2025 Delaware Code
Title 9 - Counties
Chapter 80. COUNTY TAX LEVY
§ 8005. Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5].
(a) (1) Subject to paragraph (a)(2) of this section, 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.
(2) If a county governing body has adopted a tax rate authorized under § 8002(a)(4) of this title, the tax collection warrant form under subsection (c) of this section may be changed to reflect the different tax rate for each class of real property.
(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 the 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., ________
