Delaware Code § 9-805

Library districts — Establishment; budget
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Should Kent County elect to establish 1 or more library districts within the County, the County shall levy and raise by taxation a special
district library tax for the purpose of the establishment of such a library in each district, and for the maintenance and increase and support
of the library such sum of money as is annually approved in a budget for such purpose by the county governing body, said budget to be
adopted at the same time the annual county budget is adopted. A library district may be created and a tax raised pursuant to this subchapter
to raise funds to pay the Sussex or New Castle County government a contract fee to allow residents of said Kent County district the
privilege of using a library located in Sussex or New Castle Counties.

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