Delaware Code Title 9 Sec. 753 – Collection and deposit of park district taxes
(a) The department of finance or receiver of taxes and county treasurer 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 in New Castle County the Department of Finance shall allow no abatement or discount upon any taxes levied by park district purposes required to be delivered by them; and shall after the September 30 in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid a penalty of one half of 1 percent per month until the same shall be paid.
Terms Used In Delaware Code Title 9 Sec. 753
- Department of Finance: means the Department of Finance of New Castle County in which the park district is located. See Delaware Code Title 9 Sec. 702
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- Receiver of taxes and county treasurer: means the receiver of taxes and county treasurer of the county, Kent or Sussex, in which the park district is located. See Delaware Code Title 9 Sec. 702
- 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 treasurer of the park district and shall be deposited by said treasurer in accordance with the provisions of § 771 of this title.
9 Del. C. 1953, § ?753; 53 Del. Laws, c. 50, § ?2; 55 Del. Laws, c. 85, § ?6K;