9 Del. C. § 525

(a) After the county government has determined the total amount of the special assessment to be levied, it shall promptly seek the advice of at least 2 responsible brokers or bankers in this State accustomed to dealing in municipal, school or county bond issues as to what proportion of his or her total assessment or levy shall be paid annually by each freeholder in the suburban community until the maturity of the bond issue, bearing in mind the terms and conditions of the particular issue, and whether all the bonds mature on the same day or are to be retired serially or by lot, as the case may be.

(b) Having determined upon such proportionate annual amount of payment as will adequately insure the payment of the principal and interest upon the bonds, the county government shall meet, and, by resolution, declare the amount of the assessment or levy against the property of each freeholder a lien and fix the proportionate amount of the assessment or levy against each such property or properties to be paid annually by each freeholder.

(c) Any freeholder may at any time pay to the receiver of taxes and county treasurer of the county in which the suburban community is located, the full principal amount of the special lien placed against the freeholder’s property or properties together with accrued interest thereon to the next succeeding interest date.