Del. Code 9, § 2317 : Counties — Sanitary Sewer Districts — Collection of assessments Date: 2 Sep 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 The annual assessments shall be collected by the County Council as are other county taxes. The properties against which such assessments are levied shall be liable for the payment of the assessments in the same manner as they are liable for other county taxes. No assessment shall be made against any property which is not subject to taxation and assessment for county and municipal purposes. Del. C. § 2317 Code 1935, § 1170H; 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 9 Del. C. 1953, § 2317; 51 Del. Laws, c. 130; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15.;