Delaware Code
Chapter 17. MUNICIPAL TAX INCREMENT FINANCING ACT
§ 1707. Resolution creating special fund.

The governing body of any municipality may adopt a resolution creating a special fund with respect to a TIF District, even though no bonds authorized by this chapter have been issued by such municipality with respect to that TIF District or are then outstanding. The taxes allocated to such special fund by § 1706(3)b. or c. of this title shall thereafter be paid over to such special fund, as long as such resolution remains in effect.