Assessment, levy and collection of taxes.
Del. Code tit. 14, § 2118
in effect(a) Based on the total value of all taxable property as shown on the county assessment list and on the amount to be raised, the board of the district shall fix the rate of taxation plus 10 percent for delinquencies.
(b) The board shall execute and deliver its warrant, with a duplicate of the assessment list, to the receiver of taxes and county treasurer of the county or counties wherein the district is situated.
(c) The 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.
(d) 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.
(e) The Secretary of Finance is hereby authorized and directed to draw warrants or drafts on such fund in the amount of the principal of and interest on such bonds or other obligations as the same shall become due and payable, and to deposit such money, so drawn, to the credit of the General Fund of the State. Warrants or drafts on the said fund may also be drawn for the purpose of paying school construction costs as authorized by referenda pursuant to § 7507 [repealed] of Title 29.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title14/c021/index.htmlFetched: 10/4/2026