The school board of the district in which the tax is to be levied under § 2116 of this title shall use the assessment list of the county in which that district is located, in order to determine all the taxables of the district, the property of each taxable and the assessed value thereof. Such list shall constitute the assessment list of the district for purposes of levying a tax under § 2116 of this title.
Structure Delaware Code
Chapter 21. LOCAL SCHOOL BONDS
§ 2102. Power of district to issue bonds.
§ 2103. Temporary use of funds.
§ 2104. Faith and credit of district; exemption of bonds from taxation.
§ 2105. Validity of bonds; incontestability.
§ 2106. Procedure governing sale of bonds to State.
§ 2107. Limitation on amount of bonds that may be issued.
§ 2108. Terms and form of bonds.
§ 2109. Designation, numbering and date of bonds.
§ 2110. Place of payment of principal and interest.
§ 2111. Signing and sealing bonds.
§ 2113. Cancellation and destruction of paid bonds and coupons.
§ 2114. Replacement of lost, destroyed or defaced bonds.
§ 2115. Rules and regulations governing fiscal records pertaining to bonds.
§ 2116. Taxing power of district.
§ 2117. Assessment list; objections; posting; hearing.
§ 2118. Assessment, levy and collection of taxes.
§ 2119. Report of tax collections and payment of collected taxes.
§ 2120. Jurisdiction of justices of the peace.
§ 2121. Authority to tax; scope of this chapter.
§ 2122. Election to authorize bond issue; rules governing; referendum to transfer tax funds.