14 Del. C. § 1903: Election preceding levy of tax.

(a) Except as specifically provided under this title, before a school board levies or increases a tax under § 1902 of this title, the school board must do all of the following:

(1) Determine if the proposed tax is on the basis of a specified amount or of a specified rate of taxation.

(2) Call a special election. The special election must be held under subchapter IV of Chapter 10 of this title.

(b) A school district may not hold more than 2 special elections under this section during a 12-month period.