Delaware Code Title 9. Counties § 3206. Conditions precedent to issuance of bonds

a. That portion of the taxes which would be produced by the rate at which taxes levied each year by or for the county upon the original assessed value shall be allocated to and when collected paid into the funds of the taxing body in the same manner as taxes by or for the taxing body on all other property are paid.

b. That portion of the taxes representing the levy on the tax increment that would normally be paid to the county shall be paid into a special fund to be applied in accordance with the provisions of § 3208 of this title.

c. That portion of the taxes representing the levy on the tax increment that would normally be paid to or on behalf of a taxing body other than the county shall be allocated to and, when collected, paid into the funds of such taxing body in the same manner as taxes by or for the taxing body on all property are paid, or any other manner that public agencies so determine (school districts, etc.);  provided, however, if such taxing body has agreed pursuant to § 3209 of this title that such taxes shall be paid into a special fund created in accordance with § 3207 of this title, then such taxes shall be paid into such special fund.