2025 Delaware Code
Title 9 - Counties
Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
Subchapter II. Duties
§ 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.
28 Del. Laws, c. 82, § 12; 33 Del. Laws, c. 84, § 8; 38 Del. Laws, c. 78, § 1; Code 1935, §§ 1405, 1438; 9 Del. C. 1953, § 8424; 70 Del. Laws, c. 186, § 1;
