Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8426
Annual settlement
# (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.
Amendment history
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; 55 Del. Laws, c. 85, § 23H; 57 Del. Laws, c. 762, § 22H
Source: view the official text
In this title (40 sections)
- 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
- 9-8608 · Receipts and receipt books; Kent County
- 9-8609 · Duplicate receipts