Delaware Code Title 14 Sec. 2603 – Collection, deposit and disbursement of school taxes
(a) The Department of Finance for New Castle County and the Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes; provided, however, that after June 30, 1981, in New Castle County the Department of Finance and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them; and for all tax years commencing after June 30, 1981, shall, after September 30 in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of 1/2 of 1 percent per month until the same shall be paid.
Terms Used In Delaware Code Title 14 Sec. 2603
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) All money so collected shall be paid to the State Treasurer and shall be deposited by the State Treasurer in a separate account in the depository for other school moneys to the credit of the district. Warrants or drafts on the said fund shall be drawn by the school board of the district and shall be applied only for the purpose for which the levy is made.
14 Del. C. 1953, §§ ?2603, 2604; 56 Del. Laws, c. 111; 63 Del. Laws, c. 30, § ?1; 70 Del. Laws, c. 186, § ?1;