CHAPTER 130 - COLLECTOR OF DELINQUENT COUNTY TAXES - NEW CASTLE COUNTY

AN ACT TO AMEND CHAPTER 99, VOLUME 43, LAWS OF DELAWARE ENTITLED "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. That an Act entitled "An Act to Provide for the Collection of Delinquent County Taxes in New Castle County", being Chapter 99, Volume 43, Laws of Delaware, be and the same is hereby amended by striking out Section 3 and Section 4 of said Chapter, and substituting new Sections 3 and 4 as follows:

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. He shall be responsible on his bond for the collection of all delinquent tax accounts turned over to him by the Receiver of Taxes. 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, except that the Receiver of Taxes shall not be responsible on his bond for any accounts turned over to the Delinquent Tax Collector, or for any moneys collected by the said Delinquent Tax Collector. The Delinquent Tax Collector shall acknowledge before a Notary Public the receipt of all delinquent tax accounts turned over to him by the Receiver of Taxes; and such acknowledgment shall act as a discharge of the Receiver of Taxes, under his bond, for such delinquent tax accounts, or moneys collected thereon. The bond of the Receiver of Taxes 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, except as hereinbefore mentioned, and until relieved by the Levy Court after such full accounting as provided by law.

Section 2. That Chapter 99, Volume 43, Laws of Delaware, be and the same is hereby further amended by adding a new section to be known as Section 8 to read as follows:

Section 8. Nothing in this Act shall be construed to take from the Receiver of Taxes responsibility on his bond for school taxes collected by the Delinquent Tax Collector and turned over to the Receiver of Taxes.

Section 3. That Chapter 99, Volume 43, Laws of Delaware be and the same is hereby further amended by adding a new section to be known as Section 9 to read as follows:

Section 9. This Act shall not be retroactive and shall apply only to funds turned over to the Delinquent Tax Collector after January 2, 1945.

Approved April 24, 1945.