Del. Code tit. 9 § 2104
Lights installed under the provisions of this chapter shall be removed only by ordinance of County Council or upon its direction after receipt of a petition, signed by a majority of the property owners within the bounds of any lighted community or village, requesting such removal. No such ordinance or petition shall be considered by County Council at any time within 3 years after the date of the first light tax billing issued after the installation of such lights. After the removal of such lights, no light tax shall be levied against properties within the bounds of the community or village identified in the ordinance or petition. In the event that such lights are removed, County Council shall not refund any light tax that has been levied for the fiscal year during which the lights are removed.
9 Del. C. § 2104