Delaware Code Title 9. Counties § 750. General taxes;  levy

(a) Each park district shall have the power to levy and collect taxes on all the taxable property in said district for all corporate purposes.

(b) All taxes proposed by the board to be levied upon the taxable property within said district shall be levied by ordinance passed not less than 10 days after publication of its appropriation ordinance.  A certified copy of such levy ordinance shall be filed with the department of finance or receiver of taxes and county treasurer not later than the second Tuesday in May in each year.  Thereupon, the department of finance or receiver of taxes and county treasurer shall collect said tax;  provided, the aggregate amount of taxes levied for any 1 year inclusive of the amount levied for the payment of the principal and interest on bonded indebtedness of said district shall not exceed the rate of $.05 per $100 of assessed valuation.