Delaware Code Title 9 Sec. 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.
Terms Used In Delaware Code Title 9 Sec. 4726
- Contract: A legal written agreement that becomes binding when signed.
- Garbage: means residential garbage and trash to the exclusion of commercial and industrial refuse. See Delaware Code Title 9 Sec. 4720
- Garbage collection district: means an area in Kent County outside of the limits of any incorporated municipality, within ascertainable boundaries, and which is in the opinion of the county government susceptible of efficient and economical garbage collection pursuant to the procedures of this subchapter. See Delaware Code Title 9 Sec. 4720
- Garbage collection unit: means each improved parcel of real estate located within the boundaries of a garbage collection district and either used or intended for residential purposes. See Delaware Code Title 9 Sec. 4720
- Lien: A claim against real or personal property in satisfaction of a debt.
(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.”
9 Del. C. 1953, § ?4726; 58 Del. Laws, c. 221; 59 Del. Laws, c. 198, § ?1;