Delaware Code
Subchapter IV. County Council
§ 1158. Budget of revenues.

(a) The County Council, at the meeting at which the annual operating budget ordinance is adopted, and within the limits of its power and subject to other provisions of this title, shall ordain such taxes and other revenue measures as will yield sufficient revenue, which, together with any available surplus, will balance the budget.
(b) The County Council shall estimate revenues only upon the basis of the cash receipts anticipated for the fiscal year.
(c) The County Executive shall certify the estimated yield from each item of revenue and of the amounts of surplus to be used in the balancing of the budget to the County Council.
(d) The annual operating budget ordinance is not effective until the County Council has adopted revenue measures which, together with the available surplus, are in the opinion of the County Executive, estimated to yield sums at least sufficient to balance the proposed appropriations. The Office of Finance may not approve any expenditure under any portion of an annual operating budget ordinance until such balancing shall have been provided.
(e) County Council, in the enactment of the annual revenue ordinance or other revenue measures, 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 for that local service function.
(f) 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.
(g) County Council, in the enactment of the annual revenue ordinance or in the enactment of other revenue measures, shall uniformly impose ad valorem taxation on real property within the County and pay the cost of the General Operating Budget.

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