Delaware § 8421 Responsibility for collection of all taxes

Delaware Statutes

§ 8421 — Responsibility for collection of all taxes

Delaware·Title 9·Part County Taxes·Ch. 84 RECEIVERS OF TAXES AND COUNTY TREASURERS·Subch. Duties

(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.

Delaware § 8421 (Responsibility for collection of all taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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