Election preceding levy of tax.
Del. Code tit. 14, § 1903
in effect(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:
(1) Determine if the proposed tax is on the basis of a specified amount or of a specified rate of taxation.
(2) Call a special election. The special election must be held under subchapter IV of Chapter 10 of this title.
(b) A school district may not hold more than 2 special elections under this section during a 12-month period.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title14/c019/sc01/index.htmlFetched: 10/4/2026
