CHAPTER 99 - LEVY COURT OF NEW CASTLE COUNTY - TO APPOINT COLLECTOR OF DELINQUENT COUNTY TAXES

AN ACT TO PROVIDE FOR THE COLLECTION OF DELINQUENT COUNTY TAXES IN NEW CASTLE COUNTY.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. The Levy Court of New Castle County is hereby authorized and empowered to appoint a Collector of Delinquent County Taxes, and such assistants as the said Levy Court of New Castle County may deem necessary, who shall assist in the collection of all rates and taxes one year or more past due, according to the duplicates and warrants issued to the Receivers of Taxes subsequent to July 1, 1937, and to the Collectors of Taxes of the various Hundreds of New Castle County prior to July 1, 1937.

Section 2. The incumbent Receiver of Taxes, and his predecessor, or predecessors, in office, upon the first day of July of each year, after the approval of this Act, are hereby authorized to turn over to said Collector of Delinquent County Taxes their respective duplicates and warrants issued to them as aforesaid, and upon the request of said Receiver or Receivers of Taxes and subject to the approval of the Levy Court of New Castle County it shall be the duty of said Collector of Delinquent Taxes to proceed with the collection thereof in the form and manner now prescribed by law.

Section 3. The Collector of Delinquent County Taxes shall enter into a bond with surety, or sureties, to the Levy Court of New Castle County conditioned upon the faithful performance of his duties. The surety, or sureties, upon said bond are to be subject to the approval of the Levy Court of New Castle County, and the amount of said bond is to be determined and set by the said Levy Court of New Castle County.

Section 4. Nothing in this Act shall be so taken, or construed, as to relieve the incumbent, or retired, Receivers of Taxes, or his, or their, surety, or sureties, from any responsibility whatever under the bond as provided for by law for the Receiver of Taxes and County Treasurer, but the same shall remain and continue in full force and effect after the expiration of his term of office and until he shall have fully accounted for all taxes remaining outstanding and uncollected on his tax duplicates and warrants, and until released by the Levy Court after such full accounting as provided by law.

Section 5. The Collector of Delinquent County Taxes, and his assistants, shall serve during the pleasure of the Levy Court and for such compensation as the Levy Court may set for their services.

Section 6. The Public Building Commission shall, at the request of the Levy Court of New Castle County, provide suitable office space for the Collector of Delinquent County Taxes and his assistants.

Section 7. That all Acts, or parts of Acts, inconsistent with this Act are hereby repealed to the extent of such inconsistency only.

Approved March 14, 1941.