§ 701 Purpose.
(a) The purpose of this chapter is to provide a procedure whereby any territory so lying as to form 1 connected area (no portion of which shall be already included in an incorporated park district established under the provisions of this chapter) may be incorporated as a park district to establish and maintain parks and other recreational facilities and pay for the same through district bonds, the interest and principal of such bonds to be collected by taxation of the district benefited.
(b) The provisions of this chapter shall apply only to New Castle County.
§ 702 Definitions.
As used in this chapter:
(1) "Clerk of the County Council" means the Clerk of the County Council of New Castle County in which the park district is located.
(2) "Clerk of the peace" means the clerk of the peace of the county, Kent or Sussex, in which the park district is located.
(3) "Commission" means the park commission of a park district established by an election under the provisions of this chapter.
(4) "County government" means the county governing body.
(5) "Department of Finance" means the Department of Finance of New Castle County in which the park district is located.
(6) "Legal voter" means every citizen resident in a proposed or existing park district, who would be entitled at the time of holding an election under this chapter to register and vote in any election district of which a proposed or existing park district is a part at a general election, if such general election were to be held at the time of any election under this chapter, whether or not he or she is at that time a registered voter.
(7) "Park or recreation area" means any area of real estate located within the park district suitable for the promotion of the health and recreation of the residents of the park district.
(8) "Receiver of taxes and county treasurer" means the receiver of taxes and county treasurer of the county, Kent or Sussex, in which the park district is located.
§ 703 Tax exemption of parks and recreation areas.
All land and property which shall be held, laid out and used for any park or recreation area or which shall be purchased or acquired for such use or purpose under the provisions of this chapter shall be forever free from state, county and municipal taxation so long as used for such purposes.
9 Del. C. 1953, § 703; 52 Del. Laws, c. 42.;