General Provisions | Midpage1901Definitions1902Power of district to levy taxes for school purposes1903Election preceding levy of tax1904Notice of election1905Qualified voters1906Election officers1907Hours of election1908Method of voting; referendum to transfer tax funds1909, 1910Certifying and declaring result of election; recount1911Required vote for authorization of additional tax1912Assessment list; school capitation tax1913Rate of tax [For application of this section, see 85 Del. Laws, c. 135, § 1, and c. 230, § 1]1914Levy of annual school tax without election1915Demand for new election1916Tax collection warrant and assessment list; tax rate after general reassessment [Effective until Mar. 31, 2027]1917Collection and deposit of school taxes [Effective until Aug. 12, 2028]1918Disbursement of school taxes; financial statement1919Report of school tax collections and payment of collected taxes1920Penalty1921Refund of county taxes paid in error; refund after assessment appeal1922Borrowing in anticipation of taxes1923Payment of interest upon local school funds on deposit1924Tax rates in districts resulting from consolidation pursuant to court order or created after February 1, 1978, but prior to July 30, 19781925School tax districts