Delaware § 8425 Certificate before final settlement

Delaware Statutes

§ 8425 — Certificate before final settlement

Delaware § 8425

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 84RECEIVERS OF TAXES AND COUNTY TREASURERS

Subch.Duties

This text of Delaware § 8425 (Certificate before final settlement) 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, § 8425 (2026).

Text

(a)Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in all its statements to the best of his or her knowledge and belief, and that no tax has been collected from any person so returned by him or her.

(b)The oath may be administered by the clerk of the county government or by any member thereof. Any receiver of taxes and county treasurer or director of finance, who swears falsely as to any matter to which he or she may be required to make oath by this section, shall be punished as the law directs for false swearing.

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(a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in all its statements to the best of his or her knowledge and belief, and that no tax has been collected from any person so returned by him or her.

(b) The oath may be administered by the clerk of the county government or by any member thereof. Any receiver of taxes and county treasurer or director of finance, who swears falsely as to any matter to which he or she may be required to make oath by this section, shall be punished as the law directs for false swearing.