Delaware Code Title 14. Education § 2121. Authority to tax;  scope of this chapter

The board of education of any school district which has issued bonds under the authority of any former school law of this State shall levy and collect taxes to provide funds for the payment of the interest on the bonds and for the retirement of the bonds as they shall fall due.  The provisions of this chapter relative to the assessment, the rate of taxation and the levy and collection of taxes, and the deposit of taxes collected, and the disbursement thereof, shall apply to the case of school districts which have issued bonds under any former law of this State which have not been paid in whole or in part both principal and interest.