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2025 Delaware Code
Title 9 - Counties
Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
Subchapter II. Duties
§ 8421. Responsibility for collection of all taxes.
Universal Citation:
9 DE Code § 8421 (2025)
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§ 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.
Code 1915, § 1150; 28 Del. Laws, c. 82, § 7; 33 Del. Laws, c. 84, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1346, 1400, 1433; 9 Del. C. 1953, § 8421; 70 Del. Laws, c. 186, § 1;
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