The levy of an ad valorem or special tax pursuant to § 5502(a)(2) or § 5513(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 owned or leased by a “public utility” as defined in § 102 of Title 26.
Del. Code tit. 9, § 5516
Limitation on ad valorem or special taxes within Special Development District
81 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.