The levy of an ad valorem or special tax pursuant to § 3302(a)(2) or § 3313(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of this title owner or leased by a “public utility” as defined in § 102 of Title 26.

76 Del. Laws, c. 187, § 2; 85 Del. Laws, c. 315, § 1