Delaware § 8421 Responsibility for collection of all taxes

Delaware Statutes

§ 8421 — Responsibility for collection of all taxes

Delaware § 8421

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 84RECEIVERS OF TAXES AND COUNTY TREASURERS

Subch.Duties

This text of Delaware § 8421 (Responsibility for collection of all taxes) 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, § 8421 (2026).

Text

(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, or that shall be committed to him or her for collection, subject only to allowances made by the county government.

(b)The procedure for collection of taxes shall be as provided in this title.

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(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, or that shall be committed to him or her for collection, subject only to allowances made by the county government.

(b) The procedure for collection of taxes shall be as provided in this title.

Legislative History

Code 1915, § 1150; 28 Del. Laws, c. 82, § 7 ; 33 Del. Laws, c. 84, § 3 ; 40 Del. Laws, c. 135, § 1 ; Code 1935, §§ 1346, 1400, 1433; 9 Del. C. 1953, § 8421; 70 Del. Laws, c. 186, § 1