Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 9109
Duty to account for fees
# (a)
Every county officer in each of the counties shall collect all fees, costs and allowances by law taxable by or payable to such officer, without any deduction, abatement or remission, except fees, costs and allowances payable by the county to such officers, and shall keep in a properly indexed fee book an itemized account showing the amount of each fee, item of cost and allowance by law taxable by or payable to such officer, and the service for which the same was rendered or charged, the date of payment and the name of the person paying the same. On or before the fifteenth day in each month, every such officer shall file with the receiver of taxes and county treasurer or department of finance and with the government of the officer’s county an account of all fees, costs and allowances received by that officer in the preceding month, which account shall be so itemized that it may be compared with the fees, costs and allowances as entered in the fee book.
# (b)
The correctness of the accounts so rendered shall be verified by the affidavit of the officer rendering the same. Each of the officers shall also, on or before the fifteenth day in each month, pay over to the receiver of taxes and county treasurer or department of finance all the fees, costs and allowances so received from any source, which shall be payable to the receiver of taxes and county treasurer or department of finance as provided in § 9108 of this title.
Amendment history
23 Del. Laws, c. 60, § 2; 24 Del. Laws, c. 85, § 1; 24 Del. Laws, c. 86, § 1; 28 Del. Laws, c. 82, § 1; 30 Del. Laws, c. 81, §§ 1-3; 50 Del. Laws, c. 81, § 2; 55 Del. Laws, c. 85, § 26E; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 9-8759 · Owner’s petition and rights after redemption
- 9-8760 · Right of redemption by lienholder
- 9-8761 · Procedure to obtain deed
- 9-8771 · Sale of land; notice; certificate
- 9-8772 · Public notice of sale
- 9-8773 · Return of sale; deed upon approval of sale
- 9-8774 · Adjustment of tax sale proceedings upon change of office of…
- 9-8775 · Death of purchaser at tax sale
- 9-8776 · Approval or disapproval of sale; redemption
- 9-8777 · Action against personal representative of taxable
- 9-8778 · Costs upon sale of lands
- 9-8779 · Payment of excess from proceeds to owner
- 9-9101 · Definitions
- 9-9102 · Location of offices
- 9-9103 · Record books and supplies
- 9-9104 · Records
- 9-9105 · County offices; days open; penalties
- 9-9106 · Saturday as legal holiday for New Castle County and City of…
- 9-9107 · Authorization to pay employees on day preceding holiday
- 9-9108 · Disposition of fees
- 9-9109 · Duty to account for fees
- 9-9110 · Fee book; inspection and examination
- 9-9111 · Audit of fees
- 9-9112 · Liability for fees
- 9-9113 · Penalties for failure to collect and pay over fees
- 9-9114 · Bonds of recorder, clerk of the peace and register of wills
- 9-9115 · Bond of Register in Chancery [Repealed]
- 9-9116 · Cancellation of bonds
- 9-9117 · Satisfaction of bonds
- 9-9118 · Bond of sheriffs
- 9-9119 · Violation of bond requirements; penalty
- 9-9120 · Bonds of officers in Sussex County
- 9-9121 · Uniform mileage payments
- 9-9122 · Posting of fee lists
- 9-9123 · Construction of fee provisions; time for payment of fees
- 9-9124 · Payment of salaries
- 9-9125 · Chief deputies
- 9-9201 · Duties and responsibilities of officers appointing deputies…
- 9-9202 · Powers and duties of chief deputies
- 9-9203 · Payment of salaries