The school board of the district in which an additional tax is to be levied shall use the assessment list of the county in which that district is located as a basis for any school district tax. There may also be added a school capitation tax on all persons 18 years of age and upward residing in the district of such amount as shall be determined by the board, provided that such school capitation tax is approved by the voters of the district in the same manner as required by this chapter for the levy of taxes upon the assessed value of real estate.
In the event a school capitation tax is approved by the voters of the district in New Castle County, the Department of Finance shall collect such taxes and make deposits of the moneys so collected in accordance with § 1917 of this title. Warrants or drafts on the said fund shall be drawn by the school board of the district.
Every person who would be entitled to any exemption from taxation if such person owned real estate, pursuant to subchapter II of Chapter 81 of Title 9, shall be entitled to an exemption from the school capitation tax, whether such person owns real estate or not.