Delaware’s Division of Finance publishing the list of the top 100 delinquent taxpayers in the state. According to the rolls, James Gordon of Lewes holds the top spot for personal tax delinquents, owing the state over $1.1 million. And a downstate company holds the top spot for business tax delinquents too. Delmar Homes Inc., based in Bridgeville, owes the state close to $1.3 million. Collectively, the businesses and individuals on the lists owe the state around $16 million; Delaware is 1 of 20 states to publish delinquent taxpayer lists online.