(a) The County Council, at the meeting at which the annual operating budget ordinance is adopted, and within the limits of its power and subject to other provisions of this title, shall ordain such taxes and other revenue measures as will yield sufficient revenue, which, together with any available surplus, will balance the budget.
(b) Revenues shall be estimated only upon the basis of the cash receipts anticipated for the fiscal year.
(c) The estimated yield from each item of revenue and of the amounts of surplus to be used in the balancing of the budget shall be certified to the County Council by the County Executive.
(d) The annual operating budget ordinance shall not become effective until the County Council shall have adopted revenue measures which, together with the available surplus, shall in the opinion of the County Executive be estimated to yield sums at least sufficient to balance the proposed expenditures. The Office of Finance shall not approve any expenditure under any portion of an annual operating budget ordinance until such balancing shall have been provided.
(e) County Council, in the enactment of the annual revenue ordinance or other revenue measures, shall not impose ad valorem taxation on real property within any municipality to pay the cost of any local service function if such function is performed by the municipality for its residents, paid out of municipal revenues and the fact that the service is being provided is validated by County Council. The provisions of this subsection shall not be applicable:
(1) In any instance where a municipality initiates the performance of, or exercises responsibility for, a local service function or a distinct activity without the affirmative action of an ordinance of the County Council of New Castle County; and
(2) To the cost of operation by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.
(f) County Council, in the enactment of the annual revenue ordinance or in the enactment of other revenue measures, shall uniformly impose ad valorem taxation on real property within the County and pay the cost of the General Operating Budget.
9 Del. C. 1953, § 1158; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 46-49.
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