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There  are 45 cats and dogs for every person born.

Only 1 of every 10 dogs born ever get a home.

Only 1 of every 12 cats born ever get a home.

There are over 800 dogs and cats killed each hour in this country

simply because there are not enough homes for them and

irresponsible people dump them in kill shelters daily.

Only 1 in 5 dogs will live his or her entire life with one family.





Many people believe that animals in shelters are adopted and only the aggressive or sick are destroyed.  This is absolutely not the case.  In this country, most shelter dogs and cats are adoptable, but do not leave the shelter alive.  The statistics are staggering.  It's not the the fault of those who work in the shelters.  Most care for each and every animal and try to find rescue or homes for all their charges.  For every animal destroyed in a shelter, there is a person outside responsible for it's death, whether because they did not spay or neuter, or because they tired of caring for their pet, or they had a baby, or moved or just "don't have time".  I wonder if these people realize what they are condemning their faithful companion to?  The next time you want to add a pet to your family, please visit a shelter or contact a rescue.  For every dog and cat adopted from a rescue or a shelter, two animals are saved.  The one you adopt and the one who fills it's space in foster care.  Please don't shop, ADOPT!





A tribute to foster moms and dads: From Col Potter Cairn Rescue.

The heartbreak of euthanasia;    Overpopulation- It's a crisis

This is a gas chamber...and one of the better ones. Many gas chambers are big oven type things and when the cats are gassed they are shoved in wooden box like "pans" and put in the chamber in the wooden "pans", one of top of the other, scared and knowing it's the end of the line for them....The dogs are stuffed in there one on top of the other, petrified, and their last minutes on earth are filled with terror. When the gas goes on they claw and scream and maul each other trying to escape and to get air...air that never comes..... Bye Bye Babies....



Shelter Walkers featuring rescues own Russell Posch who walks the High Kill Irving Shelter in TX.

Shelter walkers are those volunteers who go to these kill shelters and take pictures of the urgent dogs and cats and then disperse alerts over the internet. The alerts are in turn crossposted by the dedicated posters and cross posters in rescue.

SPAY and NEUTER PLEASE so this useless murder will stop.

From a shelter work in a gassing pound:

Yes, I Gas Dogs and Cats for a Living. I'm an Animal Control officer in a very small town in central North Carolina . I'm in my mid thirties, and have been working for the town in different positions since high school.
There is not much work here, and working for the county provides good pay and benefits for a person like me without a higher education. I'm the person you all write about how horrible I am.
I'm the one that gasses the dogs and cats and makes them suffer. I'm the one that pulls their dead corpses out smelling of Carbon Monoxide and throws them into green plastic bags. But I'm also the one that hates my job and hates what I have to do.
First off, all you people out there that judge me, don't. God is judging me, and I know I'm going to Hell. Yes, I'm going to hell. I wont lie, it's despicable, cold, cruel and I feel like a serial killer. I'm not all to blame, if the law would mandate spay and neuter, lots of these dogs and cats wouldn't be here for me to gas. I'm the devil, I know it, but I want you people to see that there is another side to the devil Gas Chamber man.
The shelter usually gasses on Friday morning. Friday's are the day that most people look forward to, this is the day that I hate, and wish that time will stand still on Thursday night. Thursday night, late, after nobody's around, my friend and I go through a fast food line, and buy 50 dollars worth of cheeseburgers and fries, and chicken. I'm not allowed to feed the dogs on Thursday, for I'm told that they will make a mess in the gas chamber, and why waste the food.
So, Thursday night, with the lights still closed, I go into the saddest room that anyone can every imagine, and let all the doomed dogs out out their cages.
I have never been bit, and in all my years doing this, the dogs have never fought over the food. My buddy and I, open each wrapper of cheeseburger and chicken sandwich, and feed them to the skinny, starving dogs.
They swallow the food so fast, that I don't believe they even taste it. There tails are wagging, and some don't even go for the food, they roll on their backs wanting a scratch on their bellys. They start running, jumping and kissing me and my buddy. They go back to their food, and come back to us. All their eyes are on us with such trust and hope, and their tails wag so fast, that I have come out with black and blues on my thighs.. They devour the food, then it's time for them to devour some love and peace. My buddy and I sit down on the dirty, pee stained concrete floor, and we let the dogs jump on us. They lick us, they put their butts in the air to play, and they play with each other. Some lick each other, but most are glued on me and my buddy.
I look into the eyes of each dog. I give each dog a name.
They will not die without a name.
I give each dog 5 minutes of unconditional love and touch.
I talk to them, and tell them that I'm so sorry that tomorrow they will die a gruesome, long, torturous death at the hands of me in the gas chamber.
Some tilt their heads to try to understand.
I tell them, that they will be in a better place, and I beg them not to hate me.
I tell them that I know I'm going to hell, but they will all be playing with all the dogs and cats in heaven.
After about 30 minutes, I take each dog individually, into their feces filled concrete jail cell, and pet them and scratch them under their chins. Some give me their paw, and I just want to die. I just want to die. I close the jail cell on each dog, and ask them to forgive me. As my buddy and I are walking out, we watch as every dog is smiling at us and them don't even move their heads. They will sleep, with a full belly, and a false sense of security.
As we walk out of the doomed dog room, my buddy and I go to the cat room.
We take our box, and put the very friendly kittens and pregnant cats in our box.
The shelter doesn't keep tabs on the cats, like they do the dogs.
As I hand pick which cats are going to make it out, I feel like I'm playing God, deciding whose going to live and die.
We take the cats into my truck, and put them on blankets in the back.
Usually, as soon as we start to drive away, there are purring cats sitting on our necks or rubbing against us.
My buddy and I take our one way two hour trip to a county that is very wealthy and they use injection to kill animals.
We go to exclusive neighborhoods, and let one or two cats out at a time.
They don't want to run, they want to stay with us. We shoo them away, which makes me feel sad.
I tell them that these rich people will adopt them, and if worse comes to worse and they do get put down, they will be put down with a painless needle being cradled by a loving veterinarian. After the last cat is free, we drive back to our town.
It's about 5 in the morning now, about two hours until I have to gas my best friends.
I go home, take a shower, take my 4 anti-anxiety pills and drive to work.. I don't eat, I can't eat. It's now time, to put these animals in the gas chamber. I put my ear plugs in, and when I go to the collect the dogs, the dogs are so excited to see me, that they jump up to kiss me and think they are going to play.
I put them in the rolling cage and take them to the gas chamber. They know. They just know. They can smell the death.. They can smell the fear. They start whimpering, the second I put them in the box. The boss tells me to squeeze in as many as I can to save on gas. He watches. He knows I hate him, he knows I hate my job. I do as I'm told. He watches until all the dogs, and cats (thrown in together) are fighting and screaming. The sounds is very muffled to me because of my ear plugs. He walks out, I turn the gas on, and walk out.
I walk out as fast as I can. I walk into the bathroom, and I take a pin and draw blood from my hand. Why? The pain and blood takes my brain off of what I just did.
In 40 minutes, I have to go back and unload the dead animals. I pray that none survived, which happens when I overstuff the chamber. I pull them out with thick gloves, and the smell of carbon monoxide makes me sick. So does the vomit and blood, and all the bowel movements. I pull them out, put them in plastic bags.
They are in heaven now, I tell myself. I then start cleaning up the mess, the mess, that YOU PEOPLE are creating by not spay or neutering your animals. The mess that YOU PEOPLE are creating by not demanding that a vet come in and do this humanely. You ARE THE TAXPAYERS, DEMAND that this practice STOP!
So, don't call me the monster, the devil, the gasser, call the politicians, the shelter directors, and the county people the devil. Heck, call the governor, tell him to make it stop.
As usual, I will take sleeping pills tonight to drown out the screams I heard in the past, before I discovered the ear plugs. I will jump and twitch in my sleep, and I believe I'm starting to hallucinate.
This is my life. Don't judge me. Believe me, I judge myself enough.

 © Image Source/SuperStock

Adopting an Older Dog

January 21, 2008

By Susan Barrett, DVM
An old dog was brought into our emergency room one night. He had been found by the side of the road where some good Samaritans picked him up. He was not moving much, and they thought he had been hit by a car
I examined him and found that he wasn’t injured; he was just old, malnourished and weak. He had no collar, tags or microchip. We gave him some food, clipped his matted hair and cleaned him up. We then put in a call to the local animal control office.
An animal control officer came out to get the dog. She took a look at him and then looked at me with sad eyes. “We’ll hold him for the required three days,” she said. “But after that we’ll have to euthanize him. He’s not adoptable.”
As you can imagine, many animals who need homes cross our path in the ER (I have five such animals at home with me right now), but something in this old guy’s demeanor got to me. I just couldn’t turn him over for euthanasia. “Ivan” came to live with me.
We figured he was over 10 years old — perhaps 12 or 13 — but once we rehabilitated him, neutered him and pulled three rotten teeth (leaving him a total of one tooth in his mouth!), he bounced back. That moment of "weakness" allowed me to know a truly unique soul.
Adopting an older dog was not on my list of things to do, but it was a decision I will always be glad I made. Ivan slipped into my home as though he had been there his whole life. He initially had some housebreaking issues, but he learned quickly, and neutering him helped. He knew the word “No.” He did not chew, nor did he terrorize the cats or other dogs; he was calm, slept through the night and generally melded easily into my life.

Bringing home a new puppy is something everyone who loves dogs thinks about, but I would ask you to consider adopting an older pet. Unfortunately, too many older animals find their way into shelters, or as Ivan did, find themselves on the street.




Domestic and Foreign Animals, Birds, Reptiles and Insects

This chapter shall be known and may be cited as the "Animal Population Control Program." (75 Del. Laws, c. 326, § 1.)

§ 8215. Findings.

The General Assembly for the State of Delaware hereby finds that:

(1) During 2002, of the 22,165 dogs and cats which were received at Delaware's primary animal facilities, of those received:

a. Two thousand four hundred and nine (11%) were returned to their owners/guardians; while

b. Seven thousand two hundred and ninety (33%) were adopted; and

c. Twelve thousand six hundred and fifty-nine (57%) were euthanized.

(2) During 2003, of the 24,510 dogs and cats which were received at Delaware's primary animal facilities, of those received:

a. Two thousand one hundred and eighty-six animals (9%) were returned to their owners/guardians; while

b. Seven thousand one hundred and twenty-five animals (29%) were adopted; and

c. Thirteen thousand six hundred and fifty-three animals (56%) were euthanized.

(3) During 2004, of the 21,254 dogs and cats which were received at Delaware's primary animal facilities, of those received:

a. Two thousand one hundred and ninety-three animals (10.3%) were returned to their owners/guardians; while

b. Five thousand five hundred animals (25.8%) were adopted; and

c. Thirteen thousand and sixty-seven animals (61.4%) were euthanized.

(4) During 2005, of the 21,062 dogs and cats which were received at Delaware's primary animal facilities or those received:

a. Two thousand two hundred and ninety-nine animals (10.9%) were returned to their owners/guardians; while

b. Five thousand eight hundred and thirty-seven animals (27.7%) were adopted; and

c. Thirteen thousand five hundred and eighty three animals (64.4%) were euthanized.

(5) As Delaware's human population growth rate increases so too will the population growth rate of the dog and cat populations, the intake at animal facilities and the consequent disposition rates associated therewith.

(6) Controlling the dog and cat population would have a significant benefit to the public health and safety in the following manner:

a. Reducing nuisance complaints regarding homeless dogs and cats;

b. Reducing the number of homeless dogs and cats seeking to mate;

c. Reducing the number of dog and cat bite cases involving children;

d. Minimizing opportunities for rabies transmission;

e. Decreasing the number of automobile accidents caused by stray dogs and cats; and

f. Reducing cruelty to animals opportunities by addressing and decreasing the presence of unwanted/nuisance populations.

(7) This subchapter recognizes the economic hardships associated with animal population control, the problems associated with homeless animals, and the societal impacts associated with failing to address these problems and establishes a program focused upon addressing dog and cat population control by providing a means by which population control and rabies vaccinations may be financed. (75 Del. Laws, c. 326, § 1.)

§ 8216. Purpose.

The purpose of the spay/neuter program is to assist low-income residents and low-income communities. The Animal Population Control Program's goals include:

(1) Population growth among stray and unwanted cats and dogs; and

(2) Stray and unwanted cats and dogs entering animal shelters; and

(3) Cat and dog euthanasia rates; and

(4) Animal-inflicted injuries to humans (e.g., bites); and

(5) Threats to public health and safety (e.g., from rabies and vehicular accidents). (75 Del. Laws, c. 326, § 1.)

§ 8217. Definitions.

(a) "Abandoned/free roaming/homeless/stray/unwanted animal" -- A cat or dog with no known owner or keeper or not wanted by its owner or keeper or that may be deserted by its owner or keeper.

(b) "Administrator" -- Department of Agriculture.

(c) "Animal control agency" -- Any state, county or municipally authorized animal control agency.

(d) "Animal shelter" -- A public or private facility which includes a physical structure that provides temporary or permanent shelter to stray, abandoned, abused, or owner-surrendered animals.

(e) "Cat" -- A member of the genus and species known as felis catus.

(f) "Dog" -- A member of the genus and species known as canis familiaris.

(g) "Keeper" -- A person in possession or control of a cat, dog or other animal becomes the keeper of a stray domesticated animal, other than livestock, if the person feeds that animal for at least 3 consecutive days.

(h) "Owner" -- Any person, firm, partnership, association or corporation owning, keeping or harboring a cat, dog or other animal.

(i) "Program" -- The mandatory pre-adoption sterilization and rabies inoculation program established by and set forth in this subchapter for cats and dogs.

(j) "Spay/neuter" -- To sterilize a female animal by removing the ovaries or to castrate a male animal by removing the testicles or by FDA approved pharmaceutical sterilization. (75 Del. Laws, c. 326, § 1.)

§ 8218. Funding.

(a) Spay/Neuter Fund shall be established for the purpose of funding the Animal Population Control Program.

(b) All moneys received by the administrator in accordance with the authority provided by this subchapter shall be deposited into a separate, nonlapsing account and shall be dedicated for use by the administrator exclusively for veterinarian reimbursement and administration costs associated with the Program and set forth in this subchapter.

(c) All interest earnings shall be credited to the assets of the Fund and shall become part of the Fund.

(d) Any balance remaining in the Fund at the end of any fiscal year shall be carried forward for the next fiscal year for this Program.

(e) The Fund shall be created from a combination of the following:

(1) On June 29, 2006, $250,000, subject to appropriation, shall be deposited in the account for use during fiscal year 2007.

(2) In addition to the foregoing, a $3.00 surcharge shall be added to each rabies shot administered to cats and dogs in Delaware on or after September 1, 2006. It shall be the responsibility of the veterinarian administering the inoculation to collect said funds and forward same on a monthly basis, together with all applicable rabies inoculation verifications and other forms to the administrator.

(3) The surcharge shall be deposited in the Fund's account and shall become part of the Fund's corpus.

(4) The funding stream established in this section shall be evaluated on or before December 30, 2007, to assess the measurable impacts as set forth in § 8226 of this title and to determine the potential necessity for an extension of subsidized funding compared to the ability of the fund's corpus, as set forth below, to generate sufficient on-going revenues to provide a self-sustaining funding mechanism.

(f) Soliciting and accepting funds from public or private sources:

(1) The administrator is authorized to solicit and accept donations, grants, gifts, and bequests of money, property or personal services from individuals and/or organizations including, but not limited to, private foundations or alliances, nonpublic agencies, institutions, organizations or businesses. All funds generated shall be retained by the administrator in order to defray costs associated with the Animal Population Control Program and any volunteer and community service activities and events of the Animal Population Control Program. Funds received will not be used for employee salaries or benefits. All funds received are subject to audit by the Office of Management and Budget, and employees of the administrator or the Animal Population Control Program, if any, are bound by § 5806 of Title 29 when engaging in fundraising activities.

(2) Any misnomer shall not defeat or annul any gift, grant, devise or bequest to the administrator if it sufficiently appears by the will, conveyance or other writing that the party making the same intended to pass and convey thereby to the administrator, the property, estate or interest therein expressed or described.

(3) Any property, real or personal, acquired by the administrator on behalf of the Animal Population Control Program may be used solely for purposes related to the goals of the Animal Population Control Program or, at the discretion of the administrator, sold at public auction to raise funds to support the Animal Population Control Program.

(4) All money donated or bequeathed to the administrator or otherwise received hereunder shall be deposited with the Secretary of Finance and shall be appropriated semi-annually to the administrator for purposes of the Animal Population Control Program. (75 Del. Laws, c. 326, § 1.)

§ 8219. Eligibility.

The proceeds of the Spay/Neuter Fund outlined in this subchapter shall be available to those parties qualifying for participation under the following eligibility requisites:

(1) A person must be an adult (18 years or older); and

(2) Be a resident of the State of Delaware; and

(3) Be the owner or keeper of the cat or dog being spayed or neutered by a participating veterinarian or clinic and shall:

a. Establish proof of being a recipient of 1 of the following programs:

1. AFDC [Aid to Families with Dependent Children];

2. Food Stamps;

3. General Assistance;

4. Medicaid;

5. Social Security Disability (SSD);

6. SSI [Social Security Insurance];

7. Temporary Assistance for Needy Families (TANF);

8. WIC [Women, Infants and Children]; and

b. Establish further proof of identity through photo identification; or

c. An individual recognized by a county or municipal government or an authorized state, county or municipal animal control agency as being an abandoned, free-roaming, homeless, feral cat- or stray dog-keeper; or

d. An organization which establishes proof of being a § 501(c)(3) [26 U.S.C. § 501(c)(3)] animal welfare, animal rescue and/or animal humane organization registered in the State of Delaware by means of the registered corporate purpose clause and a copy of an IRS § 501(c)(3) [26 U.S.C. § 501(c)(3)] determination letter.

(4) The first 2 year's fiscal allotment shall be divided by the administrator as follows:

a. Seventy-five percent of the funding shall be dedicated to subsidizing the cost of sterilizing domesticated animals owned by those participants qualifying under the terms set forth in paragraphs (3)a. and (3)d. of this section above.

b. Twenty-five percent of the funding shall be dedicated to subsidizing the cost of sterilizing those abandoned/free-roaming/homeless/stray/unwanted animals located in communities by participants qualifying under paragraphs (3)c. and (3)d. of this section.

c. An individual seeking a low-income subsidy pursuant to the requisites of paragraph (3)a. or (3)c. of this section shall be limited to 3 such procedures per fiscal year and shall be ineligible to seek additional funding by participating in the Program under the terms set forth in paragraph (3)d. of this section above.

d. Those organizations participating in the Program subject to the parameters of paragraph (3)d. of this section above shall be limited to a maximum of 25 spay/neuter/inoculation procedures per fiscal year per organization.

e. The division of the Program's fiscal allotment established above shall be re-evaluated by the administrator after 2 years. (75 Del. Laws, c. 326, § 1.)

§ 8220. Pre-adoption spay/neuter mandate.

(a) Effective on June 29, 2006, it shall be mandatory for all cats and/or dogs of reproductive age to be spayed or neutered and inoculated for rabies prior to adoption from any of the following:

(1) A private animal welfare or rescue agency/group or organization;

(2) Any adoption clinic endorsed, operated, managed, or sponsored by an animal welfare or rescue agency, organizations, commercial enterprises or private parties or combination thereof; or

(3) An animal shelter as defined herein.

(b) Exceptions to the pre-adoption spay/neuter mandate shall be limited to the following:

(1) An animal which, following a medical examination by an accredited veterinarian, is found to be in a state of health which would preclude the safe and humane implementation of a spay/neuter procedure or rabies inoculation; or

(2) A dog or cat under the age of 6 months provided that:

a. The adopted shall post a deposit of $75; and

b. In the absence of an exemption as provided in paragraph (b)(1) of this section above, said deposit shall be held by the adopting agency until such time as:

1. Said deposit is rebated to the adopter upon proof that the spay/neuter procedures has been completed within 5 months of the date of adoption; and

2. The animal has received a rabies inoculation in accordance with the existing laws governing rabies inoculations and such inoculation was not postponed beyond the seventh month of age; or

3. The deposit is disbursed subject to and in accordance with the procedures elaborated in § 8221(c) of this title below. (75 Del. Laws, c. 326, § 1.)

§ 8221. Enforcement, violations and penalties.

(a) The administrator shall adopt regulations pursuant to this chapter relative to:

(1) Format and content of all forms required under this chapter.

(2) Proof of eligibility under § 8219 of this title.

(3) Administration of the Fund established under § 8222 of this title.

(4) Any other matter necessary for the administration of the Animal Population Control Program and Spay/Neutering Fund established under this subchapter.

(b) Any person who knowingly falsifies proof of eligibility for, or participation in, any program established under this chapter, or who knowingly furnishes any licensed veterinarian with inaccurate information concerning ownership of a pet submitted for sterilization, or who falsifies an animal sterilization certificate shall be guilty of an unclassified misdemeanor and shall be subject to a minimum mandatory fine, which shall not be subject to suspension, of $250.

(c) Failure to spay/neuter a dog or cat once within the parameters established in § 8220 of this title:

(1) In the absence of a medical exemption resulting from an examination by an accredited veterinarian, which finds that the dog/cat has reached reproductive age but is in a state of health which precludes the safe and humane implementation of a spay/neuter procedure or rabies inoculation (as is outlined in § 8220(b)(1) of this title above) the adopter's spay/neuter deposit shall be escheated to the Fund's corpus after the specified timeframe has lapsed, and the proceeds shall be disbursed in accordance with the guidelines and process elaborated in § 8218(e)(5), (6) and (7) of this title above.

(2) The administrator shall be notified and prosecution shall follow.

(3) In addition to the forfeiture of the spay/neuter deposit, which shall not be subject to suspension, the adopter shall be responsible for the actual cost of having the animal spayed/neutered and inoculated for rabies within a period of 15 calendar days.

(4) In addition to the forfeiture of the deposit moneys and the actual cost of having the animal spayed/neutered and inoculated for rabies within the established period of 15 calendar days a mandatory minimum fine of $250, plus all enforcement and court costs, all of which shall not be subject to suspension, shall be levied upon the violator for failure to comply with the spay/neuter and inoculation requisite within the established timeframe.

(5) If the adopter fails to comply with the spay/neuter and inoculation process within the extended 15-day timeframe, the minimum mandatory fine, which shall not be subject to suspension, shall be doubled and the animal shall be forfeited to the original adopting agency.

(6) The administrator shall employ all available remedies at law in any court of competent jurisdiction in pursuing the collection of any and all fines.

(d) Agency failure to spay/neuter an animal of reproductive age:

(1) Any agency, organization, or other entity cited under § 8220 of this title failing to comply with the mandatory pre-adoption spay/neuter and rabies inoculation program set forth in this subchapter shall be subject to a mandatory minimum fine of $500, which shall not be subject to suspension, for each violation of this subchapter.

(2) An agency's holding of animals of reproductive age until such time as said animals are the subject of an adoption application does not constitute a violation of this subchapter.

(e) All fines collected in association with this subchapter shall be deposited in and become a part of the Fund's corpus, shall be invested with the proceeds thereof and the moneys earned therefrom, together with other interest income generated by the Fund's corpus shall be disbursed according to the guidelines and process elaborated in § 8218(e)(5), (6) and (7) of this title above. (75 Del. Laws, c. 326, § 1.)

§ 8222. Program administration.

(a) The administrator shall administer the Program and shall be responsible for:

(1) Distributing, collecting and compiling all forms, including but not limited to, veterinarian participation agreements, sterilization and immunization certifications, and creating a database there from for enforcement and accountability purposes; and

(2) Maintaining a list of participating veterinarians; and

(3) Determining keeper/owner eligibility; and

(4) Collecting co-payments; and

(5) Obtaining the maximum number of spay/neuter/inoculation procedures available to the Program's financial parameters per calendar year.

(b) Veterinarian reimbursement shall be through the administrator.

(c) The cost of the program manager position to administer the Pet Population Control Spay/Neuter Program shall be paid for out of General Funds until this Special Fund of $500,000, at which time the position and support costs shall be paid for out of Appropriated Special Funds. (75 Del. Laws, c. 326, § 1.)

§ 8223. Veterinarian participation.

(a) Any veterinarian licensed in the State of Delaware may participate in the Program established under this chapter. To participate, a veterinarian must file an application provided by the administrator spanning a 2-year period from date of approval agreeing to all preset fees and program conditions. Preset fees shall be set by the administrator, in consultation with the Delaware Veterinary Medical Association and shall be subject to revision at 2-year intervals.

(b) For all cats and dogs sterilized under this Program, the administrator shall reimburse the veterinarians for services on a monthly basis. The preset fee shall cover the cost of a presurgical medical evaluation; spay/neuter surgery, rabies vaccination and routine postsurgical care required by the servicing veterinarians postoperative protocol. The keeper/owner shall be responsible for the payment of any additional fees for procedures mutually agreed upon and administered by the veterinarian that are not covered under this Program.

(c) To receive reimbursement for procedures performed, the participating veterinarian shall submit an animal sterilization form signed by the owner of the dog or cat and the veterinarian together with a copy of the completed Spay/Neuter Fund Certificate to the administrator.

(d) The current rabies forms shall be revised in such a manner as to create an area for recording a serialized tag number for purposes of accountability.

(e) This process shall also apply to all inoculations clinics except that it shall also be the responsibility of the organization conducting the clinic to maintain copies of the certificates for a minimum of 12 months after the expiration date of the vaccination.

(f) In addition to that which is already established by law, a copy of the rabies registration form shall be generated and provided to the Program's administrator. The administrator's copy shall be utilized for establishing and maintaining a database for enforcement, performance review analysis and tax credit reporting purposes. (75 Del. Laws, c. 326, § 1.)

§ 8224. Veterinarian services tax credit.

(a) For taxable years beginning on or after January 1, 2008, any veterinarian who performs spaying or neutering procedures in accordance with the terms and conditions established under this subchapter on animals that have been held in public shelters or in § 501(c)(3) [26 U.S.C. § 501(c)(3)] shelters shall be entitled to a credit against the tax levied pursuant to Title 30. The amount of the allowable credit shall be $50 for each combined spay/neuter and rabies inoculation procedure performed and shall not exceed the taxpayer's annual tax liability.

(b) The total number of allowable tax credits available statewide for the Program set forth in this subchapter shall not exceed 5,000 tax credits or $250,000 per calendar year.

(c) The taxpayer shall submit proof of the number of applicable procedures performed in the taxable year based on information requirements established by the Tax Commissioner that are explained in the income tax return instructions.

(d) The administrator shall compile a listing of the number of spay/neuter procedures performed each year by each clinic and each veterinarian and shall provide a copy of same to the Performance Review Committee.

(e) The administrator shall compile a listing of the number of tax credits assigned to each veterinarian during the preceding tax year and report same to the Department of Revenue on or before February 28 of the following tax year. (75 Del. Laws, c. 326, § 1.)

§ 8225. Performance measurement.

Performance measurement is necessary to determine the success of the Program and to assess if any changes in the Program should be made.

(1) To measure the performance of this Program, the administrator shall establish a standardized statewide yearly reporting system for the following:

a. The number of spay/neuter surgeries; and

b. The number of rabies inoculations performed pursuant to this subchapter; and

c. Cat and dog shelter intake statistics; and

d. Euthanasia statistics; and

e. Such other criteria as the administrator shall find necessary for the purposes of performance review analysis.

(2) Performance Review Committee. For purposes of this section, the "Committee" shall mean a committee comprised of the following 13 representatives:

a. The Secretary of the Department of Agriculture or the Secretary's designee, which person shall also act as Chairperson of the Committee;

b. A representative of the Delaware Division of Public Health, Rabies Control or designee;

c. The President of the Delaware Veterinary Medical Association or the President's designee;

d. A representative of the Delaware SPCA [Society for the Prevention of Cruelty to Animals];

e. A representative of the Kent County SPCA;

f. A representative of Faithful Friends;

g. A representative of the Delaware Humane Association; and

h. The following representative of animal rescue organization not cited above, 1 from New Castle County, 2 from Kent County and 3 from Sussex County to be appointed by the Secretary of the Department of Agriculture.

(3) The Performance Review Committee shall meet as often as is necessary at times and in locations specified by the Chairperson. The Performance Review Committee shall issue recommendations to the Department of Agriculture as often as the Chairperson deems necessary, but no less often than annually.

(4) Subject to and in accordance with Robert's Rules of Order, a quorum shall consist of 51% of the Performance Review Committee's membership and actions by the Committee may only be taken by majority vote of those members present. The members shall receive no compensation for their services. (75 Del. Laws, c. 326, § 1.)