Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8424
Duty to collect taxes within 1 year from date of warrant
# (a)
Except as otherwise provided, the receiver of taxes and county treasurer or director of finance shall collect and pay to the county all taxes on the duplicates delivered to him or her within 1 year next after the date of the warrant attached to the tax duplicates. He or she shall each week carry the funds collected by him or her to the credit of the county, or to the credit of such county fund as the county government shall direct.
# (b)
If the receiver of taxes and county treasurer or director of finance fails, in any year, to make full and complete settlement with the county for the taxes which it is his or her duty to collect, excepting such allowance as may be made to him or her, his or her salary as such officer shall be withheld and he or she shall not be entitled to accept or receive any salary or other compensation until such full and final settlement be made.
Amendment history
28 Del. Laws, c. 82, § 12; 33 Del. Laws, c. 84, § 8; 38 Del. Laws, c. 78, § 1; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 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…
- 9-8605 · Collection at offices of tax collecting authority; hours
- 9-8606 · Notice of time and place for collection in hundreds and…
- 9-8607 · Bills and receipts; New Castle County