§ 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. […]
§ 8431. Withholding of allowances to officers.
§ 8431. Withholding of allowances to officers. The receiver of taxes and county treasurer or director of finance shall withhold payment of any allowances, made by the county government, in favor of any officer whose duty it is to collect or pay over to the State Treasurer any fine or forfeiture, until such officer shall […]
§ 8432. Power to require assistance in New Castle County.
§ 8432. Power to require assistance in New Castle County. The Director of Finance for New Castle County shall have the same right to require the aid or assistance of the person or persons, in the performance of the Director’s duties, which a sheriff has by law. 20 Del. Laws, App. p. 11,, § 31; […]
§ 8433. Duties and liability of retiring officers with respect to uncollected taxes.
§ 8433. Duties and liability of retiring officers with respect to uncollected taxes. (a) The receiver of taxes and county treasurer or director of finance, upon the expiration of his or her term of office, shall retain, have and possess, all and the same rights, powers and remedies, and be subject to all and the […]
§ 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 […]
§ 8343. Appeal of supplemental assessment; penalties and interest.
§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. […]