Delaware § 1802 Special taxes authorized; purpose; requirements and restrictions

Delaware Statutes

§ 1802 — Special taxes authorized; purpose; requirements and restrictions

Delaware § 1802

Title22

Ch. 18SPECIAL DEVELOPMENT DISTRICTS

This text of Delaware § 1802 (Special taxes authorized; purpose; requirements and restrictions) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 22, § 1802 (2026).

Text

(a)(1) For any purpose stated in paragraph (b)(1) or (b)(2) of this section, any municipality may: a. Create a special development district; b. Levy ad valorem or special taxes; and c. Issue bonds and other obligations.

(2)For any purpose stated in paragraph (b)(3) of this section, any municipality may: a. Create a special development district; b. Levy ad valorem or special taxes; and c. Pledge funds under an agreement described in paragraph (b)(3) of this section to secure payment on other obligations.

(b)The purpose of the authority granted under subsection (a) of this section is:

(1)To provide financing, refinancing, or reimbursement for the cost of the design, construction, establishment, extension, alteration or acquisition of adequate storm drainage systems, sewers, wate

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(a) (1) For any purpose stated in paragraph (b)(1) or (b)(2) of this section, any municipality may:

a. Create a special development district;

b. Levy ad valorem or special taxes; and

c. Issue bonds and other obligations.

(2) For any purpose stated in paragraph (b)(3) of this section, any municipality may:

a. Create a special development district;

b. Levy ad valorem or special taxes; and

c. Pledge funds under an agreement described in paragraph (b)(3) of this section to secure payment on other obligations.

(b) The purpose of the authority granted under subsection (a) of this section is:

(1) To provide financing, refinancing, or reimbursement for the cost of the design, construction, establishment, extension, alteration or acquisition of adequate storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, streets, sidewalks, lighting, parking, parks and recreation facilities, libraries, schools, transit facilities, solid waste facilities and other infrastructure improvements as necessary, whether situated within the special development district or outside the special development district if the infrastructure improvement provides 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 municipality;

(2) To provide financing, refinancing, or reimbursement for the costs associated with tax increment financing undertaken with respect to TIF Districts pursuant to Chapter 17 of this title; and

(3) To pledge under a written agreement the ad valorem or special taxes levied under this chapter to secure the payment, or reimbursement of a payment, of other obligations. Such agreement shall be between the municipality and the issuing body, and shall run to the benefit of and be enforceable on behalf of any holder, of other obligations.