§ 1339

(a) In order to carry out this chapter, the County Council of New Castle County may levy in any school district with respect to which school crossing guards are furnished, an annual tax based upon the full annual cost including the salaries and maintenance of school crossing guards employed within said school district. (b) Such taxes shall be collected by the same collector, at the same time and in the same manner as other County taxes.71 Del. Laws, c. 401, § 59;