§ 9107. Authorization to pay employees on day preceding holiday.
§ 9107. Authorization to pay employees on day preceding holiday. Each county government, whenever the pay day for employees falls on a holiday, Saturday or Sunday, may pay the employees their salaries on the day immediately preceding the holiday, Saturday or Sunday. 47 Del. Laws, c. 172, § 1; 9 Del. C. 1953, § 9107; […]
§ 8771. Sale of land; notice; certificate.
§ 8771. Sale of land; notice; certificate. (a) For the purpose of collecting the tax of any taxable, and without the necessity of first employing other remedies, the tax collecting authority may sell the lands and tenements of any taxable, or the lands and tenements of any taxable alienated by the taxable subsequent to the […]
§ 9108. Disposition of fees.
§ 9108. Disposition of fees. All the fees, costs, allowances and other perquisites which are taxable and paid to any county officer for any official service rendered by any such officer, shall be for the sole use of the county of such officer, and when received shall be paid to the receiver of taxes and […]
§ 8772. Public notice of sale.
§ 8772. Public notice of sale. (a) The tax collecting authority shall proceed to advertise the lands and tenements of the taxable by posting handbills in at least 10 public places in the county, 1 of which shall be on the lands to be sold, and 1 at the courthouse, and by publishing the notice […]
§ 9109. Duty to account for fees.
§ 9109. Duty to account for fees. (a) Every county officer in each of the counties shall collect all fees, costs and allowances by law taxable by or payable to such officer, without any deduction, abatement or remission, except fees, costs and allowances payable by the county to such officers, and shall keep in a […]
§ 8773. Return of sale; deed upon approval of sale.
§ 8773. Return of sale; deed upon approval of sale. Every sale of lands and tenements shall be returned by the tax collecting authority to the Superior Court for the county, at the next term thereof, and the Court shall inquire into the circumstances, and either approve the sale, or set it aside. If it […]
§ 9110. Fee book; inspection and examination.
§ 9110. Fee book; inspection and examination. The fee book mentioned in this chapter shall be a part of the records of the office for which it is kept, and shall be at all times open to inspection and examination. 23 Del. Laws, c. 60, § 12; Code 1915, § 1444; Code 1935, § 1603; […]
§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority.
§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority. (a) In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer’s […]
§ 9111. Audit of fees.
§ 9111. Audit of fees. The Departments of Finance of New Castle County and of Sussex County shall, during the months of January and July in each year, audit, inspect, and examine the books, accounts, papers, records, and dockets of the several county officers and ascertain the amounts due to the county in fees. During […]
§ 8775. Death of purchaser at tax sale.
§ 8775. Death of purchaser at tax sale. In the event of the death of the purchaser before the deed shall have been made and delivered, the person or persons having right under the purchaser by descent, devise, assignment, or otherwise, may prefer to the Superior Court for Kent or Sussex County, as the case […]