§ 1816

The levy of an ad valorem or special tax pursuant to § 1802(a) or § 1813(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of Title 9 owned or leased by a 'public utility' as defined in § 102 of Title 26.81 Del. Laws, c. 22, § 7;