Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 5513 — Special taxes on real property as alternative to ad valorem taxes
(a)
As an alternative to levying ad valorem taxes under this chapter, the Levy Court may levy special taxes on real property in a special development district to cover the cost of improvements, including infrastructure improvements, including but not limited to “costs” defined in § 5501 of this title. In determining the basis for and amount of the tax, the cost of an improvement may be calculated and levied:
(b)
The Levy Court may provide by ordinance or resolution for:
(c)
The Levy Court by ordinance or resolution may establish procedures allowing for the prepayment of special taxes under this section.
(d)
Special taxes levied under this section shall be collected and secured in the same manner as general ad valorem real property taxes unless otherwise provided in the ordinance or resolution and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for general ad valorem real property taxes.
Source: official text