Section 1813 - Special taxes on real property as alternative to ad valorem taxes(a) As an alternative to levying ad valorem taxes under this chapter, the governing body of the municipality may levy special taxes on real property in a special development district to cover the cost of infrastructure improvements.(b) In determining the basis for and amount of the tax, the cost of an improvement may be calculated and levied: (1) Equally per front foot, lot, parcel, dwelling unit or square foot;(2) According to the value of the property as determined by the governing body, with or without regard to improvements on the property; or(3) In any other reasonable manner that results in fairly allocating the cost of the infrastructure improvements.(c) The governing body of the municipality may provide by ordinance or resolution for: (1) A maximum amount to be assessed with respect to any parcel of real property located within a special development district;(2) A tax year or other date after which no further special taxes under this section shall be levied or collected on a parcel; and(3) The circumstances under which the special tax levied against any parcel may be increased, if at all, as a consequence of delinquency or default by the owner of that parcel or any other parcel within the special development district.(d) The governing body by ordinance or resolution may establish procedures allowing for the prepayment of special taxes under this section.(e) Special taxes levied under this section shall be collected and secured in the same manner as general ad valorem real property taxes unless otherwise provided in the ordinance or resolution and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for general ad valorem real property taxes.74 Del. Laws, c. 145, § 2.;