{"data":{"id":"us-de/14-del.-c.-1903","jurisdiction":"us-de","citation":"14 Del. C. § 1903","heading":"Election preceding levy of tax.","body":"(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:\n(1) Determine if the proposed tax is on the basis of a specified amount or of a specified rate of taxation.\n(2) Call a special election. The special election must be held under subchapter IV of Chapter 10 of this title.\n(b) A school district may not hold more than 2 special elections under this section during a 12-month period.","path":["Title 14. Education","Free Public Schools","CHAPTER 19. Local School Taxes","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title14/c019/sc01/index.html#1903","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:18Z","sha256":"1ce2f9c8758e8aa155a417cb59383f861ea8725f3891077f97c8df41f6924260","source_id":"us-de","stale":true,"prev":"us-de/14-del.-c.-1902","next":"us-de/14-del.-c.-1904"},"notice":"GroundRules: Original legal text. Not legal advice."}