Delaware § 4176 Duties of receiver of taxes and county treasurer

Delaware Statutes

§ 4176 — Duties of receiver of taxes and county treasurer

Delaware § 4176

JurisdictionDelaware

Title7

PartAgricultural and Soil Conservation; Drainage and Reclamation of Lowlands

Ch. 41DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES

Subch.Taxation

This text of Delaware § 4176 (Duties of receiver of taxes and county treasurer) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 7, § 4176 (2026).

Text

All taxes levied by any tax ditch organized under this chapter shall be collected by the receiver of taxes and county treasurer in the county or counties wherein the lands taxed are located. The receiver of taxes and county treasurer shall accept tax warrants in proper form from such tax ditches, shall refer to tax ditch assessment lists on file with the board of assessment of the county and shall collect such taxes warranted annually, pursuant to the terms of the warrants in the same manner as provided by law for the collection of county taxes, and money so collected shall be paid during the months of November, January and July to the receiver designated in the tax warrants. Warrants received not later than May 1 of each year, by the receiver of taxes and county treasurer, shall be proces

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All taxes levied by any tax ditch organized under this chapter shall be collected by the receiver of taxes and county treasurer in the county or counties wherein the lands taxed are located. The receiver of taxes and county treasurer shall accept tax warrants in proper form from such tax ditches, shall refer to tax ditch assessment lists on file with the board of assessment of the county and shall collect such taxes warranted annually, pursuant to the terms of the warrants in the same manner as provided by law for the collection of county taxes, and money so collected shall be paid during the months of November, January and July to the receiver designated in the tax warrants. Warrants received not later than May 1 of each year, by the receiver of taxes and county treasurer, shall be processed to be collected during that same year. Tax warrants marked plainly as being for annual maintenance taxes shall be filed by the receiver of taxes and county treasurer in a special binder and the same shall be maintained as part of the permanent records of that office. Such annual maintenance taxes shall be deemed to have been levied by the tax ditch as of April 30 of each year, except the year in which the original or a revised maintenance tax warrant is delivered to the receiver of taxes and county treasurer, in which case the levy shall be effective from and after the date of the delivery of such warrant. Annual maintenance taxes, once warranted, shall be collected yearly by the receiver of taxes and county treasurer, except that an annual maintenance tax shall not be collected during any tax year when another warrant, whether for construction taxes or special taxes, for an identical portion of the tax ditch is in effect and is being collected. The receiver of taxes and county treasurer shall accept original tax warrants for annual maintenance taxes signed by the chairperson of the ditch managers and attested by the secretary-treasurer of the tax ditch. Such warrants may not be withdrawn and may not be revised except with the consent of the county soil conservation district, pursuant to § 4181 of this title.