Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 573 — Notice of assessment; when to be given; contents; interest on delinquent installments
(a)
Within 20 days after the completion of the triplicate books mentioned in § 572 of this title, the receiver of taxes and county treasurer shall send, by registered mail directed to each freeholder in the suburban community, a notice which shall contain the total amount, in dollars, of the special assessment or levy against the freeholder and the proportionate annual amount of the payment, in dollars, which the freeholder will be required to make until the maturity of the bond issue.
(b)
The notice shall also specify that the total amount of such special assessment or levy constitutes a lien upon the property or properties of the freeholder, which lien, unless sooner paid, shall attach against the property of the freeholder until the maturity of the bond issue.
(c)
The notice shall further state that if any freeholder in the suburban community does not pay to the receiver of taxes and county treasurer of the county in which the suburban community is situated the proportionate annual amount of the freeholder’s special assessment or levy within 60 days from the date of the mailing of the notice, interest at 6 percent per annum will be charged upon the proportionate annual amount of the special assessment or levy beginning 60 days after mailing of the notice and continuing until the assessment is fully paid.
Source: official text