Delaware Code
Subchapter III. Budgeting
§ 1131. Separate budgeting for local service functions performed by the County.

(a) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget, entitled Local Service Function Budget, all appropriations for the performance or funding of local service functions by New Castle County within the municipalities and the unincorporated area. The Chief Administrative Officer and the County Executive, in the preparation of the Local Service Function Budget, shall specify separately the total appropriation required for the performance or funding of each local service function by New Castle County.
(b) The County Executive shall submit to the County Council a proposed revenue ordinance which will achieve sufficient revenues to balance the total operating budget, including the Local Service Function Budget. The County Executive in the preparation of the proposed revenue ordinance may not, and the County Council and the County Executive in the enactment of the annual revenue ordinance may not, impose ad valorem taxation on real property within any municipality to pay the cost of New Castle County's performance or funding of any local service function in excess of the individual LSF tax rate or individual fire protection rate.
(c) The County Executive's proposed budget presented to the County Council shall include tables providing all of the following information:

(1) The calculation of the proposed individual LSF tax rate and individual fire protection tax rate for each local service function for each municipality and the unincorporated area.
(2) The proposed aggregate of the individual LSF tax rates and individual fire protection tax rates for each municipality and the unincorporated area.
(d) New Castle County may also impose ad valorem taxation on real property within any municipality as follows:

(1) In any instance where a municipality initiates the performance of a local service function without the consent of New Castle County under § 1102 of this title.
(2) For the cost of operation by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.
(3) To any municipality not expending funds in the previous fiscal year for the given local service function or not adequately performing the local service function.
(e) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget entitled General Operating Budget all appropriations not properly allocable to the Local Service Function Budget or other operating budget fund. The County Council, in estimating the revenues which will be necessary for the payment of these appropriations, shall include the estimated revenues to be derived from county-wide ad valorem taxation of real property.
(f) The County Executive in the preparation of the proposed revenue ordinance, and the County Council and the County Executive in the enactment of the annual revenue ordinance, shall uniformly impose ad valorem taxation on real property within the County to pay the cost of the General Operating Budget.

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