(a) Any district may, in addition to the amounts apportioned to it by the Department of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of all taxable real estate in such district except real estate exempt from taxation under:

(1) State law;

(2) A county ordinance adopted prior to June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business; and

(3) A county ordinance adopted on or before January 1, 1998, granting, clarifying or expanding any exemption from county taxation.

(b) In any instance except major capital improvement and new funds for educational advancement, as defined in Chapter 17 of this title, where the State shall make appropriations to school districts for any purpose and the applicable statute requires a local district contribution to the appropriation or expenditure, the local school board may levy such tax as is necessary to support the local district contribution without the necessity of a referendum in the local school district, notwithstanding § 1903 of this title. In the case of the school district of the City of Wilmington, such tax as is necessary to support its local district contribution may be levied, notwithstanding the maximum tax rate specified in § 11, Chapter 92, Volume 23, Laws of Delaware, as amended by Chapter 9, Volume 56, Laws of Delaware and, unless otherwise specifically provided, such tax rate as may be so specified on or after June 3, 1968.

32 Del. Laws, c. 160, § 54; Code 1935, § 2737; 14 Del. C. 1953, § 1902; 56 Del. Laws, c. 292, § 19; 59 Del. Laws, c. 453, § 1; 60 Del. Laws, c. 328, § 2; 70 Del. Laws, c. 106, § 1; 71 Del. Laws, c. 180, § 119; 72 Del. Laws, c. 21, § 1.