Delaware Code
Subchapter IV. County Council
§ 1155. Consideration and adoption of the annual operating budget ordinance.

(a) The County Council, upon receipt of the operating budget, shall immediately publish a notice in a newspaper of general circulation in the County, setting forth all of the following:

(1) A summary of the estimated revenues and appropriations.
(2) The detail of recommended new sources of revenue or increased rates of existing taxes, licenses, fees, or other revenue.
(3) The website address where a copy of the budget may be located and identification of the pages of the budget on which a listing of all individual LSF tax rates and individual fire protection tax rates for each municipality may be found.
(4) That copies of the budget are available upon request at the office of the Clerk of County Council.
(5) The date, time, and place at which the County Council will commence its public hearings upon the proposed budget, which may not be less than 10 days after the date of publication of such notice.
(b) The County Council, upon conclusion of its public hearings but not later than June 1, shall enact the operating budget ordinance. The County Council may increase, decrease, or delete any item of appropriation recommended by the County Executive, and may add new items of appropriation.
(c) No amendment to the operating budget ordinance shall increase the aggregate of authorized appropriations to an amount greater than the estimate of revenue for the corresponding period.
(d) (1) The County Council, in the adoption of the annual operating budget ordinance, 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 unincorporated area.
(2) The County Council, in estimating the revenues for the payment of the cost of each such local service function, may not include in the estimate any estimated revenues to be derived from ad valorem taxation of real property within any municipality. 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.
(e) 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.
(f) County Council, in the adoption of the annual operating budget ordinance, shall divide and segregate in a separate budget, entitled General Operating Budget, all appropriations not properly allocated to the Local Service Function Budget or other operating budget funds. County Council, in estimating the revenues necessary for the payment of these appropriations, shall include the estimated revenue to be derived from county-wide ad valorem taxation of real property.