Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 753 — Collection and deposit of park district taxes
(a)
The department of finance or receiver of taxes and county treasurer shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes; provided, however, that in New Castle County the Department of Finance shall allow no abatement or discount upon any taxes levied by park district purposes required to be delivered by them; and shall after the September 30 in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid a penalty of one half of 1 percent per month until the same shall be paid.
(b)
All money so collected shall be paid to the treasurer of the park district and shall be deposited by said treasurer in accordance with the provisions of § 771 of this title.
Source: official text