§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.
§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens. (a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of taxes and county treasurer or director of finance, is […]
§ 8405. Compensation.
§ 8405. Compensation. In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by ordinance of the Kent County Levy Court. 19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 20 Del. Laws, App. p. 2,, § […]
§ 8435. Destruction of canceled bonds and coupons.
§ 8435. Destruction of canceled bonds and coupons. The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds and coupons shall be witnessed by the President of […]
§ 8408. Duty to turn over records and moneys to successor.
§ 8408. Duty to turn over records and moneys to successor. (a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes and county […]
§ 8421. Responsibility for collection of all taxes.
§ 8421. Responsibility for collection of all taxes. (a) The receiver of taxes and county treasurer or director of finance shall, upon the delivery to him or her of the tax duplicates and warrant as provided by law, be responsible for the whole amount of the taxes he or she shall be required to collect, […]
§ 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, […]
§ 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 […]