The levy of an ad valorem or special tax pursuant to § 3302(a)(2) or § 3313(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of this title owner or leased by a public utility as defined in § 102(2) of Title 26.
Structure Delaware Code
Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS
§ 3302. Special taxes authorized; purpose; requirements and restrictions.
§ 3303. Issuance and sale of bonds; section self-executing.
§ 3304. Bonds payable from special fund; complementary powers of governing body; proceeds.
§ 3305. Actions necessary before issuing bonds.
§ 3306. When no bonds outstanding.
§ 3307. Adoption of ordinance to implement authority.
§ 3309. Bond form; signatures; maturity; manner of sale.
§ 3310. Bonds issued are securities.
§ 3311. Powers granted are supplemental to other laws.
§ 3312. Construction of chapter.
§ 3313. Special taxes on real property as alternative to ad valorem taxes.
§ 3314. Bonds not to constitute general obligation debt.
§ 3315. Special Development District consistency with certified comprehensive plan.
§ 3316. Limitation on ad valorem or special taxes within Special Development District.