9 Del. C. § 1125: Local service functions; New Castle County property tax rates in municipalities.

(a) In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.

(b) New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.

(c) A property tax rate for real property in a municipality does not have to be either of the following:

(1) The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County.

(2) The same as a property tax rate set in a prior year.

(d) [Repealed.]