(a) County Council shall adopt a capital program and adopt a capital budget before, or at the same meeting as, it adopts the annual operating budget.

(b) The capital program shall detail all permanent physical improvements, including the acquisition of real estate, that are planned to be financed, in whole or in part, from funds that are, or may become, subject to control or appropriation by the County Council during each of the ensuing 6 years. For each separate project there shall be shown the amount and the source of money that has been expended or encumbered, or is to be expended or encumbered before the next fiscal year, and also the amount and the sources of money planned to be expended during each of the ensuing 6 years.

(c) The County Council may not amend the capital program as submitted to it by the County Executive, until it has received from the County Executive recommendations with respect to the proposed amendment. The County Council shall not be bound by such recommendations and may act without them if they are not received within 15 days from the date they are requested.

(d) The Capital Budget Ordinance shall show the total capital appropriations.

(e) Amendments to the Capital Budget Ordinance must conform to the pertinent portions of the capital program in its original or amended form.

(f) The County Council, in the adoption of the Capital Budget Ordinance, shall not include in the revenue estimates, any estimated revenues to be derived from ad valorem taxation of real property within a municipality for any capital expenditure, including debt service, which is related to the performance by the County of a local service function which is performed by the municipality for its own residents, paid out of municipal revenues and the fact that the service is being provided is validated by County Council. The County Council, in the adoption of the Capital Budget Ordinance, shall not impose ad valorem taxation on real property within a municipality for the payment of the cost of any capital expenditure, including debt service, which is related to the performance by the County of a local service function which is performed by the municipality for its own residents, paid out of municipal revenues and the fact that the service is being provided is validated by County Council. 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 in the form of an ordinance of the County Council of New Castle County; and

(2) To capital expenditures, including debt service, for the acquisition by the County of park and recreational facilities which are not local in nature and which serve the metropolitan area.

(g) The County Council, in the adoption of a capital budget by ordinance, shall uniformly impose ad valorem taxation on real property within the County for the payment of the cost of any capital expenditure, including debt service, which is not related to the performance by the County of a local service function which is performed by a municipality for its own residents, paid out of municipal revenues and the fact that the service is being provided is validated by County Council.

9 Del. C. 1953, § 1159; 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 50, 51-54.