Delaware Code § 9-3207

Resolution creating special fund
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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.

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