§ 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 […]
§ 8601. Due date for real estate and capitation taxes.
§ 8601. Due date for real estate and capitation taxes. All taxes assessed and levied shall be due and payable each year: (1) In New Castle County, on July 1; (2) In Kent County, on June 1; (3) In Sussex County, on July 1. 38 Del. Laws, c. 78, § 1; Code 1935, §§ 1409, […]
§ 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, […]
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice. (a) For purposes of this chapter and Chapter 87 of this title, the term “tax collecting authority” shall refer, in New Castle County, to the Chief Financial Officer; in Kent County, to the Receiver of Taxes and County Treasurer; and in […]
§ 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 […]