Delaware Code § 22-1803

Authority granted; section self-executing
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(a) In addition to other powers any municipality may have, and notwithstanding the provisions of any other public local law, or public

general law, or the charter of any municipality, a municipality may borrow money by issuing and selling bonds, or impose ad valorem or
special taxes under this chapter for any of the purposes stated in § 1802(b) of this title, if a request to the municipality 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 municipality to enact legislation or, if applicable, to amend its charter to
exercise the powers granted under this section.

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