Delaware § 8426 Annual settlement

Delaware Statutes

§ 8426 — Annual settlement

Delaware § 8426

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 84RECEIVERS OF TAXES AND COUNTY TREASURERS

Subch.Duties

This text of Delaware § 8426 (Annual 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, § 8426 (2026).

Text

(a)Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors in the assessment lists or otherwise, and not through their default, neglect or delay, which settlement shall be final and conclusive. No other allowance in any form or guise shall be made to the receiver of taxes and county treasurer or director of finance by the county governments.

(b)Such settlements in Kent County shall be made during the month of June.

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(a) Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors in the assessment lists or otherwise, and not through their default, neglect or delay, which settlement shall be final and conclusive. No other allowance in any form or guise shall be made to the receiver of taxes and county treasurer or director of finance by the county governments.

(b) Such settlements in Kent County shall be made during the month of June.

Legislative History

Code 1915, §§ 1071C, 1182; 28 Del. Laws, c. 76, § 16 ; 28 Del. Laws, c. 82, § 13 ; 31 Del. Laws, c. 13, § 24 ; 33 Del. Laws, c. 84, § 9 ; 38 Del. Laws, c. 78, § 9 ; 40 Del. Laws, c. 135, § 1 ; Code 1935, §§ 1240, 1375, 1406, 1439; 9 Del. C. 1953, § 8426; 55 Del. Laws, c. 85, § 23H ; 57 Del. Laws, c. 762, § 22H