Del. Code Ann. tit. 9, § 5503
(a) In addition to other powers the County may have, and notwithstanding the provisions of any other public local law, or public general law, the County may borrow money by issuing and selling bonds, or impose ad valorem or special taxes under this chapter for any of the purposes stated in § 5502(b) of this title, if a request to the County is made by both:
(2) At least ⅔ of the owners of the acreage located within the special development district, provided that: