reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3205. Application of bond proceeds.

§ 3205. Application of bond proceeds.
All proceeds received from any bonds issued and sold pursuant to this chapter shall be applied solely for:
(1) The cost of purchasing, leasing, condemning, or otherwise acquiring land or other property, or an interest in them, including finance and interest charges, in the designated TIF District or as necessary for rights-of-way or other easements to or from the TIF District;
(2) Demolition, debris removal and disposal costs;
(3) Plans, specifications, studies, surveys, forecasts and estimates of cost and revenues;
(4) Relocation of businesses or residents;
(5) Installation of utilities, construction of parks, playgrounds, recreational areas, establishment of open areas, and other improvements, including streets, roads, signage, landscaping, and pathways to, from, or within the TIF District, parking, lighting and other facilities;
(6) Maintenance of utilities, parks, playgrounds, recreational areas, open areas, and other improvements, including streets, roads, signage, landscaping, and pathways to, from, or within the TIF District, parking, lighting, and other facilities;
(7) Construction or rehabilitation of buildings, except schools;
(8) Remediation of property, except schools;
(9) Reserves or capitalized interest;
(10) Necessary costs of issuing bonds;
(11) Permissive costs of issuing and servicing bonds, which may include up to 0.5% of the bond issue as origination costs incurred by the county, and up to 2.0% of the bond debt service payments as administrative costs if administered by the county;
(12) Payment of the principal, premium, if any, and interest on loans, money advanced, or any indebtedness incurred by the county for any of the purposes set out in this section, including the refunding of bonds previously issued under this chapter; and
(13) Any costs permitted under § 3301(3) of this title, and for any purposes described in § 3302(b)(2) of this title; provided, however, that the purposes described in § 3302(b)(2) of this title shall be with reference to the designated TIF District.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3206. Conditions precedent to issuance of bonds.

§ 3206. Conditions precedent to issuance of bonds.
Before issuing any bonds, county council shall:
(1) Designate by resolution an area within the Claymont Hometown Overlay District of New Castle County as a “TIF District.”
(2) Receive from the appropriate Assessor a certification as to the amount of the original assessed value.
(3) Pledge that until the bonds have been fully paid, or thereafter, the property taxes on real property within the TIF District shall be divided and applied in the priority determined by the county as follows:
a. That portion of the taxes which would be produced by the rate at which taxes levied each year by or for the county upon the original assessed value shall be allocated to and when collected paid into the funds of the taxing body in the same manner as taxes by or for the taxing body on all other property are paid.
b. That portion of the taxes representing the levy on the tax increment that would normally be paid to the county shall be paid into a special fund to be applied in accordance with the provisions of § 3208 of this title.
c. That portion of the taxes representing the levy on the tax increment that would normally be paid to or on behalf of a taxing body other than the county shall be allocated to and, when collected, paid into the funds of such taxing body in the same manner as taxes by or for the taxing body on all property are paid, or any other manner that public agencies so determine (school districts, etc.); provided, however, if such taxing body has agreed pursuant to § 3209 of this title that such taxes shall be paid into a special fund created in accordance with § 3207 of this title, then such taxes shall be paid into such special fund.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3207. Resolution creating special fund.

§ 3207. Resolution creating special fund.
The governing body of the county may adopt a resolution creating a special fund with respect to a TIF District, even though no bonds authorized by this chapter have been issued by the county with respect to that TIF District or are then outstanding. The taxes allocated to such special fund by § 3206(3)b. or c. of this title shall thereafter be paid over to such special fund, as long as such resolution remains in effect.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3208. Uses of special fund.

§ 3208. Uses of special fund.
(a) Uses of special fund when no bonds outstanding. — When no bonds authorized by this chapter are outstanding with respect to a TIF District and the county council so determines, moneys in the special fund for that TIF District created pursuant to § 3207 of this title may be:
(1) Used for any of the purposes described in § 3205 of this title for which bond proceeds could be used;
(2) Accumulated for payment of debt service on bonds subsequently issued under this chapter;
(3) Used to pay or to reimburse the county for debt service which the county is obligated to pay or has paid (whether such obligation is general or limited) on bonds issued by the county, or any agency or department thereof, the proceeds of which have been used for any of the purposes specified in § 3205 of this title; or used to pay or reimburse any developer loan; or
(4) Paid to the county to provide funds to be used for any legal purpose as may be determined by the county.
(b) Restrictions on use of special funds. — When any bonds authorized by this chapter are outstanding with respect to a TIF District and county council so determines, moneys in the special fund for that TIF District created pursuant to § 3207 of this title may be used as provided in subsection (a) of this section in any fiscal year by the county, but only to the extent that:
(1) The amount in such special fund exceeds the unpaid debt service payable on such bonds in such fiscal year and is not restricted so as to prohibit the use of such moneys;
(2) Such use is not prohibited by the ordinance authorizing the issuance of such bonds; and to the extent not prohibited by bond or loan covenants.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3209. Agreements to pay revenue from taxes on tax increment into special fund.

§ 3209. Agreements to pay revenue from taxes on tax increment into special fund.
A municipality, school district or other taxing body within the county which is not an issuer may pledge, by written agreement, that some or all of its property taxes levied on the tax increment shall also be paid into a special fund created pursuant to § 3207 of this title. Such agreement shall be between the county council and the taxing body and shall run to the benefit of and be enforceable on behalf of any bondholder.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3210. Ordinance authorizing bonds.

§ 3210. Ordinance authorizing bonds.
(a) Mandatory provisions. — In order to implement the authority conferred upon it by this chapter to issue bonds, County Council shall adopt an ordinance that:
(1) Specifies and describes the proposed undertaking and states that it has complied with § 3206 of this title;
(2) Specifies the maximum rate or rates of interest the bonds are to bear.
(b) Additional provisions. — The resolution described in § 3207 of this title may itself specify and prescribe, or may authorize its chief financial officer or its county executive to specify and prescribe any of the following as it deems appropriate to effect the financing of the proposed undertaking:
(1) The actual principal amount of the bonds to be issued;
(2) The actual rate or rates of interest the bonds are to bear;
(3) The manner in which and the terms upon which the bonds are to be sold;
(4) The manner in which and the times and places that the interest on the bonds is to be paid;
(5) The time or times that the bonds may be executed, issued and delivered;
(6) The form and tenor of the bonds and the denominations in which the bonds may be issued;
(7) The manner in which and the times and places that the principal of the bonds is to be paid, within the limitations set forth in this chapter;
(8) Provisions pursuant to which any or all of the bonds may be called for redemption prior to their stated maturity dates; or
(9) Such other provisions not inconsistent with this chapter as shall be determined by such legislative body to be necessary or desirable to effect the financing of the proposed undertaking.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3211. Exemption of bonds from taxation.

§ 3211. Exemption of bonds from taxation.
The principal amount of the bonds, the interest payable thereon, their transfer, and any income derived therefrom, including any profit made in the sale or transfer thereof, shall be exempt from taxation by the State and by the several counties and municipalities of this State.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3212. Nature and incidents of bonds.

§ 3212. Nature and incidents of bonds.
(a) Form of bond; deemed “securities”. — All bonds shall be in fully registered form. Each of the bonds shall be deemed to be a “security” within the meaning of § 8-102 of Title 6, whether or not it is either 1 or a class or series or by its terms is divisible into a class or series of instruments.
(b) Signing and sealing. — All bonds shall be signed manually or in facsimile by the county executive, and the seal of the county shall be affixed thereto and attested by the chief financial officer or other administrative officer of the county. If any officer whose signature or countersignature appears on the bonds ceases to be such officer before delivery of the bonds, that officer's signature or countersignature shall nevertheless be valid and sufficient for all purposes the same as if that officer had remained in office until delivery.
(c) Maturity. — All bonds shall mature not later than 30 years from their date of issuance.
(d) Sale. — All bonds shall be sold in such manner, either at public or private sale and upon such terms as the governing body of the issuer deems best. Any contract for the acquisition of property may provide that payment shall be made in bonds.
(e) Bonds issued are securities. — Bonds issued under this chapter are securities in which all public officers and public bodies of the State and its political subdivisions, all insurance companies, State banks and trust companies, national banking associations, savings banks, savings and loan associations, investment companies, executors, administrators, trustees and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.
(f) Bonds are nonrecourse to the county and shall only be paid from TIF and SDD assessments permitted by this Chapter 32 and Chapter 33 of this title.
76 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3213. Taxation of leased property in TIF District.

§ 3213. Taxation of leased property in TIF District.
Whenever the county, as lessor, leases its property within the TIF District, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes or payments in lieu of taxes upon the assessed value of the entire property and not merely the assessed value of the leasehold interest.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 32. NEW CASTLE COUNTY TAX INCREMENT FINANCING ACT › § 3214. TIF District consistency with certified comprehensive plan.

§ 3214. TIF District consistency with certified comprehensive plan.
The use of lands in a TIF District shall be consistent with the comprehensive plan for the area as certified pursuant to § 9103(f) of Title 29.
76 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3301. Definitions.

§ 3301. Definitions.
In this chapter the following terms shall have the meanings indicated:
(1) “Bonds” or “bond” means a special obligation bond, revenue bond, note, or other similar instrument issued by New Castle County in accordance with this chapter.
(2) “Chief financial officer” means New Castle County Chief Financial Official or designee.
(3) “Cost” includes the cost of:
a. Construction, reconstruction, and renovation, and acquisition of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements, and interests acquired or to be acquired by a local, state or federal government or any agency, department or office thereof for a public purpose;
b. All machinery and equipment including machinery and equipment needed to expand or enhance county services to the special development districts created pursuant to § 3302 of this title.
c. Financing charges and interest prior to and during construction, and, if deemed advisable by the county, for a limited period after completion of the construction, interest and reserves for principal and interest, including costs of county bond insurance and any other type of financial guaranty, liquidity support, and costs of issuance;
d. Extensions, enlargements, additions and improvements;
e. Architectural, engineering, financial and legal services;
f. Plans, specifications, studies, surveys and estimates of cost and of revenues;
g. Administrative expenses necessary or incident to determining to proceed with the infrastructure improvements; and
h. Other expenses authorized or incident to the construction, acquisition, financing and operation of the infrastructure improvements, including administrative expenses charged to collect and/or administer the tax revenues.
(4) “County” or “county” means New Castle County.
(5) “County council” means New Castle County Council or designee.
(6) “County executive” means New Castle County Executive or designee.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3302. Special taxes authorized; purpose; requirements and restrictions.

§ 3302. Special taxes authorized; purpose; requirements and restrictions.
(a) Subject to the provisions of this section, and for the purpose stated in subsection (b) of this section, the county may:
(1) Create a special development district;
(2) Levy ad valorem or special taxes; and
(3) Issue bonds and other obligations.
(b) The purpose of the authority granted under subsection (a) of this section is to provide financing, refinancing, or reimbursement for:
(1) The cost of the design, construction, establishment, extension, alteration, maintenance, or acquisition of adequate storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, streets, traffic signals, signage, sidewalks, lighting, parking, parks and recreation facilities, open space, farm land preservation, fire protection facilities, public safety facilities, paramedic facilities, libraries, transit facilities, solid waste facilities, identifying monuments, landscaping of entrances and medians, and other improvements, including infrastructure improvements as authorized, whether situated within the special development district or outside the special development district if the improvements, including infrastructure improvements provide service or benefit to the property within the special development district, for the development and utilization of the land, each with respect to any defined geographic region within the county; and
(2) Any cost in which the proceeds of a bond issued pursuant to Chapter 32 of this title and as defined in § 3205 of this title may be used and any other cost associated with tax increment financing undertaken with respect to TIF Districts pursuant to Chapter 32 of this title.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3303. Issuance and sale of bonds; section self-executing.

§ 3303. Issuance and sale of bonds; section self-executing.
(a) In addition to other powers the county may have, and notwithstanding the provisions of any other public local law, or public general law, the county may borrow money by issuing and selling bonds for the purposes stated in § 3302(b) of this title, if a request to the county is made by both:
(1) The owners of at least 2/3 of the assessed valuation of the real property located within the special development district; and
(2) At least 2/3 of the owners of the acreage located within the special development district, provided that:
a. Multiple owners of a single parcel are treated as a single owner; and
b. A single owner of multiple parcels is treated as 1 owner.
(b) This section is self-executing and does not require the county to enact legislation to exercise the powers granted under this section.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3304. Bonds payable from special fund; complementary powers of governing body; proceeds.

§ 3304. Bonds payable from special fund; complementary powers of governing body; proceeds.
(a) Bonds shall be payable from the special fund required under § 3305 of this title.
(b) If the county council issues bonds under this section, the county council may also:
(1) Establish sinking funds;
(2) Establish debt service reserve funds;
(3) Pledge other assets and revenues towards the payments of the principal, premium, if any, and interest; or
(4) Provide for bond insurance or any other type of credit enhancement or liquidity support of the bonds.
(c) All proceeds received from any bonds issued and sold shall be applied solely to pay costs, including:
(1) Costs of design, construction, establishment, extension, alteration, or acquisition of improvements, including infrastructure improvements;
(2) Costs of issuing bonds;
(3) Permissive costs of issuing and servicing the bonds, which may include up to 0.5% of the bond issue as origination costs incurred by the county, and up to 2.0% of the bond debt service payments as administrative costs if administered by the county;
(4) Payment of the principal and interest on loans, development loans, money advances, or any indebtedness for any of the purposes stated in § 3302(b) of this title, including the refunding of bonds previously issued under this section;
(5) Funding of a debt service reserve fund or payment of interest prior to, during, or for a limited period of time after construction; and
(6) Purposes described in §§ 3205 and 3302(b) of this title.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3305. Actions necessary before issuing bonds.

§ 3305. Actions necessary before issuing bonds.
(a) Before issuing bonds pursuant to this section, county council shall:
(1) Designate by resolution an area or areas within the Claymont Hometown Overlay District of New Castle County as a special development district;
(2) Subject to subsection (b) of this section, adopt a resolution creating a special fund with respect to the special development district; and
(3) Provide for the levy of an ad valorem or special tax on all real property within the special development district at a rate or amount designed to provide adequate revenues to pay the principal of, interest on, and redemption premium, if any, on the bonds, to replenish any debt service reserve fund, and for any other purpose related to the ongoing expenses of or security, including debt service coverage requirements, for the bonds. Ad valorem taxes shall be levied in the same manner, upon the same assessments, for the same period or periods, and as of the same date or dates of finality as are now or may hereafter be prescribed for general ad valorem real property tax purposes within the district, and shall be discontinued when all of the bonds have been paid in full. Special taxes shall be levied pursuant to § 3313 of this title.
(b) The resolution creating a special fund under paragraph (a)(2) of this section shall:
(1) Pledge to the special fund the proceeds of the ad valorem or special tax to be levied as provided under paragraph (a)(3) of this section and shall specify the priority of application with other ad valorem or special taxes; and
(2) Require that the proceeds from the tax be paid into the special fund.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3306. When no bonds outstanding.

§ 3306. When no bonds outstanding.
When no bonds are outstanding with respect to a special development district:
(1) The special development district shall be terminated; and
(2) Any moneys remaining in the special fund on the date of termination of the special development district shall be paid to the general fund of the county.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3307. Adoption of ordinance to implement authority.

§ 3307. Adoption of ordinance to implement authority.
(a) In order to implement the authority conferred upon it by this section to issue bonds, the county council shall adopt an ordinance that:
(1) Specifies and describes the proposed undertaking and states that it has complied with § 3305 of this title;
(2) Specifies the maximum principal amount of bonds to be issued;
(3) Specifies the maximum rate or rates of interest for the bonds; and
(4) Agrees to a covenant to levy upon all real property within the special development district, ad valorem taxes or special taxes in rate and amount at least sufficient in each year in which any of the bonds are outstanding to provide for the payment of the principal of, premium, if any, and the interest on the bonds.
(b) The ordinance may specify or may authorize its chief financial officer or its county executive to specify any of the following as it deems appropriate to effect the financing of the proposed undertaking;
(1) The actual principal amount of the bonds to be issued;
(2) The actual rate or rates of interest for the bonds;
(3) The manner in which and the terms upon which the bonds are to be sold;
(4) The manner in which and the times and places that the interest on the bonds is to be paid;
(5) The time or times that the bonds may be executed, issued and delivered;
(6) The form and tenor of the bonds and the denominations in which the bonds may be issued;
(7) The manner in which and the times and places that the principal of the bonds is to be paid, within the limitations set forth in this section;
(8) Provisions pursuant to which any or all of the bonds may be called for redemption prior to their stated maturity dates; or
(9) Any other provisions not inconsistent with this section as shall be determined by county council to be necessary or desirable to effect the financing of the proposed undertaking.
(c) An ordinance authorizing the bonds provided for under this chapter, an ordinance, resolution, or executive order passed or adopted in furtherance of the required ordinance, the bonds, the designation of a special development district, or the levy of a special ad valorem tax or special tax may not be subject to any referendum by reason of any other state or local law.
(d) The ordinance authorizing the bonds required under this subsection, any ordinance, resolution, or executive order passed or adopted in furtherance of the required ordinance, the bonds, the designation of a special development district, or the levy of a special ad valorem tax or special tax shall be subject to the request of the landowners as specified under § 3303(a) of this title.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3308. Taxation of bonds.

§ 3308. Taxation of bonds.
The principal amount of the bonds, the interest payable on the bonds, their transfer and any income derived from the transfer, including any profit made in the sale or transfer of the bonds, shall be exempt from taxation by the State and by the counties and municipalities of the State.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3309. Bond form; signatures; maturity; manner of sale.

§ 3309. Bond form; signatures; maturity; manner of sale.
(a) All bonds shall be in fully registered form. Each of the bonds shall be deemed to be a security as defined in § 8-102 of Title 6, whether or not it is either 1 of a class or series or by its terms is divisible into a class or series of instruments.
(b) All bonds shall be signed manually or in facsimile by the county executive, and the seal of the county shall be affixed to the bonds and attested by chief financial officer or other similar administrative officer of the county. If any officer whose signature or countersignature appears on the bonds ceases to be such officer before delivery of the bonds, the officer's signature or countersignature shall nevertheless be valid and sufficient for all purposes the same as if the officer had remained in office until delivery.
(c) All bonds shall mature not later than 30 years from their date of issuance.
(d) All bonds shall be sold in the manner, either at public or private sale, and upon the terms, as county council deems best. Any contract for the acquisition of property may provide that payment shall be made in bonds.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3310. Bonds issued are securities.

§ 3310. Bonds issued are securities.
Bonds issued under this chapter are securities in which all public officers and public bodies of the State and its political subdivisions, all insurance companies, state banks and trust companies, national banking associations, savings banks, savings and loan associations, investment companies, executors, administrators, trustees and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3311. Powers granted are supplemental to other laws.

§ 3311. Powers granted are supplemental to other laws.
The powers granted under this chapter shall be regarded as supplemental and additional to powers conferred by other laws, and may not be regarded as in derogation of any powers now existing.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3312. Construction of chapter.

§ 3312. Construction of chapter.
This chapter, being necessary for the welfare of the State and its residents, shall be liberally construed to effect the purpose stated in § 3302(b) of this title.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3313. Special taxes on real property as alternative to ad valorem taxes.

§ 3313. Special taxes on real property as alternative to ad valorem taxes.
(a) As an alternative to levying ad valorem taxes under this chapter, county council may levy special taxes on real property in a special development district to cover the cost of infrastructure improvements, including but not limited to costs defined in § 3301(3) of this title. In determining the basis for and amount of the tax, the cost of an improvement may be calculated and levied:
(1) Equally per front foot, lot, parcel, dwelling unit, or square foot;
(2) According to the value of the property as determined by the county, with or without regard to improvements on the property; or
(3) In any other reasonable manner that results in fairly allocating the cost of the infrastructure improvements.
(b) County council may provide by ordinance or resolution for:
(1) A maximum amount to be assessed with respect to any parcel of real property located within a special development district;
(2) A tax year or other date after which no further special taxes under this section shall be levied or collected on a parcel; and
(3) The circumstances under which the special tax levied against any parcel may be increased, if at all, as a consequence of delinquency or default by the owner of that parcel or any other parcel within the special development district.
(c) County council by ordinance or resolution may establish procedures allowing for the prepayment of special taxes under this section.
(d) Special taxes levied under this subsection 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.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3314. Bonds not to constitute general obligation debt.

§ 3314. Bonds not to constitute general obligation debt.
Bonds issued under this chapter are a special obligation of the county or Special Development District (SDD) and may not constitute a general obligation debt of the county, or a pledge of the county's full faith and credit or taxing power. Bonds are nonrecourse to property owners who purchase subject to a TIF or SDD. Property owners who purchase subject to a TIF or SDD shall only be responsible for TIF or SDD obligations determined by the individual assessment of their property.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3315. Special Development District consistency with certified comprehensive plan.

§ 3315. Special Development District consistency with certified comprehensive plan.
The use of lands in a Special Development District shall be consistent with the comprehensive plan for the area as certified pursuant to § 9103(f) of Title 29.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 33. NEW CASTLE COUNTY SPECIAL DEVELOPMENT DISTRICTS › § 3316. Limitation on ad valorem or special taxes within Special Development District.

§ 3316. Limitation on ad valorem or special taxes within Special Development District.
The levy of an ad valorem or special tax pursuant to § 3302(a)(2) or § 3313(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 owner or leased by a public utility as defined in § 102(2) of Title 26.
76 Del. Laws, c. 187, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3401. Definitions.

§ 3401. Definitions.
For purposes of this chapter:
(1) “Stormwater maintenance district” means an area in New Castle County, created under this chapter, that has ascertainable boundaries and provides efficient and economical stormwater maintenance.
(2) “Stormwater management” means a system of vegetative, structural, and other measures that does all of the following:
a. For water quantity control, controls the volume and rate of stormwater runoff which may be caused by land disturbing activities or activities upon the land.
b. For water quality control, controls adverse effects on water quality that may be caused by land disturbing activities or activities upon the land.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3402. Establishing a stormwater maintenance district.

§ 3402. Establishing a stormwater maintenance district.
(a) County government shall adopt an ordinance implementing this chapter, that provides the procedures and criteria for the establishment and operation of stormwater maintenance districts.
(b) Subdivisions and land developments approved after January 13, 2022. —
Any new subdivision or land development in any unincorporated area in New Castle County that is approved after January 13, 2022, shall establish a stormwater maintenance district, as required by the ordinance adopted under subsection (a) of this section, as a condition of plan approval. Fees for the district must not be incurred until the subdivision or land development is complete and the stormwater infrastructure is approved by the appropriate regulating agency.
(c) Subdivisions and land developments established before January 13, 2022. —
Any subdivision or land development established before January 13, 2022, in any unincorporated area in New Castle County contained within ascertainable boundaries, may petition county government under the ordinance adopted under subsection (a) of this section to declare the area a stormwater maintenance district.
(d) The county government may establish a stormwater maintenance district within an incorporated area of the County under subsection (a) of this section, but only with the concurrence of the local governing body.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3403. Public hearing.

§ 3403. Public hearing.
(a) Upon receipt of a petition under § 3402(c) of this title from an existing subdivision or land development, the county government shall hold a public hearing on the petition. The notice of the public hearing must be published at least once in a newspaper published within New Castle County. The notice must be published between 10 and 21 days before the public hearing and must contain all of the following:
(1) A description of the boundaries of the proposed stormwater maintenance district.
(2) A statement that the county government will hold a hearing to consider whether or not to create the proposed district.
(3) A statement that in the event the county government decides to create the proposed stormwater maintenance district, the county government will assess the unit costs of stormwater maintenance against each unit of real property within the stormwater maintenance district.
(b) Any new subdivision or land development required to establish a stormwater maintenance district under § 3402 of this title is also subject to all hearing procedures and all requirements for a proposed plan as established under the New Castle County Code.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3404. Creation of stormwater maintenance district.

§ 3404. Creation of stormwater maintenance district.
(a) If the county government determines, after the public hearing required under § 3403 of this title, that it is in the public interest to establish the proposed stormwater maintenance district under the ordinance adopted under § 3402(a) of this title, county government shall adopt an ordinance establishing the stormwater maintenance district.
(b) Except as provided under the ordinance adopted under § 3402(a) of this title, the establishment of a stormwater maintenance district and the resulting infrastructure maintenance managed by New Castle County takes precedence over any homeowner obligation for stormwater management included in declarations of restrictions or similar development agreements. Any common open space or infrastructure within a community not maintained as part of a stormwater maintenance district remains the responsibility of the homeowners.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3405. Agreements for stormwater maintenance authorized.

§ 3405. Agreements for stormwater maintenance authorized.
The county government may enter into an agreement with the New Castle Conservation District or other government, nonprofit, or for-profit agency or organization to maintain the stormwater infrastructure of each stormwater maintenance district.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3406. Award of contracts.

§ 3406. Award of contracts.
Either county government or the New Castle Conservation District may enter into contracts for maintenance of stormwater infrastructure that cannot be completed by existing staff. All contracts entered under this section must follow applicable state and local laws and policies.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3407. Levy and collection of stormwater maintenance fee.

§ 3407. Levy and collection of stormwater maintenance fee.
(a) In order to fund the annual and long-term costs for each stormwater maintenance district, the county government shall establish a fee structure for each district and divide the annual cost, plus a pro rata administrative cost as determined by the county government, by the total number of applicable units within the stormwater maintenance district to arrive at the annual unit cost. The annual unit cost shall be assessed against each unit located within the boundaries of the stormwater maintenance district. No parcel of real estate may be exempt from paying its annual unit cost. The established fee structure does not need to be uniform among districts.
(b) County government shall levy and collect the annual unit cost assessed against each unit in a stormwater maintenance district at the same time and in the same manner as other New Castle County taxes and the annual unit cost is a lien on real property the same as other New Castle County taxes. The county government shall include this fee on tax bills under the heading “stormwater maintenance fee.”
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3408. Administration of funds.

§ 3408. Administration of funds.
All amounts collected under this chapter shall be paid into a fund of New Castle County as provided under the ordinance adopted under § 3402(a) of this title and all payments for stormwater maintenance shall be paid out of this fund. Should New Castle County fail in any 1 year to collect all of the fees in the stormwater maintenance district necessary to pay the price for stormwater maintenance in any year, the county government may pay the deficit out of this fund pending enforcement of the lien. The county government may make payments out of this fund in anticipation of collection of the stormwater maintenance fee.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3409. Continuation and termination of contracts; consolidation of stormwater maintenance districts.

§ 3409. Continuation and termination of contracts; consolidation of stormwater maintenance districts.
The county government may determine not to continue stormwater maintenance for any stormwater maintenance district at the expiration of any agreement entered into under this chapter. The county government may, without further public hearings, consolidate 2 or more stormwater maintenance districts into a single district.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 34. Stormwater Management › § 3410. Annual budgeting.

§ 3410. Annual budgeting.
(a) The annual amounts required for stormwater maintenance under this chapter must be included in the annual budget under separate headings for each stormwater maintenance district. County expenditures related to stormwater maintenance districts will be available for public review on the county government website.
(b) After levying the stormwater maintenance fee, the county government shall deliver a separate fee collection warrant, together with a list of charges in each stormwater maintenance district, to the County Chief Financial Officer and shall command that the County Chief Financial Officer collect from the persons named in the list their stormwater maintenance fee and its amount.
(c) Should a stormwater maintenance district be formed after the commencement of any fiscal year, the county government shall include an amount sufficient to reimburse the general fund for the expenditure during the last fiscal year in the next annual budget, as well as an amount sufficient to pay the cost for the coming fiscal year.
83 Del. Laws, c. 133, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 35. New Castle County Neighborhood Improvement Districts › § 3502. Legislative findings.

§ 3502. Legislative findings.
The General Assembly finds and declares that:
(a) Marshaling New Castle County resources in a concerted manner under “one roof” to focus on persistent neighborhood problems, as contemplated by this chapter, increases the possibility of successfully resolving systemic neighborhood problems.
(b) Preserving and improving neighborhoods is critical to the long-term well-being of the State and to New Castle County.
(c) The provision of enhanced services, including for example, district-wide sanitation and snow removal, within New Castle County's neighborhoods would result in greater neighborhood stability and improved quality of life.
(d) Numerous jurisdictions around the world and the United States, including Philadelphia, Baltimore, Buffalo, and Allentown, among many others, have successfully implemented and been the beneficiaries of such enhanced services through the creation of neighborhood improvement districts.
(e) The enhanced services and related programs provided within a neighborhood improvement district are funded by property owners within each district, who are the primary beneficiaries thereof, which reduces additional demands on the strained public treasury.
(f) It is in the best interests of the State, County, and its residents to create, where feasible and desired by the property owners and residents in each district, assessment-based neighborhood improvement districts to promote more attractive and healthier neighborhoods.
(g) The County should be given broad discretion in establishing by ordinance the type of assessment-based enhanced services and programs that are most consistent with neighborhood needs, goals, and objectives as determined and expressed by property owners and residents in the district.
83 Del. Laws, c. 457, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 35. New Castle County Neighborhood Improvement Districts › § 3504. Powers of New Castle County.

§ 3504. Powers of New Castle County.
New Castle County shall have the power to:
(1) Establish within the County certain areas designated as a NID.
(2) Designate a nonprofit corporation, created for the purposes of this chapter, as the NIDMA with the certain powers established under this chapter.
(3) Through the County Office of Finance, administer on behalf of or in conjunction with the NIDMA, and in accordance with any specific provisions contained in the county ordinance establishing the NID, all appropriations and expenditures as determined by the NIDMA, which may include federal, state, and county funds received by the County Office of Finance on behalf of the NIDMA, as necessary, including to prepare or have prepared preliminary research, planning, and feasibility studies to determine needed enhanced services and related programs in the NID, including services such as graffiti removal, district-wide sanitation needs, and snow removal. The provision of enhanced services is to supplement, not replace, the existing level of services provided within the NID.
(4) Review proposed appropriations and expenditures of funds within the NID by or on behalf of the NIDMA, and provide recommendations related thereto.
(5) Advance funds to a NIDMA as may be necessary to carry out the purposes of this chapter.
(6) Levy a special assessment on nonexempt properties located within the NID necessary to fund enhanced services within the NID.
(7) Collect a special assessment on behalf of the NIDMA levied on designated properties within the NID and to employ necessary legal methods to ensure collection of the special assessment.
(8) Impose and file liens on property for nonpayment of the special assessment.
(9) Include an initial sunset provision of up to 5 years in the county ordinance creating the NID and in the agreement between the County and the NIDMA.
83 Del. Laws, c. 457, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 35. New Castle County Neighborhood Improvement Districts › § 3506. Creation of the neighborhood improvement district management association.

§ 3506. Creation of the neighborhood improvement district management association.
(a) Association designated. —
When the County approves a NID under this chapter, a NIDMA must be designated by the County to administer the enhanced services within the NID.
(b) Administration. — (1) Each NID must be administered by a NIDMA.
(2) A NIDMA must be incorporated as a nonprofit corporation in this State.
(c) Powers. — A NIDMA created under this chapter has all the powers provided for in § 3507 upon the effective date of the county ordinance creating the NID.
(d) Board. —
Each NIDMA must have an administrative board.
(1) The board must be comprised of either 3 or 5 voting members and at least 1 nonvoting member representing the County.
(2) Each NIDMA board must include a representative of the specially-assessed property owners located in the NID as 1 of the voting members of the board.
(3) Board members of a NIDMA are not required to be residents of the NID.
83 Del. Laws, c. 457, § 1;