Delaware Code Title 9. Counties § 8340. Levy of tax and creation of a lien based on the supplemental assessment roll

(1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll;  by 50% where the property is listed on the third supplemental assessment roll;  and by 75% where the property is listed on the fourth supplemental assessment roll;  and

(2) The amount of such tax shall be and remain a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are paid in full.

Such tax rates shall include, without limitation, the tax rate imposed by any school boards for districts in which the property is located.