Delaware Code Title 9. Counties § 4730. Annual budgeting

(a) The annual amounts required for garbage collection contracts entered into pursuant to the provisions of this subchapter shall be included in the annual budget request of the office of County Engineer under separate headings for each garbage collection district.  After levying the garbage collection tax, the county government shall deliver a separate tax collection warrant together with a list of taxables for each garbage collection district to the Receiver of Taxes and County Treasurer commanding him or her to collect from the persons named in the said list their garbage collection tax and its amount.

(b) Should a garbage collection district be formed and a garbage collection contract awarded after the commencement of any fiscal year, the county government shall include in the next annual budget an amount sufficient to reimburse the general fund for the expenditure during the last fiscal year as well as an amount sufficient to pay the contract cost for the coming fiscal year.  Any contract awarded after the commencement of a fiscal year shall expire at the beginning of the next fiscal year.