Delaware § 8408 Duty to turn over records and moneys to successor

Delaware Statutes

§ 8408 — Duty to turn over records and moneys to successor

Delaware § 8408

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 84RECEIVERS OF TAXES AND COUNTY TREASURERS

Subch.General Provisions

This text of Delaware § 8408 (Duty to turn over records and moneys to successor) 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. 9, § 8408 (2026).

Text

(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 treasurer, he or she shall turn over the same to his or her successor, or to the county government, together with all public moneys in his or her hands.

(b)Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

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(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 treasurer, he or she shall turn over the same to his or her successor, or to the county government, together with all public moneys in his or her hands.

(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

Legislative History

Code 1852, § 242; Code 1915, § 1235; 28 Del. Laws, c. 82, § 35 ; 33 Del. Laws, c. 84, § 30 ; Code 1935, §§ 1427, 1460, 1468; 9 Del. C. 1953, § 8408; 70 Del. Laws, c. 186, § 1