(a) The proceeds of bonds and notes may be applied to the cost of minor capital improvements. Minor Capital Improvements shall mean, but shall not be limited to, capital expenditures for rebuilding or major repairs of roofs, floors, heating systems or facilities, painting, electrical systems or facilities, plumbing or water systems or facilities, asbestos abatement, the removal of architectural barriers to the handicapped, stand-alone storage buildings and purchase or lease of portable classrooms. These funds may also be applied to the preparation and securing of a public school district building that is being vacated but preserved for an unspecified period of time or for the return of such a building from a closed condition to use by a public school district. The State Department of Education, with the approval of the State Board of Education shall establish rules, consistent with this section, for defining minor capital expenditures.

(b) The State Department of Education, or any other department or agency of the State, shall, in no case, pay more than 60 percent of the cost of minor capital improvements nor more than the total amount designated in an authorization act as “maximum state share,” for any minor capital improvements nor less than 60 percent rounded to the nearest $100 of the final actual total costs therefor. Any funds transferred to a school district from any source for the purpose of removing architectural barriers for the handicapped or asbestos shall constitute the 60 percent portion of a minor capital improvement. No expenditure of such funds may be made by a school district unless and until it has provided its 40 percent share of such minor capital improvement. Notwithstanding the foregoing, the State may provide for the entire costs of minor capital improvements for schools entirely supported by the State.

(c) Before contracts for minor capital improvements are let or funds expended for minor capital improvements by any school district, a portion of the costs of which are to be funded with the proceeds of bonds or notes, such school district shall transmit a request for approval of such capital expenditures to the State Department of Education, which request shall:

(d) The State Department of Education shall:

(1) Provide necessary help to the school district in letting bids on minor capital improvements;

(2) Inspect such improvements upon completion to determine that all specifications have been met and that the work and materials used are of acceptable quality; and thereupon

(3) Pay the state’s share of the cost of such improvements made by the school district but only subsequent to the deposit with the State Treasurer by the school district of the school district’s share, if any, of the cost of such improvements.

(e) Any school district may levy and collect a tax on taxable real property in the school district to pay its share of the cost of minor capital improvements. Such taxes shall be levied and collected by the school district subject to Chapter 19 of Title 14, as amended.

(f) The expenditure of funds for minor capital improvements shall be governed solely by this section.

62 Del. Laws, c. 146, § 32; 63 Del. Laws, c. 242, § 1; 69 Del. Laws, c. 77, § 78(a), (b); 70 Del. Laws, c. 473, § 96; 71 Del. Laws, c. 406, § 1; 72 Del. Laws, c. 94, § 321; 73 Del. Laws, c. 65, §§ 36-39; 74 Del. Laws, c. 308, § 63(a).