2025 Delaware Code
Title 9 - Counties
Chapter 13. COUNTY DEPARTMENTS
Subchapter II. Police Department
§ 1339. Levy and collection of tax.

Universal Citation:
9 DE Code § 1339 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 1339. Levy and collection of tax.

(a) In order to carry out this chapter, the County Council of New Castle County may levy in any school district with respect to which school crossing guards are furnished, an annual tax based upon the full annual cost including the salaries and maintenance of school crossing guards employed within said school district.

(b) Such taxes shall be collected by the same collector, at the same time and in the same manner as other County taxes.

71 Del. Laws, c. 401, § 59; 
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