Section 1125 - Local service functions; New Castle County property tax rates in municipalities(a) In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 and § 1128 of this title.(b) New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 and § 1128 of this title.(c) A property tax rate for real property in a municipality does not have to be either of the following: (1) The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County.(2) The same as a property tax rate set in a prior year.Amended by Laws 2021, ch. 7,s 10, eff. 7/1/2022.Added by Laws 2021, ch. 7,s 3, eff. 2/23/2021.