The levy of an ad valorem or special tax pursuant to § 5502(a)(2) or § 5513(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 owned or leased by a “public utility” as defined in § 102 of Title 26.
Structure Delaware Code
Chapter 55. Kent County Special Development Districts
§ 5502. Special taxes authorized; purpose; requirements and restrictions.
§ 5503. Authority granted; section self-executing.
§ 5504. Bonds payable from special fund; complementary powers of governing body; proceeds.
§ 5506. When no bonds or other obligations outstanding.
§ 5507. Adoption of ordinance to implement authority.
§ 5509. Bond form; signatures; maturity; manner of sale.
§ 5510. Bonds issued are securities.
§ 5511. Powers granted are supplemental to other laws.
§ 5512. Construction of chapter.
§ 5513. Special taxes on real property as alternative to ad valorem taxes.
§ 5514. Bonds not to constitute general obligation debt.
§ 5515. Special development district consistency with certified comprehensive plan.
§ 5516. Limitation on ad valorem or special taxes within Special Development District.