Del. Code tit. 9 § 8005

Current through 2024 Legislative Session Act Chapter 269

Section 8005 - Tax collection warrants; form

(a) At the time of delivery of the duplicate assessment lists to the respective receivers of taxes and county treasurers, there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section.

(b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the county governing body and sealed with the seal of and attested by the clerk of the peace.

(c) The warrants shall be substantially in the following form:

State of Delaware

ss.

..................... County

To the Receiver of Taxes and County Treasurer of..... . County, greeting:

We command you that you collect from the persons named in the duplicate

assessment list annexed hereto, for their taxes payable to..... . County for

the year beginning July first next,..... . percent as a rate upon every one

hundred dollars on the amount of their respective assessments; and if any

person named in the annexed duplicate assessment list shall not pay his or her

tax after you have demanded payment, we command you in such case that you

collect the tax, or the part thereof remaining unpaid, with lawful costs, in

the manner prescribed by law. And we further command you that you pay the

amount which, according to this warrant and the annexed duplicate assessment

list you are required to collect, in the manner and within the times appointed

by law in this behalf. Hereof fail not at your peril.

Given at..... . by the order of....... . County, under the hands of us,

members of said county governing body, the..... . day of..... ., A.D.,..... .

Seal of Office of the ............

Clerk of the Peace ............

Commissioners

Attest: ............

Clerk of the Peace

9 Del. C. § 8005

Code 1852, §§ 84, 85; Code 1915, §§ 1071B, 1251; 28 Del. Laws, c. 76, § 15; 31 Del. Laws, c. 13, § 23; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1239, 1343, 1346, 1470; 46 Del. Laws, c. 134, § 1; 46 Del. Laws, c. 138, § 1; 9 Del. C. 1953, § 8005; 70 Del. Laws, c. 186, § 1.;