The levy of an ad valorem or special tax pursuant to § 1802(a) or § 1813(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of Title 9 owned or leased by a “public utility” as defined in § 102 of Title 26.
Structure Delaware Code
Chapter 18. SPECIAL DEVELOPMENT DISTRICTS
§ 1802. Special taxes authorized; purpose; requirements and restrictions.
§ 1803. Authority granted; section self-executing.
§ 1804. Bond payable from special fund; complementary powers of governing body; proceeds.
§ 1806. When no bonds or other obligations outstanding.
§ 1807. Adoption of ordinance to implement authority.
§ 1809. Bond form; signatures; maturity; manner of sale.
§ 1810. Bonds issued are securities.
§ 1811. Powers granted are supplemental to other laws.
§ 1812. Construction of chapter.
§ 1813. Special taxes on real property as alternative to ad valorem taxes.
§ 1814. Bonds not to constitute general obligation debt.
§ 1815. Special development district consistency with certified comprehensive plan.
§ 1816. Limitation on ad valorem or special taxes within a special development district.
§ 1817. Special provision applicable to the City of Dover, Delaware.