Delaware § 8005 Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5]

Delaware Statutes

§ 8005 — Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5]

Delaware § 8005

Title9

PartCounty Taxes

Ch. 80COUNTY TAX LEVY

This text of Delaware § 8005 (Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5]) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8005 (2026).

Text

(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 wi

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(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., ________

Legislative History

Commissioners Clerk of the Peace 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 ; 84 Del. Laws, c. 42, § 1 ; 85 Del. Laws, c. 132, § 3