Delaware Code
Subchapter III. Budgeting
§ 1134. Preparation of the capital program and the capital budget; preparation by Chief Administrative Officer; recommendation by County Executive; action by County Council.

(a) The Chief Administrative Officer shall annually prepare a capital program and a capital budget under the direction of the County Executive. In the course of the preparation of the capital program, the Chief Administrative Officer shall confer with the Department of Land Use to ascertain that the proposed capital program is in accordance with the comprehensive development plan prepared by the Department of Land Use.
(b) No later than April 1 of each year, the County Executive shall recommend to the County Council, a capital program for the ensuing 6 years and a capital budget for the ensuing year. Not later than the date that the program is submitted to County Council, the County Executive shall submit the capital program to the Department of Land Use for its review and recommendations to County Council. The County Executive shall also submit the capital program to the Planning Board for the sole purpose of determining if it is in accordance with the comprehensive development plan.
(c) The proposed capital program, and the proposed capital budget, must have the content and be in the form necessary to enable the County Council to take action as required under § 1159 of this title.
(d) (1) The County Executive, in the preparation of the capital budget, may not include in the revenue estimates any estimated revenues to be derived from ad valorem taxation of real property within a municipality for any capital appropriation including debt service which is related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for that local service function.
(2) The County Council, in the adoption of the capital budget by ordinance, may not impose ad valorem taxation on real property within a municipality for the payment of the cost of any capital appropriation, including debt service, which is related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for that local service function.
(3) The provisions of this subsection are not applicable to capital appropriations, including debt service, for the acquisition by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.
(e) The County Executive and the County Council, in the adoption of a capital budget by ordinance, shall uniformly impose ad valorem taxation on real property within the County for the payment of the cost of any capital appropriation, including debt service, except for costs related to the performance or funding by the County of a local service function in excess of the individual LSF tax rate or individual fire protection rate for that local service function.

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