Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 4726
Levy and collection of garbage collection tax
# (a)
In order to pay the annual costs for any garbage collection contract entered into pursuant to § 4724 of this title, the county government shall divide the annual contract cost, plus a pro rata administrative cost as determined by the county government, by the number of garbage collection units within the garbage collection district to arrive at the annual unit cost. The annual unit cost shall then be assessed against each garbage collection unit located within the boundaries of the garbage collection district. No parcel of real estate shall be exempt from paying its annual unit cost because it is uninhabited so long as it is improved and intended for residential use. No parcel of real estate so improved and intended for residential use shall be exempt from paying its annual unit cost because its owner chooses not to use the garbage collection service.
# (b)
The annual unit cost assessed against each garbage collection unit shall be levied and collected by the Board of Assessment, county government and Receiver of Taxes and County Treasurer at the same time and in the same manner as other county taxes and shall be a lien on real property the same as other county taxes. The tax shall be included on the county tax bills under the heading “garbage collection tax.”
Amendment history
58 Del. Laws, c. 221; 59 Del. Laws, c. 198, § 1
Source: view the official text
In this title (40 sections)
- 9-4657 · Appropriation may include engineering and other costs
- 9-4658 · Validity of bonds not dependent on preliminary proceedings
- 9-4659 · Legal effect of debt statement
- 9-4660 · Short period of limitations
- 9-4661 · Construction of chapter with other laws
- 9-4701 · Acquisition of land; construction and operation of…
- 9-4702 · Acquisition of land by purchase
- 9-4703 · Powers of county government as to operation of plant;…
- 9-4704 · Power to borrow money and issue bonds
- 9-4705 · Terms of bonds
- 9-4706 · Execution and record of bonds
- 9-4707 · Sale of bonds
- 9-4708 · Principal and interest payments; taxes
- 9-4709 · Deposit and use of proceeds of sale of bonds
- 9-4720 · Definitions
- 9-4721 · Petition to establish garbage collection district
- 9-4722 · Public hearing
- 9-4723 · Creation of garbage collection district
- 9-4724 · Contracts for garbage collection authorized
- 9-4725 · Award of contracts
- 9-4726 · Levy and collection of garbage collection tax
- 9-4727 · Administration of funds
- 9-4728 · Annual rebidding on contracts [Repealed]
- 9-4729 · Continuation and termination of contracts; consolidation of…
- 9-4730 · Annual budgeting
- 9-4801 · Definitions
- 9-4802 · Regional Planning Commission and Regional Planning District;…
- 9-4803 · Regional Planning Commission
- 9-4804 · Office space and equipment
- 9-4805 · Secretary of Commission and other personnel
- 9-4806 · Assistance to Commission by County and City of Dover
- 9-4807 · Master plan of District
- 9-4808 · Road surveys
- 9-4809 · Official map of the District
- 9-4810 · Subdivision plans; land development plans; road plats;…
- 9-4811 · Approval or disapproval of plat by Commission; hearing
- 9-4812 · Recording unapproved plan; penalty for
- 9-4813 · Cooperation with other agencies
- 9-4814 · Entry upon land; access to records
- 9-4815 · Appropriation; authority to make