The levy of an ad valorem or special tax pursuant to § 3302(a)(2) or § 3313(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of this title owner or leased by a public utility as defined in § 102(2) of Title 26.
Del. Code tit. 9, § 3316
Limitation on ad valorem or special taxes within Special Development District
76 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.