Delaware Code
Subchapter I. General Provisions
§ 1925. School tax districts.

(a) If the State Board of Education divides a school district pursuant to the authority of § 1028(k) of this title, the geographical area encompassed by the district being divided shall be established as a school tax district for the collection of taxes at a uniform rate throughout the school tax district, said taxes to be distributed according to § 1028(k) of this title. Such a school tax district shall serve no other function nor shall any staff or governing board be established for such a district.
(b) The tax rate for current operating expenses shall be the rate of taxes levied for current operating expenses in the district being divided in the fiscal year in which the State Board of Education adopts the plan dividing the district.
(c) The tax rate for the meeting of bond obligations shall be set by the taxing authorities of the county wherein the school tax district is located after consultation with the Treasurer of the State and levied throughout the school tax district in order to meet the obligations of §§ 1028(k) and 2121 of this title.
(d) The official of the county wherein the school tax district is located who is authorized to collect school taxes pursuant to § 1917 of this title shall annually set the tax rate, in compliance with subsections (b) and (c) of this section, for taxes to be collected in the following year.
(e) This section shall supersede § 1924 of this title upon the effective date of the division pursuant to § 1028(k) of this title.

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