(a) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget, entitled Local Service Function Budget, all expenditures for the performance of local service functions which are not performed by the County within the limits of any municipality. The Chief Administrative Officer and the County Executive, in the preparation of the Local Service Function Budget, shall specify separately the total appropriation required for the performance of each local service function, including appropriations for Supporting Services, which is not performed by the County within the limits of any municipality. The County Executive, in estimating the revenues necessary for the payment of the cost of each such local service function, shall not include in the estimate any estimated revenues to be derived from ad valorem taxation of real property within any municipality which performs such function independently for its residents and pays the cost thereof out of its own revenue sources.

(b) The County Executive shall submit to the County Council a proposed revenue ordinance which will achieve sufficient revenues to balance the total operating budget, including the Local Service Function Budget. The County Executive in the preparation of the proposed revenue ordinance shall not, and the County Council and the County Executive in the enactment of the annual revenue ordinance 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.

(c) The provisions of subsections (a) and (b) of this section shall not be applicable:

(1) In any instance where a municipality initiates the performance of, or exercises responsibility for, a local service function, without the affirmative action in the form 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; and

(3) To any municipality not expending funds in the previous fiscal year for the given local service or not adequately performing the function.

(d) The Chief Administrative Officer and the County Executive, in the preparation of the annual operating budget, shall divide and segregate in a separate budget entitled General Operating Budget all expenditures not properly allocable to the Local Service Function Budget or other operating budget fund. The County Council in estimating the revenues which will be necessary for the payment of these expenditures shall include the estimated revenues to be derived from county-wide ad valorem taxation of real property.

(e) The County Executive in the preparation of the proposed revenue ordinance, and the County Council and the County Executive in the enactment of the annual revenue ordinance, shall uniformly impose ad valorem taxation on real property within the County to pay the cost of the General Operating Budget.

9 Del. C. 1953, § 1131; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 21-24.