Before any school board levies a tax under § 1902 of this title, it shall determine whether the tax shall be on the basis of a specified amount or of a specified rate of taxation and shall call a special election to be held at the polling place or places designated by the Department of Elections conducting the election. There shall be not more than 2 such special elections held during any 12-month period.
Structure Delaware Code
Chapter 19. LOCAL SCHOOL TAXES
Subchapter I. General Provisions
§ 1902. Power of district to levy taxes for school purposes.
§ 1903. Election preceding levy of tax.
§ 1908. Method of voting; referendum to transfer tax funds.
§ 1909, 1910. Certifying and declaring result of election; recount.
§ 1911. Required vote for authorization of additional tax.
§ 1912. Assessment list; school capitation tax.
§ 1914. Levy of annual school tax without election.
§ 1915. Demand for new election.
§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment.
§ 1917. Collection and deposit of school taxes.
§ 1918. Disbursement of school taxes; financial statement.
§ 1919. Report of school tax collections and payment of collected taxes.
§ 1921. Refund of county taxes paid in error.
§ 1922. Borrowing in anticipation of taxes.
§ 1923. Payment of interest upon local school funds on deposit.