Del. Code tit. 9, § 8401-8404 §§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Repealed].
Repealed by 77 Del. Laws, c. 247, § 7.
Receivers of Taxes and County Treasurers
Del. Code tit. 9, ch. 84
in effectDel. Code tit. 9, § 8405 Compensation.
In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by ordinance of the Kent County Levy Court.
Del. Code tit. 9, § 8406 §§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Repealed].
Repealed by 77 Del. Laws, c. 247, § 7.
Del. Code tit. 9, § 8408 Duty to turn over records and moneys to successor.
(a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes and county treasurer, he or she shall turn over the same to his or her successor, or to the county government, together with all public moneys in his or her hands.
(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Del. Code tit. 9, § 8421 Responsibility for collection of all taxes.
(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.
Del. Code tit. 9, § 8422 Collection of school taxes.
The receiver of taxes and county treasurer or director of finance for each county shall collect all school taxes assessed and levied therein except as otherwise provided by law.
Del. Code tit. 9, § 8423 Collection of capitation tax.
The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.
Del. Code tit. 9, § 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.
Del. Code tit. 9, § 8425 Certificate before final settlement.
(a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in all its statements to the best of his or her knowledge and belief, and that no tax has been collected from any person so returned by him or her.
(b) The oath may be administered by the clerk of the county government or by any member thereof. Any receiver of taxes and county treasurer or director of finance, who swears falsely as to any matter to which he or she may be required to make oath by this section, shall be punished as the law directs for false swearing.
Del. Code tit. 9, § 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.
Del. Code tit. 9, § 8427 Deposit of funds.
The receiver of taxes and county treasurer or director of finance shall deposit in any depository bank or credit union in the State at the county seat, to the credit of the county, all public money received, within 3 days of the receipt thereof. The same shall remain therein, unless determined by the county government to be idle or surplus and thereupon by order or authorization invested in accordance with § 4122 of this title, or until drawn in payment of legal demands, or in the transfer thereof to a successor.
Del. Code tit. 9, § 8428 Custodian of county funds; duty to demand and receive moneys.
The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may cause to be raised for the use of the county, whether by taxation, or by loan, or otherwise.
Del. Code tit. 9, § 8429 Payments of witness and juror fees.
(a) The State Treasurer shall pay fees, on demand, to witnesses on behalf of the State, and also to witnesses on behalf of a party who is accused of a crime or misdemeanor but is acquitted, upon the production of a certificate therefor from the Prothonotary of his or her county; and to witnesses subpoenaed for an indigent defendant, by the order of the Superior Court or any Judge thereof, pursuant to rules of that Court adopted under authority of law.
(b) The State Treasurer shall also pay jurors as provided by Chapter 45 of Title 10.
Del. Code tit. 9, § 8430 Application of moneys received; accounting.
The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. Any surplus shall be kept subject to the order of the county government. He or she shall keep an account of all such allowances, orders or warrants, and also a separate account of all his or her receipts and disbursements, and lay the same before the county government, or a committee thereof, at such times and as often as the county government shall direct and as provided by law.
Del. Code tit. 9, § 8431 Withholding of allowances to officers.
The receiver of taxes and county treasurer or director of finance shall withhold payment of any allowances, made by the county government, in favor of any officer whose duty it is to collect or pay over to the State Treasurer any fine or forfeiture, until such officer shall produce a certificate from such Treasurer, that there is no charge against him or her on his or her official books.
Del. Code tit. 9, § 8432 Power to require assistance in New Castle County.
The Director of Finance for New Castle County shall have the same right to require the aid or assistance of the person or persons, in the performance of the Director’s duties, which a sheriff has by law.
Del. Code tit. 9, § 8433 Duties and liability of retiring officers with respect to uncollected taxes.
(a) The receiver of taxes and county treasurer or director of finance, upon the expiration of his or her term of office, shall retain, have and possess, all and the same rights, powers and remedies, and be subject to all and the same duties, obligations, responsibilities and penalties, with respect to the collection of all taxes remaining outstanding and uncollected on his or her tax duplicates and warrants for any years during his or her term of office, as is provided by law with respect to an incumbent receiver of taxes and county treasurer or director of finance. In any legal proceeding for the collection of any of the outstanding and uncollected taxes, or in any proceeding against the receiver of taxes or director of finance or his or her surety, it shall be no objection to any such proceeding that the term of office of the receiver of taxes or director of finance has previously expired.
(b) The retiring receiver of taxes and county treasurer or director of finance shall occupy jointly with the incoming receiver of taxes and county treasurer or director of finance the tax office at the county courthouse until such time as the retiring receiver of taxes or director of finance has duly collected all of the taxes remaining outstanding and uncollected on his or her tax duplicates and warrants, and until such time and in such manner as the county government directs.
(c) The clerks authorized by law for the receiver of taxes and county treasurer or director of finance shall also serve as clerks for the retiring receiver of taxes, if the latter shall so request, without additional compensation and for such time as the county government directs. The retiring receiver of taxes or director of finance shall be responsible under his or her bond for any and all neglects and defaults of any of the said clerks and may require any such clerk to enter into a bond with surety for the faithful performance of his or her duties in the manner that clerks are required to give bond to the receiver of taxes and county treasurer or director of finance.
(d) The county government may settle any dispute that arises between the receiver of taxes and county treasurer or director of finance and the retiring receiver of taxes or director of finance, or between either or both of the officers and any or all of the clerks, and to withhold the salary or compensation of any of the officers or clerks until such time as any such dispute has been fully settled.
(e) Nothing in this section shall be construed to relieve the retiring receiver of taxes or director of finance or his or her surety from any responsibility whatever under the bond provided for by law for such officer, but the bond shall remain in full force and effect after the expiration of his or her term of office, and until he or she has fully accounted for all taxes remaining outstanding and uncollected on his or her tax duplicates and warrants, and until released by the county government after such full accounting as provided by law.
Del. Code tit. 9, § 8434 Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.
(a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of taxes and county treasurer or director of finance, is unable, within 1 year from the date of the duplicate and warrant, to collect the tax of any taxable, he or she may, having first paid the amount thereof to the credit of the county, collect the tax from such taxable for his or her own use and benefit by any of the processes of law prescribed in this part, within the space of 1 further year. The further year shall commence upon the day of the expiration of the year beginning upon the date of the warrant and duplicate, after which time the tax shall be extinguished unless the lien of the tax is extended.
(b) In case any receiver of taxes and county treasurer or director of finance, or any outgoing receiver of taxes and county treasurer or director of finance, causes the lien of any tax to be extended and is compelled to pay the amount thereof to the credit of the county, the county government shall assign the lien or mark it to the use of such receiver of taxes and county treasurer or director of finance, and he or she may proceed thereon for its enforcement in the name of the State to and for his or her use.
Del. Code tit. 9, § 8435 Destruction of canceled bonds and coupons.
The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds and coupons shall be witnessed by the President of the county government and the County Auditor, and said witnesses shall execute a certificate of destruction of said bonds and coupons, which shall be retained by the Director of Finance of New Castle County.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c084/sc01/index.htmlFetched: 10/4/2026