Section 3302 - Special taxes authorized; purpose; requirements and restrictions(a) Subject to the provisions of this section, and for the purpose stated in subsection (b) of this section, the county may:(1) Create a special development district;(2) Levy ad valorem or special taxes; and(3) Issue bonds and other obligations.(b) The purpose of the authority granted under subsection (a) of this section is to provide financing, refinancing, or reimbursement for: (1) The cost of the design, construction, establishment, extension, alteration, maintenance, or acquisition of adequate storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, streets, traffic signals, signage, sidewalks, lighting, parking, parks and recreation facilities, open space, farm land preservation, fire protection facilities, public safety facilities, paramedic facilities, libraries, transit facilities, solid waste facilities, identifying monuments, landscaping of entrances and medians, and other improvements, including infrastructure improvements as authorized, whether situated within the special development district or outside the special development district if the improvements, including infrastructure improvements provide service or benefit to the property within the special development district, for the development and utilization of the land, each with respect to any defined geographic region within the county; and(2) Any cost in which the proceeds of a bond issued pursuant to Chapter 32 of this title and as defined in § 3205 of this title may be used and any other cost associated with tax increment financing undertaken with respect to TIF Districts pursuant to Chapter 32 of this title. 76 Del. Laws, c. 187, § 2.;