construction, as defined in section 49A of the city Charter, will likewise be abated for qualifying new or expanded facilities. (4) The property tax abatement program will have no effect on both citywide revaluations of property values for taxation purposes and the institution of those new values. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 15 of 24 45

Item 2. (d) Any persons purchasing residential real property in which they will reside within the downtown redevelopment high priority target area defined in Appendix C shall be given tax relief from the payment of real estate taxes in the following manner: first year of ownership, total tax abatement; second year of ownership, 75 percent tax abatement; third year of ownership, 50 percent tax abatement; fourth year of ownership, 25 percent tax abatement; fifth year of ownership, no tax abatement. Provided however that the homeowner is required to occupy the home as their principal place of residence during the entire time that the taxes are abated and if the property ceases to be their principal place of residence at any time during the four-year period of abatement, then they shall lose their right of abatement and shall be required to pay immediately all taxes abated up to the time that the home ceases to be their principal residence. In order to obtain the tax abatement, the homeowner must make application by affidavit submitted to the city assessor showing qualification for the abatement and each year thereafter, submit a similar affidavit showing their continued right to the abatement. If qualification for the abatement ceases within the four-year period of abatement the homeowner is required to notify the city assessor of the lack of qualification for the abatement and within 90 days from the date the qualification ceases, pay all taxes abated in the past. First year of owner occupancy 100 percent reduction of taxes Second year of owner occupancy 75 percent reduction of taxes Third year of owner occupancy 50 percent reduction of taxes Fourth year of owner occupancy 25 percent reduction of taxes Fifth year of owner occupancy 0 percent reduction of taxes (Code 1981, § 19.5-33; Ord. of 12-11-2000; Ord. of 8-8-2005(3); Ord. No. 2011-11, 7-11-2011; Ord. No. 2011-17, 8- 8-2011; Ord. No. 2015-03, 2-23-2015 ; Ord. No. 2019-20 , 1-13-2020) Sec. 102-114. Application process. (a) Letter. An initial application for abatement shall be by letter sent to the city assessor by the taxpayer, specifying the exact provisions under which the applicant qualifies (i.e., type of industry, financial investment, level of city/county resident staffing, level of ownership and control, etc.). (b) Time of application. Applications may be made at any time prior to the issuance of a certificate of occupancy for the subject property. Applications for tax abatement received after the certificate of occupancy for a subject property has been issued will be rejected. (c) Notice. The city assessor shall notify the applicant within 30 days if the project would meet all conditions for approval. (d) To council. After a certificate of occupancy is issued for the subject property, the city assessor shall determine if all qualifications for a tax abatement have been met. When so satisfied, the city assessor shall present the abatement request, with all qualifying documentation, to the city council for approval. (e) Extension. When the applicant cannot meet all qualifications for tax abatement at the time the certificate of occupancy is issued, an automatic 24-month approval extension shall be activated. If qualifications remain unfulfilled at the expiration of the approval extension, the abatement application will be denied by the city assessor. (f) Statement of compliance. The council shall require an annual statement of compliance as a condition to remain eligible for the abatement program. The statement, due by April 15 of each year, shall be used to ensure continued fulfillment of all abatement qualifications. Failure to submit a requested statement of compliance shall disqualify any participation in the abatement program for the property tax billing following the missed April 15 deadline. The reduction of taxes percentage for the disqualified billing year will be extinguished as unused, with the next lower percentage becoming available for the following tax year. (Code 1981, § 19.5-34; Ord. of 12-11-2000) Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 16 of 24 46

Item 2. Sec. 102-115. Termination of ownership. If, prior to the expiration of the ten-year abatement period, the qualifying facility is sold to a non-associated outside party, the council has the option to both cancel all remaining years of the abatement program for the facility, and/or require the selling party to reimburse the city for all tax abatement amounts allowed. The acceptance of any tax rebates under this article constitutes acceptance of this reimbursement provisions. (Code 1981, § 19.5-35; Ord. of 12-11-2000) Sec. 102-116. Affordable apartment housing complexes. (a) A multifamily apartment complex which meets all of the following criteria shall be entitled to a five-year phase-in of real property taxes: (1) It must consist of no less than 30 units. (2) It must be required by a deed restriction or other legal document to lease not less than 80 percent of the residential units located therein to persons whose annual income is 60 percent or less of area median income adjusted by household size as defined by the Federal Department of Housing and Urban Development (HUD) for Kent County, Delaware. (3) It must have been approved by the Delaware State Housing Authority (DSHA) for financing of new construction, or DSHA-defined substantial rehabilitation of existing housing; and, acquisition if DSHA- defined substantial rehabilitation is being done. (b) The phase-in of real property taxes shall be in accordance with the following table: Year of Operation Reduction of Taxes (Percent) 1 100 2 75 3 50 4 25 5 0 (c) Unless otherwise directed by the council, year one of the abatement period begins in the tax year after the completion of the new construction or rehabilitation of existing housing. (d) All quarterly property taxes for new construction, as defined in section 49A of the City Charter, will likewise be abated for apartment complexes that meet the aforementioned criteria.. (e) This property tax abatement program will have no effect on both citywide revaluations of property values for taxation purposes and the institution of those new values. (f) Any person who purchases a property for which an application for the abatement was made, or for which the abatement was approved, will have the rights and benefits of the application or approved abatement. (g) The approval of all abatements under this program shall be by the city assessor. Notice of action taken in determining entitlement to the abatement shall be given to the property owner. The property owner shall have rights of appeal as outlined in section 47 of the Dover City Charter. (Ord. of 7-10-2006) Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 17 of 24 47

Item 2. Sec. 102-117. Construction of new facility. (a) Tax abatement benefit. During the construction of a new facility or an expanded facility, meaning after the issuance of a building permit and prior to the issuance of a certificate of occupancy, improvements less than 100 percent complete by January 1 shall be eligible for an abatement of city real estate taxes. (b) Application; eligibility. (1) Separate application under this subsection shall be submitted to the office of the assessor pursuant to the requirements of subsection 102-114(a) no later than 30 days after notice of eligibility is issued. (2) Applicants must certify that they are in good standing pursuant to section 1-13 of the City Code. All construction must be active at the time of application. (c) Limitation on applicability. (1) Abatement under this subsection may not exceed a period of 12 months. (2) Notwithstanding other provisions of this subsection, the abatement period may, at the discretion of the assessor, be extended for a period not to exceed an additional 12 months for good cause shown. Good cause includes, but is not limited to, increase in the scope of the project, acts of nature, and, as long as no party with control of the new facility is at fault, fire or vandalism. Abandonment of a project shall not be considered good cause. (d) Right to appeal. Any aggrieved taxpayer shall have the right to appeal the decision of the assessor to the city council. Appeals must be filed with the council not more than ten days after the date the written decision of the assessor is issued. (Ord. No. 2011-02, 2-14-2011) Sec. 102-118. Revocation of eligibility. The beneficiary of the incentives provided by this article must remain current on all obligations due the city. If, at any time after the incentives have been granted, the beneficiary of the incentives becomes delinquent on any of the obligations listed in section 1-13(b), the city manager shall revoke the eligibility for any portion of the incentives not yet received by the beneficiary. Notice shall be given to such beneficiary in writing. For the purposes of this section, the beneficiary of the incentives shall include the person or artificial entity that receives the incentive and the owner of one-half or greater interest in an artificial entity that receives the incentive. ( Ord. No. 2014-01, 2-10-2014 ) Secs. 102-119—102-150. Reserved. ARTICLE V. TAX CREDITS FOR HISTORIC PROPERTIES Sec. 102-151. Voluntary tax credits for preservation, restoration, and/or rehabilitation. Owners of historic properties located in the city historic district zone, as shown on the city zoning map, or properties listed on the National Register of Historic Places may be entitled to tax credits for preservation, Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 18 of 24 48

Item 2. restoration, and/or rehabilitation of the exterior architectural facades of their buildings, subject to the following special procedures and requirements: (1) Applicability. Tax credits shall be applicable only for preservation, rehabilitation, and/or restoration of exterior architectural improvements which are not covered by insurance claims due to recent damage of the property. (2) Amount. Tax credits shall be provided at 50 percent of the total cost of the approved preservation, restoration, and/or rehabilitation, up to a maximum credit of $6,000.00 (with a total project cost minimum of $12,000.00). The cost of the project must be at least $1,200.00, resulting in a minimum tax credit for the project of $600.00. (3) Run with property. Tax credits shall run with the property for a ten-year period. However, the credit shall not transfer to any new owners of the property. (4) Prorated. Tax credits shall be prorated over the ten-year period. For example, a $6,000.00 credit shall be applied in $600.00 increments each year toward a property owner's city real estate tax. If the credit is less than the annual tax due on a property, the owner shall pay the difference to the city through the real estate billing process. If the credit is more than the annual tax due on a property, the owner's credit shall be deemed to be equivalent to the annual tax due. (5) Total credit. The owners of a property may apply more than once for tax credits; however, the total credit shall not exceed $600.00 per year in any given year, and a property may not receive a total abatement greater than $12,000.00. (Code 1981, § 19.5-40; Ord. of 1-12-1998; Ord. of 1-10-2000) Sec. 102-152. Application requirements. (a) Submissions to city planner. Property owners shall submit a historic tax credit application, and, when applicable, a building permit application and/or application for architectural review certificate as required by Appendix B - Zoning, Article 10 - Planning Commission, Section 3 - Historic District Commission and Architectural Review. (b) Plans. A tax credit request submittal shall include the type and number of plans and specifications required for a building permit and, in addition, elevation plans and specifications, showing the impact of the proposed work on the exterior architectural facade of the building. (c) Photographs. A tax credit application submittal shall include current color photographs of the property, showing the present condition of the property, and accurately representing the existing materials and texture. All photographs shall be labeled indicating the direction of view. (d) Other information. Other information may be required by the city planner to facilitate review of such tax credit submittal. (e) Cost estimate. An itemized cost estimate shall be submitted, which shall be the basis for the tax credit. (Code 1981, § 19.5-41; Ord. of 1-12-1998; Ord. No. 2015-03, 2-23-2015 ) Sec. 102-153. Application review and approval. (a) Factors considered. The city planner shall first review the submitted applications, plans, photos, and related information to determine if the property is a qualifying historic property. In making this determination, the city planner shall consider the following: Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 19 of 24 49

Item 2. (1) The property's significant value as part of the historical, cultural, artistic, social, ethnic or other heritage of the nation, state or city; (2) The property's association with an important person or event in national, state, or local history; (3) Whether the property is representative of the distinguishing characteristics of an architectural type inherently valuable for the study of a period, style, craftsmanship, method of construction or use of an indigenous material; (4) Whether the property is the notable work of a master builder, designer, architect, or artist whose individual genius has influenced an era. (b) Review. If the city planner determines that the property is a qualifying property, they shall review the submitted application plans, specifications, and related information for compliance with the following: (1) The proposed application constitutes an exterior preservation project seen readily from a street, sidewalk, or public way, where measures are applied to sustain the existing form, integrity, and material of the building or structure, including stabilization work, where necessary, as part of ordinary maintenance and repair; (2) The proposed application constitutes an exterior rehabilitation project readily seen from a street, sidewalk or public way, which would return the property to a state of utility through repair or alteration which makes possible an efficient use of the building, while preserving those portions or features of the property which are central to its historic, architectural, and cultural significance; (3) The proposed application constitutes an exterior restoration project readily seen from a street, sidewalk, or public way, which accurately recovers the form and detail of a property and its setting as it appeared at a particular period of time in the past by means of removal of later work or by the replacement of missing earlier work; or (4) The proposed application conforms with the recommended practices and treatments of the design standards and guidelines for the city historic district. Practices and treatments designated as not recommended or inappropriate in the guidelines, or determined by the historic district commission to be inappropriate shall not qualify for this tax credit. (c) Referral to historic district commission. The city planner may refer any application for tax credits under this article to the historic district commission for consultation with the commission. The applicant shall have the right to appeal a tax credit disapproval to city council. (d) Expense report. Upon the completion of the qualified work for which a tax credit has been approved, the property owner or his contractor shall submit to the city planner a written expense report, which verifies the costs associated with the project and shall request an inspection of the completed work by the city planner. (e) Tax credits. The tax assessor shall apply approved tax credits during the fiscal year subsequent to the submittal to the city planner by the applicant of the contractor's final invoice to verify the cost of the repairs to the building and following certification from the city planner that the work has been completed in accordance with the approval of the tax credit application, building permit, and/or architectural review certificate. (Code 1981, § 19.5-42; Ord. of 1-12-1998; Ord. No. 2015-03, 2-23-2015 ) Secs. 102-154—102-180. Reserved. Created: 2021-03-25 17:26:00 [EST] (Supp. No. 34, Update 1) Page 20 of 24 50

Item 2. PART II - CODE OF ORDINANCES Chapter 102 - TAXATION ARTICLE VI. EXEMPTIONS; BOARD OF ASSESSMENT APPEALS ARTICLE VI. EXEMPTIONS; BOARD OF ASSESSMENT APPEALS 2 Sec. 102-181. Board of assessment appeals. There shall be a board of assessment appeals, which shall be designated by the city council, to be composed of not less than three civilian members, and such board shall hear appeals from any general property assessments. The members of the board shall serve four-year staggered terms. Members shall be qualified voters of the city and have experience in the state in one of the following fields: (1) Real estate brokerage of sales; (2) Property appraisal/assessments; (3) Real property law; (4) Accounting. (Code 1981, § 19.5-50; Ord. of 3-12-2001; Ord. No. 2009-17, 11-9-2009) Charter reference(s)—Board of revision and appeals, subpart A, § 47Charter reference(s)—. Sec. 102-182. Authority to exempt real property from taxation. The city council shall have the power to exempt real property located within the city from municipal property taxes when, in the opinion of the board, the same will best promote the public welfare. The city assessor shall be empowered to grant tax exemptions to senior citizens where the requested income verification is completed and meets the requirements of section 102-183. Pursuant to Del. C. title 9, §§ 8105 and 8110, the city assessor shall be empowered to grant tax exemptions to property owned by governmental, religious, educational, charitable agency or civic associations owning parkland, upon receipt of an application filed by the organization establishing its entitlement to such exemptions. The city assessor shall be empowered to grant tax exemption to and waive delinquent taxes on real property which has been required by the City of Dover to be set aside for public parkland or open space once the subdivision/phase of subdivision has reached 80 percent completion and/or street dedication, whichever occurs first, in concurrence with the city manager. Any outstanding penalty or interest incurred as a result of unpaid taxes on said property shall be forgiven. (Code 1981, § 19.5-51; Ord. of 3-12-2001; Ord. No. 2009-17, 11-9-2009; Ord. No. 2016-11, 3-28-2016) Charter reference(s)—Tax exemptions, subpart B, § 3. State law reference(s)—Tax exemptions, Del. Const. art. VIII, § 1. Editor's note(s)—Ord. No. 2009-17, adopted Nov. 9, 2009, amended the title of art. VI to read as herein set out. 2 The previous title read Exemptions; Tax Appeals Committee. This article supersedes sections 2-1—2-3 of the 1981 City Code. Dover, Delaware, Code of Ordinances Created: 2021-03-25 17:26:01 [EST] (Supp. No. 34, Update 1) Page 21 of 24 51

Item 2. Sec. 102-183. Tax exemption for senior citizens. (a) Authority. This section is adopted to implement 22 Del. C. § 1001 et seq., granting exemptions from municipal taxation on real property for persons 65 years of age or over. Compliance must be made with such chapter 10 and this section in order to qualify for such exemption. (b) Qualifications. The exemption shall be for real property owners 60 years of age or over. If qualified, their real property shall be exempt from municipal taxation to the extent of the first $50,000.00 of assessed valuation. This exemption shall be subject to the following: (1) Owner resides alone. If the income of a property owner who resides alone exceeds the sum of $15,851.00 (2008) for the income tax year immediately preceding the date of making an application for the exemption, then the exemption shall not be granted. The maximum income limit stated in the preceding sentence shall increase each year by the same percentage as the cost of living adjustment granted to recipients of Social Security retirement benefits. (2) Spouses reside together. If the income of a property owner and spouse who reside together exceeds the sum of $22,192.00 (2008) for the income tax year immediately preceding the date of making an application for the exemption, then the exemption shall not be granted. The maximum income limit stated in the preceding sentence shall increase each year by the same percentage as the cost of living adjustment granted to recipients of Social Security retirement benefits. (3) Exclusion from income. In computing income of the property owner in order to determine entitlement for the deduction, Civil Service Retirement System (CSRS) benefits up to 150 percent of the Social Security maximum benefit, Social Security benefits and railroad pensions shall not be considered as income. (4) Location, use of property. The real property must be located within the limits of the city and must be used exclusively for residential purposes. (5) Residence. The real property must be the legal residence of, and be occupied in whole or in part by, the property owner. (6) Owner of record. The property owner must be the owner of record of said real property as of December 31 of the calendar year immediately preceding the date of making application for the exemption. (7) Time when age attained. The property owner must have attained the age of 60 years by March 1 of the year in which the exemption application is filed. (8) Filing applications. Applications for exemption shall be filed in accordance with regulations adopted by the city council and for cause shown. The city assessor may accept and act upon applications received after any established application filing date. (9) Refund. The city assessor is empowered to refund taxes paid by a qualified applicant who is entitled to an exemption and successfully files for the same. (10) Evidence. The city assessor's office shall be authorized to require any applicant to submit evidence substantiating income reported for receipt of the exemption. The city assessor may deny applications where requested income verification is not submitted by the applicant. (11) Denial; appeals. Denial of exemptions by the city assessor and any other complaints regarding the exemption process may be appealed by the taxpayer directly to the board of assessment appeals. The board of assessment appeals shall have the power to affirm, overrule or remand the decision of the city assessor. Created: 2021-03-25 17:26:01 [EST] (Supp. No. 34, Update 1) Page 22 of 24 52

Item 2. (12) Interest; retroactive exemptions. Qualified senior citizens who fail to exercise their property tax exemption shall not be entitled to any interest payments on said exemption amount; nor shall unexercised property tax exemptions be retroactive beyond the current tax year. (13) Penalties. Penalties assessed to delinquent property tax accounts that are eligible for a senior citizen exemption that has not been exercised shall not be excused. (14) Council review. City council will review these numbers at the conclusion of each reassessment. (Code 1981, § 19.5-52; Ord. of 3-12-2001; Ord. of 5-23-2005; Ord. of 4-28-2008(1); Ord. NO. 2010-06, 3-22-2010; Ord. No. 2012, 3-12-2012) Charter reference(s)—Tax exemptions, subpart B, § 3. State law reference(s)—Tax exemptions, Del. Const. art. VIII, § 1. Sec. 102-184. Tax exemption for disabled citizens. Individuals who are determined to be disabled under the law applicable to the Social Security Administration are qualified to apply for the property tax exemption. (Ord. of 4-28-2008(1)) Sec. 102-185. Appeals. (1) Appeal date deadlines (unless otherwise stated on official documentation): Appeal filing deadline (annual appeals) ..... April 30 Appeal filing deadline (October ¾ supplemental bills) ..... October 30 Appeal filing deadline (January ½ supplemental bills) ..... January 30 Appeal filing deadline (April ¼ supplemental bills) ..... April 30 If a USPAP summary appraisal report is deemed required, an additional 30-day extension from the original deadline date will be granted in accordance with the city assessment appeal policy. (2) Right to appeal is lost if appellant has missed the designated appeal date. The appellant may appeal the following April for the next billing cycle. (3) Appeals/refunds for errors or opinions of value from appellants will not be heard for prior years. (4) The assessment as revised and adjusted by the board of assessment appeals shall be the listed value for the year under appeal and shall be the basis for the levy and collection of taxes for the city. (Ord. No. 2009-05, 7-27-2009; Ord. No. 2009-17, 11-9-2009) Secs. 102-186—102-189. Reserved. Created: 2021-03-25 17:26:01 [EST] (Supp. No. 34, Update 1) Page 23 of 24 53

Item 2. PART II - CODE OF ORDINANCES Chapter 102 - TAXATION ARTICLE VII. LODGING TAX ARTICLE VII. LODGING TAX Sec. 102-190. Local lodging tax. (a) A local lodging tax is hereby levied of up to three percent of the cost of the rent, in addition to the amount imposed by the state and the county, for any room or rooms in a hotel, motel or tourist home, as defined in 30 Del. C. §6101, within the boundaries of the city. The tax will be implemented beginning July 1, 2020 at the rate of one-half of one percent for 2020; one percent for 2021; and one and one-half percent for subsequent years. (b) The local lodging tax, pursuant to this article, is the responsibility of the occupant of the room and shall be collected at the time the rental is paid. Operators of the hotel, motel or tourist home are responsible for the collection of the local lodging tax and the remittance of the taxes to the city within 20 days after the end of each calendar month, in accordance with procedures established by the city manager and using forms designated by the city finance department. The tax imposed shall be shown on the billing to the occupant as a separate and distinct item. (c) Lodging tax receipts will be accounted for in a committed fund balance account to be used only for infrastructure. (d) No local lodging tax pursuant to this article shall be collected for reservations or contracts for lodging executed or completed before July 1, 2020. (Ord. No. 2019-16 , 9-23-2019) S:\CHARTER AND CODE AMENDMENTS-WORKING FILES 2016\ELIMINATION OF TAX ASSESSOR POSITION\Chapter 102 - Taxation.docx Dover, Delaware, Code of Ordinances Created: 2021-03-25 17:26:01 [EST] (Supp. No. 34, Update 1) Page 24 of 24 54

Item 2. C. Plat. 1. The plat shall conform substantially to the preliminary layout approved by the commission and, if desired by the subdivider, it may constitute only that portion of the approved preliminary layout which he proposes to record and develop at the time, provided that said portion conforms to all requirements of these regulations. 2. The plat and other documents as specified in article V shall be prepared by the subdivider in accordance with the general requirements and design standards specified in article VI, and shall be submitted to the city planner subject to the following: (a) Preliminary subdivision layout approval shall expire on the last day of the sixth month after the date of conditional approval of the planning commission if the preliminary plans have not been completed in accordance with all conditions of preliminary subdivision layout approval unless an extension of time is applied for by the applicant and granted by the planning commission. (b) Application for extension of approval shall be made no later than 30 days prior to the final approval expiration date. Upon receipt of such application, the matter shall be considered at the next regularly scheduled meeting of the planning commission. (c) In considering a request for an extension of approval the planning commission shall consider, but not be limited to, the following: (1) Whether the project has been delayed for reasons beyond the control of the applicant, excluding economic or financial reasons. (2) Whether the project is of a minor size and scale. (3) Whether there has [have] been any significant changes in the surrounding neighborhood. (4) Whether there has [have] been any related amendments to the zoning map or text, or the comprehensive plan, or if any waivers or variances have been granted. (d) Applications for extension shall be submitted to the city by completing an application for extension of approval form which may be obtained in city hall. (e) Under no circumstances shall the planning commission grant extensions beyond six months from the date of first approval. 3. Application for approval of the plat shall be submitted in writing by the subdivider to the city planner, together with three prints of the plat and the plat review fee as provided for in Appendix F—Fees and Fines. 4. Within 45 days from the date of submission of the plat or within such additional time as may be consented to by the applicant, the city planner shall approve or disapprove said plat, and shall notify the subdivider in writing of the decision and state the conditions of approval if any, the required modifications if any, or the reasons for disapproval. Approval of the plat shall not become final until the provisions of paragraphs [subsections] 5. and 6. below have been complied with. 5. When all improvements are completed to the satisfaction of the city manager and when the subdivider makes an application for dedication of streets and other public areas and easements, such application shall be accompanied by a maintenance bond in the amount of ten percent of the cost of all public improvements, upon the advice of the city manager, to be adequate to assure the satisfactory condition of the initial improvements for a period of at least one year following their completion and to remain valid until certificates of occupancy have been issued and/or property transfers have occurred for at least 75 percent of the lots within the subdivision. Such bond shall be satisfactory to the city solicitor with regard to form, sufficiency, manner of execution and surety. Created: 2021-03-25 17:26:04 [EST] (Supp. No. 34, Update 1) Page 1 of 2 55

Item 2. 6. The approved plat shall be filed and recorded in the county recorder of deeds' office within 90 days from the date of final approval by the city planner; otherwise, said approval shall become null and void, unless an extension of time is applied for, and granted by the city planner within the said 90-day period. 7. After filing the plat with the county recorder of deeds' office, the subdivider shall enter the county file number and date of filing on one reproducible transparency on stable base material and three block or blue line prints on white paper, and shall deliver them to the city planner, together with one print of the plat reduced to a scale of 400 feet to the inch and one to a minimum scale of 50 feet to the inch, if requested by the commission. The city planner shall deliver the reproducible transparency and one print to the city engineer and one print to the city assessor's office. 8. The subdivider shall secure the assessment lot and house numbers from the assessor. 9. The subdivider shall follow one of the procedures set forth in paragraph [subsection] (a) or (b)[sic] below: (a) Should the subdivider desire that a certificate of occupancy be issued prior to completion of all required improvements to the satisfaction of the city manager, the subdivider shall furnish the city manager with a completion guaranty in the amount of 150 percent of the cost of all uncompleted improvements and in a form satisfactory to the city manager. Said completion guaranty shall be in effect until such time as the dedication of all streets, easements and other public areas are accepted by the city council. To qualify for the acceptance of a 150-percent completion guaranty, the following conditions must be met: (1) The streets cannot be completed due to limitations caused by weather. (2) The following improvements have been completed to the satisfaction of the city manager: a. Drainage structures and water and sewer mains are in place; b. Integral curb and gutter is [are] in place; c. Asphalt base course is in place; d. Streetlights, street signs and traffic control signs are in place and operational. (3) The subdivider has requested an inspection of the uncompleted improvements by the city manager. The contractor shall prepare an itemized cost estimate of the actual cost to complete the uncompleted work. The estimate shall include an item for contingencies in the amount of 50 percent of the estimated cost. (4) The completion guaranty is to be indemnified by a three-party construction agreement between the contractor, the subdivider, and the city. This agreement will provide that the contractor shall complete the uncompleted improvements to the satisfaction of the city manager on demand of the subdivider or the city by a given date written in the agreement. (Ord. of 7-12-2004(2); Ord. No. 2009-09, 6-22-2009) Created: 2021-03-25 17:26:04 [EST] (Supp. No. 34, Update 1) Page 2 of 2 56

Item 3. TO: Legislative and Finance Committee Matt Harline, Acting City Manager From: David Hugg SUBJ: Recommended Business License Fee Adjustments Dover charges a business license fee to anyone engaging in a trade business or occupation in the City. These licenses are due June 30 of each year (renewal notices are sent on or about June 1) and penalties are applied if not paid by August 1. There are currently 120 separate categories of license and 24 different license charge amounts. These range from $3.00 for each coin operated vending machine to $938 for a gas, light, power, cable or telephone company). Some license classes also include surcharges based on aggregate gross receipts or purchases in addition to the bae license charge. License fees are pro-rated for new business applications during the year, but no refunds are given if a business closes. Business license revenues vary year to year depending on economic conditions, or occasionally as a result of changes in state code. Since FY2015 they have ranged from $1.400 to $1.473 million, although we expect the most recent year to be lower due to COVID and a state-ordered change in licensing of real estate professionals. The logic behind the amount of most of the fees is unclear. Most of the fees were last modified in 2004. Many jurisdictions across the state have a flat fee regardless of the type of business, only regulate a limited number of business types (Milford and Seaford), or have a limited number of fee classes (Middletown, Smyrna, Rehoboth Beach for example). None appear to have a CPI adjustment included. The analysis was prepared with a targeted increase in revenues of about 15% accounting for the approximately 10.8% increase in the CPI over the past ten years and allowing for some revenue growth before another adjustment was appropriate. Simultaneously we looked at collapsing the number of fee classes for administrative efficiencies. 57

REVENUE ENHANCEMENT SURVEY FY22 BUDGET Item 3. REVENUE TITLE: Business Licenses DEPARTMENT: Planning & inspections FUND (Name/3-digit code): 110 DATE ESTABLISHED: 7/1/68 ACCT. NUMBER: 110-0000-321.01-00 DATE LAST REVIEWED: 2007 CURRENT RATE: Based on license category – see list DATE LAST CHANGED: 6/28/2004 CODE CITATION: Chapter 11 – Licenses, Section 11-4 – Licenses Required PURPOSE / DESCRIPTION: Annual license fees are charged for businesses/occupations operating in the City according to the schedule of license fees set in Appendix F of the City Code. Some categories include extra charges for branches or additional locations and may include a surcharge based on purchases during the year. The purpose of a business license is to ensure lawful operations, consistency with zoning and other codes, and protect public health and safety. PROJECTION METHOD: Previous year revenue adjusted for changes in licenses issued in City. A CPI factor based on a 3-5 year cycle would be appropriate to keep rates current and competitive. COLLECTION METHODOLOGY (Include the units of measure – e.g. per gallon, per sq. ft. per $100 assessed value, and the way it is billed/collected please): Renewal notices are sent beginning June 1 and are due by June 30. New applications are processed throughout the year, pro-rated as necessary. PROPOSED NEW RATE(S) – NOTE HERE IF YOU PROPSE TO ELIMINATE THE FEE – an initial proposal could be to increase the fees across the board by at least 10% - 10.8% reflecting the CPI since 2011, although a 15% increase would allow for some growth in this revenue source. There are currently 23 categories of fees; it is proposed that these be reduced to 6 or 7 adjusted as needed to obtain about a 15% increase overall thereby reducing complexity and adding billing efficiency and extending forward to forecast some revenue growth. REVENUE PROJECTION(S) CURRENT RATE: FY19: Actual $1,437,531 FY20 Actual: $1,408,225 FY21 Projection: $1,5470,000 REVENUE PROJECTION NEW RATE FY22: $1,718,000 after new rates are applied (about 16.9%) FY23: $1,800,000 (anticipating modest recovery – about 5%) COMMENTS/ADDITONAL INFORMATION Expected increase over FY21 Projected = $248,000 for a total of $1,718,000 (+16.9%) 58

Item 3. BUSINESS LICENSE REVENUE ENHANCEMENTS NOTES: CPI Philadelphia Region 2011-2020 CPPI Index • 2011 - 233.809 • 2020 - 258.991 • Change – 25.182 = 10.8% Options: • Increase all by 10% and round to nearest dollar (or $5) • Increase by CPI (10.8%) across the board = $1,628,760 (+158.760) • Collapse number of categories with 15%+ target range (Recommended) Recommended Flat Rate Categories (current values + 10%) – 6/7 Categories Current W/10% Proposed $3 3.30 Flat fee of $10 for all $4 4.40 $6 6.60 $7 7.70 $9.50 10.45 Flat rate of $15 for all $11.50 12.65 $12.50 13.75 $22.50 24.75 Flat rate of $60 for all $26 28.60 $31.50 34.65 $32 35.20 $38 41.80 $50.50 55.55 $63 69.30 Flat rate of $125 for all $69 75.90 $95 105.45 $96 105.60 $125 137.50 Flat rate of $175 for all $155 170.50 $157 172.70 $188 206.80 Flat rate of $375 for all $250 275.00 $313 363.00 $938 Flat rate of $1000 Note: the additional fee based on business conducted would remain as well so select categories would see the new category rate plus the multiplier of $0.00046 of aggregate gross receipts (manufacturers/contractors) gross purchases for resale (Merchants/bottlers) or $0.00046 of gross receipt/commissions (Sports Betting) as currently set forth in Appendix F. 59

Item 3. BUSINESSES BY PROPOSED CATEGORY (NEW FEE STRUCTURE) * Flat rate of $10.00: • Barbers/beauticians per chair after 2 chairs • Coin operated vending machines per machine • Motel rooms per room • Outdoor sales (per table) • Outdoor sales spaces (over 50 spaces per space) • Tourist house rooms Flat Rate of $15: • Hotel rooms and suites per room, • Open market operators (per for 20 to 50 spaces) Flat rate of $60: • ATM machines each off premises • Consultant • Day care operator • Entertainers (1-3 persons) • Going out of business sale • Home day care operator • Janitorial and cleaning (1-3 employees) • Land lease community operator per site • Landscape service (1-3 employees) • Laundry service additional sites • Manicurist • Open market operators first 20 tables/space per space • Public stenographer • Real estate property manager (1-3 rental properties) • Sales representative • Shoe repair • Sound truck • Tailor and garment services • Taxicab or bus per vehicle • Others with less than 4 employees Flat rate of $125: • Advertising agency • Barber and beauticians (first two chairs) • Clinical social workers • Distributors • Entertainment (4-9 members) • Fitness trainer 60

Item 3. • General repairs • Itinerant merchant • Cleaning service (4-9 employees) • Landscaping contractor (4-9 employees) • Motor vehicle serviceman • Pest Control • Plant nursery and florists • Pool table operator per table • Professional counselor • Schools (non-vocational) • Wholesale news agency • Others with 3-9 employees • Merchants and bottlers Flat rate of $175: • Amusement operator • Auctioneer • Broker • Cesspool cleaner • Coin operated electronic video machine per machine • Commercial sign business • Computer related • Contractor • Drayman or mover • Employment agency • Entertainers (10+ members) • Gaming position per seat or standing space • Incorporator • Insurance adjuster • Janitorial or cleaning (10+ employees) • landscaping services (10+ employees) • Laundry service primary facility • Linen supplier • Manufacturers agent or rep • Mercantile agency or collection agency • Photographer • Printer • Real estate property manager (4 or more units • Schools – vocational • Scrap & waste materials • Travel agency • X-ray lab • Sports betting and horse racing • Other with 10-50 employees 61

Item 3. Flat rate of $375: • Architect • Attorney at law • Automobile race operator • Bank, loan & trust company • Car wash • Certified public accountant • Chiropractor • Dentist • Entertainment agent • Finance or small loan agency • Funeral director • Health spa or club • Income tax consultant • Motion picture theater • Nursing, rest or convalescent home • Optometrist • Pawnbroker • Pharmacist • Physician or surgeon • Podiatrist • Printer • Private detective agency • Professional engineer • Professional land surveyor • Psychologist • Public accountant • Publisher • Real estate development corporation • Scientific laboratory • Security service • Undertaker • Veterinarian • Warehouseman • Others with over 51 employees Flat fee of $1000: • Gas, light, power cable TV and telephone companies *NOTE: because the fee classes are large a number of individual license fees would increase significantly – as a matter of fairness it is suggested that the increases be phased in by limiting the increase to no more than 50% in the first year of the change. (Example: General repairman is currently $63 and would go to $125; limiting it to 50% in the first year would result in an increase to $94.50). DSH, 6/10, 2021 REVISED 6/10 at 11:34 am to add last category) 62

Item 4. MEMORANDUM To: Mr. Roy Sudler, City of Dover Council President Honorable Members of Dover City Council From: Chief Thomas Johnson, Dover Police Department CC: Mayor Robin Christiansen, Deputy Chief David Spicer Date: 6/11/2021 Subject: Police Department Executive Compensation Council Members; As requested by the Council President following a recent conference on this topic, I offer this summation related to the salary agreement at the time of my hire and a recommendation to address the recurring challenge of salary compression, and market value, for the positions of both the Chief of Police and the Deputy Chief of Police. As it relates to the former, at the beginning of FY 21, I did not receive the salary adjustment that was negotiated at the time of my appointment. I was promised a 7% increase and only received the 2% value provided to all non-bargaining employees on July 1, 2020. In relation to the latter, recent FOP contract agreements and a lack of adjustments to comparable market value have gradually led to a serious lag in the salary status of both Chief Officer positions. In May of 2020, when Major Stump chose to retire, I discussed the salary challenge for the position of Deputy Chief with the former City Manager, Mrs. Mitchell. My goal was to resolve it prior to offering the job to either Captain Bernat or Captain Spicer. It was during this conversation that I discovered she was unaware of the salary agreement I had reached with Mayor Christiansen. I immediately contacted the Mayor and requested he attempt to resolve the matter as soon as possible. Of course the combination of the ongoing COVID-related State of Emergency, and the civil unrest that began in late May, made a quick resolution impossible. In the end, the City policy of “5% at the time of promotion” got us through the critical moment when selecting Captain Spicer as the new Deputy Chief. However, salary compression resumed again just 6 months later, and at the current time, the Deputy Chief rank is not financially attractive considering the options available to the Captains that might fill it. The same is now true for the rank of Chief even after honoring the initial agreement. 63

Item 4. To conclude the matter of my FY 21 salary, I would offer that Mayor Christiansen has confirmed to several members of Council that 7% was promised to me on July 1, 2020 and that my original paperwork in February would reflect the starting figure of $130,000 due to budget constraints. I would respectfully request that I be issued a check to cover the residual 5% owed me for service in FY 21. The difference between $132,600 and $139,100 is $6,500. The current labor agreement with the FOP has a salary schedule that calls for 3% increases at the beginning of the next three budget years. To illustrate the supervisory scale, the average salary separation for each supervisory promotion is roughly 8.5% Presuming that non-bargaining employees receive 3% as well, the promotion from Captain to Deputy Chief has a separation of only 2.85% going into FY 22. If the non-bargaining employees receive less, the compression continues to increase. In discussions with the Mayor and several members of Council I outlined the challenges of asking a Captain to leave the security of the bargaining unit, contract benefits, and access to year-round extra- duty income to assume a more responsible role with no financial distinction truly reflective of the rank. Similar distinction between Deputy Chief and Chief was discussed. The issue of market value was also raised for both positions within the Delaware Law Enforcement landscape. The Chief Officers of the Dover PD also function in a State-level capacity representing Dover’s interests on issues that impact Delaware Law Enforcement. Dover is considered part of the “Big 4” as it relates to sworn agencies in the State. The other three are the Delaware State Police, the New Castle County Police, and the City of Wilmington Police. Like the other three, the Dover Chief of Police is a voting member of the boards that address Training, Certification, Accreditation, and Grant funding. Moreover, we are in permanent task force relationships with State and Federal law enforcement partners to address challenges unique to the larger agencies. To resolve the current situation, I would suggest the following action plan. 1. Break the cycle of the Captain salaries encroaching upon the Chief and Deputy Chief Salaries by adopting a standard separation between executive ranks. 2. Beginning in FY 22, create a 9% separation between Captain and Deputy Chief. This 0.45% above the average separation but less than the two largest. The 0.45% will account for the clothing, educational and other incentives lost with the promotion to Deputy Chief. On July 1, 2021, the Captain base salary will be a few dollars shy of $124,000. 9% would set the Deputy Chief salary a little over $135,000 and make it comparable to the Deputy Chief compensation found in Newark. 3. Beginning in FY 22, for all the same reasons, create a 9% separation between the Deputy Chief and Chief. That would take the Chief to a little over $147,300 annually and the position would then be proportional to comparable major Chief salaries in Delaware. Additional illustrative date can be found in the attached appendix and further details can be provided if it is the pleasure of Council. Respectfully submitted, 64

Item 4. Police Department Executive Compensation – Appendix 1. Salary separation values contained within the DPD FOP Collective Bargaining Agreement a. 9.3% upon promotion to Master Corporal $91,947.63 to $98,606.66 b. 9.6% upon promotion to Sergeant $100,850.46 to $107,051.07 c. 6.5% upon promotion to Lieutenant $110,597.72 to $113,975.50 d. 8.8% upon promotion to Captain $120,344.99 to $123,963.59 e. 8.55% is the average increase across all four supervisory ranks 2. $123,963.59 is the Captain salary effective 1 July 2021 3. $123,884.80 is the current Deputy Chief salary with the FY 22 figure unknown 4. $126,981.92 - $127,601.34 represents the projected range for the Deputy Chief should the City increase non-bargaining salaries between 2.5% and 3.0% leaving a rank separation between 2.38% and 2.85% 5. The Newark Police is routinely identified as the closest comparable to Dover Police a. $131,627.00 is the FY 21 compensation for a Newark Police Dept. Deputy Chief b. The compensation for the Newark Chief is approximately $10,000.00 more c. The Newark PD contract is due for re-negotiation in the coming weeks and a raise in pay is anticipated at all levels in January. d. A 2-3% raise would move the Newark Deputy Chief to $134,259.54-$135,575.81 6. Should the Council look favorably upon the proposed salary adjustments for both positions, the Chief’s salary would be proportional to its place in the State. a. Beginning in the next budget cycle, the other three Delaware large-agency Chiefs will receive compensation packages that range between $30,000 & $65,000 more than the Dover Chief. This is appropriate due to organizational size, service area, and populations served. b. The Dover Chief will earn only slightly more than their peer in Newark. This could also be viewed as appropriate based on the concept of organizational size, service area, and populations served as well as the additional variable of service to the law enforcement regulatory functions across the State of Delaware. c. A 4 - 5% cost of living differential was considered during this assessment (salary.com 4%) & (smartasset.com 5%) 65

Item 6. DDP is exploring creation of a Master Plan via an RFQ (Request for Proposal) Results of the Downtown Dover Partnership (DDP) and aligned partners’ meaningful efforts to-date have given us glimpses of success as a thriving rural downtown community in which to live, work, and shop, but the “heart of Dover” has not yet met the “tipping point” for solid, substantial revitalization. The Downtown Dover Partnership, working in concert with the City of Dover and multiple public and non-profit agencies, is seeking an experienced, dynamic, and diverse professional planning consultant team to develop a Strategic Master Plan for the downtown and closely surrounding neighborhood area within the City of Dover, Delaware The City of Dover is not a partner to this RFP, though is invited to be a philosophical and financial partner in selection of vendor and development of the actual plan, should we decide to proceed, and should funds we are currently seeking be awarded/available. Downtown Dover Strategic Master Plan will reflect Lean Urbanism – which is open-access, allowing more people to participate in the building of their homes, businesses, and communities.1 This means that the planning process and outcome will: • Invite and engage grassroots input; • Include implementation recommendations open to/reflecting the diversity of the community; • Include investment strategies to guide development and reinvestment community-wide; • Support increased entrepreneurial opportunity for all. Goal is to bring vital core of the city’s commerce and housing to its highest and best potential by a target date of the year 2030. The proposed strategic master plan will include strategies for additional market-rate housing. Will result in Dover’s strengthened core exhibiting both residential and business activity that reflects value for not only its current diverse community, but a community reinforced by the next generation of leaders, including those from Delaware State University, Bayhealth’s new residents program, Dover Air Force Base singles and officers who choose to live outside of the base, and a workforce that chooses to simultaneously live and work in the central Dover geography. Further, sustainable transformation of Delaware’s Capital City Dover to an exceptional, vibrant, reimagined core of commerce and community will prove valuable to the state and surrounding region for years to come. A revitalized business district that will regularly attract a new, young population while providing an increased quality of life and economic, entrepreneurial, and housing opportunities for all those that have already invested in the community, including minorities, those that are disabled, veterans, and other marginalized populations. 1 https://leanurbanism.org/about/ Downtown Dover Partnership presentation to Council of the Whole – 6-15-21 (See aligned Power Point presentation.) 66

Item 6. In summary, the plan will:  Invite and engage broad public input and build consensus in development of the plan;  Include strategies, or set of strategies, that will reflect a “lean urbanism” philosophy (Reference: https://leanurbanism.org/about/)  Will ensure that the uniqueness and authenticity of downtown Dover continues to be celebrated;  Become an inspirational and frequently referenced document for implementation by the project partners and stakeholders;  Examine issues and make recommendations on the following topics: • Physical Environment • Market Analysis • Financial (funding sources, investment strategies) • Design • Implementation Strategy • Public Engagement in process and investment Downtown Dover Partnership presentation to Council of the Whole – 6-15-21 (See aligned Power Point presentation.) 67

Item 6. 68

Item 6. Exploring the future of central Dover, Delaware Strategic Master Plan – Request for Proposals Presented to: City of Dover Council of the Whole June 15, 2021 69

Item 6. The Downtown Dover Partnership, working in concert with the City of Dover and multiple public and non-profit agencies, is seeking an experienced, dynamic, and diverse professional planning consultant team to develop a Strategic Master Plan for the downtown and closely surrounding neighborhood area within the City of Dover, Delaware. 70

Item 6. Core areas of DDP’s responsibility: • Strengthening economic opportunity in the central core of the Capital City of Dover through effective business recruitment, retention, and expansion; • Creating an environment that is conducive to effective property redevelopment and reinvestment; • Community revitalization that will increase viability and sustainability of the business district and surrounding 71 neighborhoods.

Item 6. The target area is designated as a Downtown Development District and also as an Opportunity Zone, indicating that this is the high priority target area for redevelopment and reinvestment. 72

Item 6. This area for priority redevelopment is adjacent to: • DE State legislative campus • City Hall • Dover Public Library • State offices • “The Green” 73

Item 6. This area for priority redevelopment is adjacent to: • DE State legislative campus • City Hall • Dover Public Library • State offices • “The Green” 74

Item 6. The City of Dover is not a partner to this RFP. Nevertheless, the City and many other public and private stakeholders are philosophical and financial partners in, and integral to, the work of the DDP in daily operations and initiatives, including: • City of Dover • State of Delaware • Kent County • Several key non-profits, and a broad range of stakeholders that have invested in Dover, Delaware, including but not limited to residents, workers, merchants, and property owners. 75

Item 6. Downtown Dover Partnership (DDP) and aligned partners’ meaningful efforts to-date have given us glimpses of success as a thriving rural downtown community in which to live, work, and shop… 76

Item 6. …but the “heart of Dover” has not yet met the “tipping point” for solid, substantial, sustainable revitalization. 77

Item 6. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: Lean Urbanism is open-access, allowing more people to participate in the building of their homes, businesses, and communities. 78

Item 6. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: It will engage this diverse local community in visioning and planning, including minority, underrepresented and low-income populations. 79

Item 6. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: It will engage both traditional investors as well as a broad array of individuals in the community, diverse in ethnicity, MHI (Median Household Income), affluence, gender, age, and ability. 80

Item 6. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: The proposed strategic master plan will include strategies for additional market-rate housing and increased entrepreneurial opportunity and result in Dover’s strengthened core exhibiting both residential and business activity that reflects value for not only its current diverse community… 81

Item 6. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: HBCU …but also a community reinforced by the next generation of leaders, including those from Delaware State University, Bayhealth’s new residents program, Dover Air Force Base singles and officers who choose to live outside of the base, and a workforce that chooses to simultaneously live and work in the central Dover geography. 82

Item 6. Who Benefits? Sustainable transformation of Delaware’s Capital City Dover to an exceptional, vibrant, reimagined core of commerce and community will prove valuable to the state and surrounding region for years to come. Over a million people stand to benefit from a revitalized business district that will regularly attract a new, young population while providing an increased quality of life and economic, entrepreneurial, and housing opportunities for all those that have already invested in the community, including minorities, those that are disabled, veterans, and other marginalized populations. 83

Item 6. RFP: Examine issues and make recommendations 1.Physical Environment 2.Market Analysis 3.Financial 4.Design 5.Implementation Strategy 6.Public Engagement 84

Item 6. RFP: Projected Cost of Service ? 85

Item 6. RFP: Funding requests & potential partners Current requests for funding: 65% • Senator Paradee for $75-85,000 • Senator Carper for $85,000 • Senator Coons for $85,000 • City of Dover (American Rescue Plan) $75,000 A proposed match of $45,000 is identified, as follows: 35% • DDP $26,000 ($13,000 cash and $13,000 DDP administrative) • State $6,500 • City $6,500 • Non-Profit partner $6,500 86

Item 6. Timetable EVENT TARGET DATES Issuance of RFP June 18, 2021 Response Due Date August 18 Anticipated requests for presentations August 18 - September 15, 2021 by select respondents, as selected by DDP Anticipated decision to be made September 15, 2021 regarding final selection of vendor Recommendation of vendor to be September 22, 2021 made by DDP Board President/Executive Director to DDP Board of Directors for vote 87

Item 6. Master Plan Development & Implementation • Grassroots engagement in plan development and outcome • Timetable reflecting a target date of completed Master Plan delivered to DDP by April 2022 • Master Plan Implementation Benchmarks at one-, three-, five- and eight-year timeframes • Target completion date of 2030 for majority of Master Plan implementation 88

Item 6. 89