Election preceding levy of tax.

§ 1903. Election preceding levy of tax. (a) Except as specifically provided under this title, before a school board levies or increases a tax under § 1902 of this title, the school board must do all of the following: (1) Determine if the proposed tax is on the basis of a specified amount or of a specified rate of taxation. (2) Call a special election. The special election must be held under subchapter IV of Chapter 10 of this title. (b) A school district may not hold more than 2 special elections under this section during a 12-month period.32 Del. Laws, c. 160, § 54; Code 1935, § 2738; 47 Del. Laws, c. 303, § 1; 14 Del. C. 1953, § 1903; 55 Del. Laws, c. 86, § 1; 69 Del. Laws, c. 192, § 1; 74 Del. Laws, c. 122, § 41; 85 Del. Laws, c. 354, § 1;