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In Delaware, school districts are required to have elections to approve excess or reduced tax levies or to issue new bonding. Delaware is one of a handful of states that require school districts to seek approval from state government as part of the process of approving a bond issue. All bond issues must approved by the Delaware Attorney General before an election is called by the respective school board. Delaware has the least restrictive requirements in the nation for conducting an election because there are no mandatory notice requirement. Also, Delaware considers all school finance elections as special elections. Delaware school districts can also ask the voters for an additional surtax of ten percent to cover delinquencies in addition to whatever tax increase they ask the voters for.