Definitions.

Wilmington City Code § 2-397

in effect

Sec. 2-397. - Definitions. The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Department means the department of finance of the city. Note ordinance means the ordinance passed by the council of the city pursuant to this division authorizing the issuance of a series of tax and revenue anticipation notes. Person means any person, including individuals, firms, partnerships, associations, societies, trusts, public or private corporations, or other legal entities, including public or governmental bodies. Tax and revenue anticipation notes or notes means general obligation notes of the city authorized pursuant to this division and secured by a pledge of taxes or revenues, or both, to be received by the city during the period such notes are outstanding. References in this division to tax and revenue anticipation notes include also tax anticipation notes and revenue anticipation notes. (Code 1968, § 30-64)

Source: City of Wilmington, Delaware, City Code, City Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/de/wilmington/codes/code_of_ordinances?nodeId=PTIIWICO_CH2AD_ARTVIFI_DIV6TAREANNO_S2-397DEFetched: 11/6/2026