(a) After the budget has been adopted, the respective county governing bodies shall fix their county tax rates based upon the most recent assessment made by them. The county tax rate shall be stated in terms of a certain rate on every $100 of assessed evaluation. Subject to the limitations of subsection (b) of this section, the county tax rate shall be such as will produce sufficient tax revenues to meet the budget requirement of the county for all purposes other than those that are not to be paid for out of the general county tax revenues. The county tax rate shall not include special assessments, tax specially levied to pay principal of and interest on bonds, or taxes levied for the benefit of local districts established in accordance with statutes authorizing such special taxation.(b) The tax rate for Kent County shall not exceed the sum of $0.50 on each $100 of assessed evaluation.(c) When any total reassessment of taxable properties within a county of this State shall have become effective, the county property tax rate levied for the immediately ensuing fiscal year shall not be such as to yield county property tax revenues greater than 15 percent in excess of the total of the county property taxes imposed for the fiscal year immediately preceding the fiscal year in which such reassessment shall have become effective. Any initial assessment made on new construction shall not be taken into account in determining such limitation.(d) When any total reassessment of taxable properties within a county of this State shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the "rolled-back rate."(e) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (d) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the county shall advertise, in a newspaper of general circulation in the county, said percentage increase in the tax rate.Code 1852, § 83; Code 1915, §§ 1071, 1071A; 28 Del. Laws, c. 76, § 14; 31 Del. Laws, c. 13, § 22; 40 Del. Laws, c. 134, § 1; Code 1935, §§ 1155, 1236; 47 Del. Laws, c. 89, § 1; 47 Del. Laws, c. 223, § 1; 48 Del. Laws, c. 124, § 1; 9 Del. C. 1953, § 8002; 49 Del. Laws, c. 81; 55 Del. Laws, c. 57; 55 Del. Laws, c. 85, §§ 20B, 20D, 20F; 55 Del. Laws, c. 124; 57 Del. Laws, c. 762, § 13A; 58 Del. Laws, c. 427; 64 Del. Laws, c. 363, §2.;