§ 8422. Collection of school taxes.
§ 8422. Collection of school taxes. The receiver of taxes and county treasurer or director of finance for each county shall collect all school taxes assessed and levied therein except as otherwise provided by law. Code 1935, § 1146; 28 Del. Laws, c. 82, § 5; 40 Del. Laws, c. 135, § 1; Code 1935, […]
§ 8603. Quarterly payments.
§ 8603. Quarterly payments. The receiver of taxes and county treasurer or director of finance of any county may accept payment of all taxes due and payable on real estate on a quarterly basis. This section shall not apply with respect to New Castle County. 38 Del. Laws, c. 77, § 1; Code 1935, § […]
§ 8423. Collection of capitation tax.
§ 8423. Collection of capitation tax. The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes. 21 Del. Laws, c. 23, § 3; Code 1915, § 1243; Code 1935, § […]
§ 8424. Duty to collect taxes within 1 year from date of warrant.
§ 8424. Duty to collect taxes within 1 year from date of warrant. (a) Except as otherwise provided, the receiver of taxes and county treasurer or director of finance shall collect and pay to the county all taxes on the duplicates delivered to him or her within 1 year next after the date of the […]
§ 8425. Certificate before final settlement.
§ 8425. Certificate before final settlement. (a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in […]
§ 8426. Annual settlement.
§ 8426. Annual settlement. (a) Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors in the assessment lists or otherwise, and not through […]
§ 8427. Deposit of funds.
§ 8427. Deposit of funds. The receiver of taxes and county treasurer or director of finance shall deposit in any depository bank in the State at his or her county seat, to the credit of his or her county, all public money received by him or her, within 3 days of the receipt thereof. The […]
§ 8428. Custodian of county funds; duty to demand and receive moneys.
§ 8428. Custodian of county funds; duty to demand and receive moneys. The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may cause to be raised […]
§ 8429. Payments of witness and juror fees.
§ 8429. Payments of witness and juror fees. (a) The State Treasurer shall pay fees, on demand, to witnesses on behalf of the State, and also to witnesses on behalf of a party who is accused of a crime or misdemeanor but is acquitted, upon the production of a certificate therefor from the Prothonotary of […]
§ 8430. Application of moneys received; accounting.
§ 8430. Application of moneys received; accounting. The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. […]