§ 5516

The levy of an ad valorem or special tax pursuant to § 5502(a)(2) or § 5513(a) of this title shall not be applicable to and shall not be imposed on special betterments property as defined in § 8101(e) of this title owned or leased by a 'public utility' as defined in § 102 of Title 26.81 Del. Laws, c. 26, § 1;