(a) Any county vocational-technical high school district or county vocational-technical center district may, in addition to the amounts appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of real estate in such district, as determined and fixed for county taxation purposes, however:
(1) The amount to be raised by taxation for current expense must not exceed 26.50 cents on each $100 value of real property in Sussex County for the tax year 2021, 27.50 cents for tax year 2022, 28.50 cents for tax year 2023, 29.50 cents for tax year 2024 and all years thereafter.
(2) The amount to be raised by taxation shall not exceed 14 cents on each $100 of value of real property in Kent County for the tax year 1993 and all years thereafter.
(3) The amount to be raised by taxation shall not exceed 13 cents on each $100 of the value of real property in New Castle County for the tax year 1982 and shall not exceed 14 cents on each $100 of the value of real property in New Castle County for the tax year 1983 and all tax years thereafter.
(b) Any county vocational-technical high school district, or county vocational-technical center district, shall not charge tuition to cover the cost of vocational-technical education for nonresident pupils and shall not, in formulating admission policy, give preference to any applicant for admission based on the residence of such applicant.
(c) In the event a general reassessment of all real estate in the county changes the total assessed valuation of a county vocational-technical high school district or a county vocational-technical center, the board of education of such district shall calculate a new tax rate which, at its maximum, would realize no more than 10 percent increase in actual revenue over the revenue derived by real estate tax levied in the fiscal year immediately preceding such reassessed real estate valuation.
(d) The provisions of subsection (a) of this section to the contrary notwithstanding, a vocational-technical school district which is required to provide a local share for a school construction project may establish a countywide tax sufficient to pay the principal and interest on the bonds for the local share of the project.