Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8421
Responsibility for collection of all taxes
Official textdelcode.delaware.gov
# (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.
Amendment history
28 Del. Laws, c. 82, § 7; 33 Del. Laws, c. 84, § 3; 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 9-8344 · Requirement of written reports
- 9-8345 · Quality-control mechanism for general property reassessments;…
- 9-8351 · Determining taxation value; frequency of reassessments;…
- 9-8352 · Placement permit
- 9-8353 · Park operators to give copy of law and application to owners
- 9-8354 · Park operators to maintain lease records; annual report
- 9-8355 · Assessments to be made in name of titleholder
- 9-8356 · Penalty for tax evasion by titleholder of mobile homes
- 9-8357 · Penalty for park operators failing to submit report
- 9-8358 · Application of subchapter
- 9-8359 · Repeal of inconsistent laws
- 9-8360 · Mobile home dealers to furnish monthly reports
- 9-8361 · Penalty for mobile home dealer failing to submit monthly report
- 9-8362 · Penalty for mobile home owner failing to apply for a placement…
- 9-8363 · Mobile homes owned by residents over 65 years of age
- 9-8364 · Appeals and corrections upon completion of annual assessment
- 9-8401-8404 · Election; term of office; qualifications; bond; oath of…
- 9-8405 · Compensation
- 9-8406 · , 8407. Deputies and employees; employment; compensation;…
- 9-8408 · Duty to turn over records and moneys to successor
- 9-8421 · Responsibility for collection of all taxes
- 9-8422 · Collection of school taxes
- 9-8423 · Collection of capitation tax
- 9-8424 · Duty to collect taxes within 1 year from date of warrant
- 9-8425 · Certificate before final settlement
- 9-8426 · Annual settlement
- 9-8427 · Deposit of funds
- 9-8428 · Custodian of county funds; duty to demand and receive moneys
- 9-8429 · Payments of witness and juror fees
- 9-8430 · Application of moneys received; accounting
- 9-8431 · Withholding of allowances to officers
- 9-8432 · Power to require assistance in New Castle County
- 9-8433 · Duties and liability of retiring officers with respect to…
- 9-8434 · Collection of delinquent taxes by receiver of taxes and county…
- 9-8435 · Destruction of canceled bonds and coupons
- 9-8601 · Due date for real estate and capitation taxes
- 9-8602 · Notice to taxables of taxes due; effect of failure to receive…
- 9-8603 · Tax payments
- 9-8604 · Abatement of taxes; penalty for the late payment; removal of…
- 9-8604 · Abatement of taxes; penalty for the late payment; removal of…