Del. Code tit. 22, § 1801 Definitions.
In this chapter, the following terms have the meanings indicated.
(1) “Bonds” or “bond” means a special obligation bond, revenue bond, note or other similar instrument issued by any municipality in accordance with this section.
(2) “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 municipal, local, county, 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 the services of a municipal, local, county, state, or federal government or any agency, department, or office thereof to the special development districts created pursuant to § 1802(a) of this title;
c. Financing charges and interest prior to and during construction, and, if deemed advisable by the municipality, for a limited period after completion of the construction, interest and reserves for principal and interest, including costs of municipal 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 as may be necessary 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.
(3) “County” or “county” means New Castle County, Kent County or Sussex County.
(4) “Issuing body” means a municipality (other than the municipality issuing bonds under this chapter or Chapter 17 of this title), a county, or other political subdivision, department or agency of the State when it acts to issue a bond, a note, or other similar instrument.
(5) “Municipality” means any town or city located within the State with a population in excess of 35,000 people.
(6) “Other obligations” or “other obligation” means a bond, a note, or other similar instrument issued by an issuing body for any of the purposes stated in § 1802 of this title.