§ 750 General taxes; levy.
(a) Each park district shall have the power to levy and collect taxes on all the taxable property in said district for all corporate purposes.
(b) All taxes proposed by the board to be levied upon the taxable property within said district shall be levied by ordinance passed not less than 10 days after publication of its appropriation ordinance. A certified copy of such levy ordinance shall be filed with the department of finance or receiver of taxes and county treasurer not later than the second Tuesday in May in each year. Thereupon, the department of finance or receiver of taxes and county treasurer shall collect said tax; provided, the aggregate amount of taxes levied for any 1 year inclusive of the amount levied for the payment of the principal and interest on bonded indebtedness of said district shall not exceed the rate of $.05 per $100 of assessed valuation.
§ 751 Assessment list.
The park board of the park district in which a park district tax is to be levied shall use the assessment list of the county in which that district is located as a basis for any park district tax.
§ 752 Tax collection warrant and assessment list.
The board shall execute and deliver its warrant with a duplicate of the assessment list not later than the second Tuesday in May of each year, to the department of finance or receiver of taxes and county treasurer.
§ 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.
§ 754 Report of park district tax collections and payment of collected taxes.
(a) The department of finance or receiver of taxes and county treasurer shall on the first day of each month make a report to the park board of the park district for which he or she is collecting taxes of all taxes collected in the previous month. The report shall show a complete breakdown of taxes collected, such as debt service and such other information as may be required.
(b) The department of finance or receiver of taxes and county treasurer shall, not less than once each calendar month, pay over to the treasurer of said park district all funds collected by him or her for the park district.