(a) In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.
(b) New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.
(c) A property tax rate for real property in a municipality does not have to be either of the following:
(1) The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County.
(2) The same as a property tax rate set in a prior year.
(d) [Repealed.]
Structure Delaware Code
Chapter 11. COUNTY EXECUTIVE AND COUNTY COUNCIL
§ 1125. Local service functions; New Castle County property tax rates in municipalities.
§ 1126. Local service functions; calculation of net county LSF cost and individual LSF tax rates.
§ 1127. Local service functions; change in degree of performance; notice requirements.
§ 1129. Local service functions; Local Service Function Review Committee.
§ 1131. Separate budgeting for local service functions performed by the County.