Delaware § 2603 - Collection, deposit and disbursement of school taxes.
Full text of Delaware Delaware Code § 2603 — Collection, deposit and disbursement of school taxes., with citation guidance and answers to common questions.
§ 2603. Collection, deposit and disbursement of school taxes.
(a) The Department of Finance for New Castle County and the Receiver of Taxes and County Treasurer for Kent and Sussex Counties 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 after June 30, 1981, in New Castle County the Department of Finance and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them; and for all tax years commencing after June 30, 1981, shall, after September 30 in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of 1/2 of 1 percent per month until the same shall be paid.
(b) All money so collected shall be paid to the State Treasurer and shall be deposited by the State Treasurer in a separate account in the depository for other school moneys to the credit of the district. Warrants or drafts on the said fund shall be drawn by the school board of the district and shall be applied only for the purpose for which the levy is made.
14 Del. C. 1953, §§ 2603, 2604; 56 Del. Laws, c. 111; 63 Del. Laws, c. 30, § 1; 70 Del. Laws, c. 186, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 2603
What does Delaware Code § 2603 cover?
Section 2603 ("Collection, deposit and disbursement of school taxes.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 2603?
A common citation format is "Delaware Code § 2603" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 2603 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.