(a) Beginning for the fiscal year 2023 budget, 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) Beginning for the fiscal year 2023 budget, 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.
(d) New Castle County may divide a local service function into subcategories on forms used under § 1128 of this title. A subcategory of a local service function constitutes a local service function.