TITLE 9

Counties

County Taxes

CHAPTER 84. Receivers of Taxes and County Treasurers

Subchapter I. General Provisions

§§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Repealed].

Repealed by 77 Del. Laws, c. 247, § 7.


§ 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.

19 Del. Laws, c. 26, §  2019 Del. Laws, c. 562, §  4;  20 Del. Laws, App. p. 2,, §  1;  20 Del. Laws, App. p. 13,, §  36;  21 Del. Laws, c. 31, §  4;  Code 1915, §  1179;  28 Del. Laws, c. 82, §  1533 Del. Laws, c. 84, §  1037 Del. Laws, c. 105, §  340 Del. Laws, c. 135, §  1;  Code 1935, §§  1372, 1407, 1440;  45 Del. Laws, c. 127, §§  1, 246 Del. Laws, c. 298, §  1;  9 Del. C. 1953, §  8405;  50 Del. Laws, c. 148, §  150 Del. Laws, c. 541, §  150 Del. Laws, c. 581, §  152 Del. Laws, c. 174, §  553 Del. Laws, c. 222, §  154 Del. Laws, c. 23, §  654 Del. Laws, c. 215, §  155 Del. Laws, c. 85, §  23G57 Del. Laws, c. 692, §  357 Del. Laws, c. 762, §  22F61 Del. Laws, c. 506, §  265 Del. Laws, c. 163, §  467 Del. Laws, c. 255, §  2

§§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Repealed].

Repealed by 77 Del. Laws, c. 247, § 7.


§ 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.

Code 1852, §  242;  Code 1915, §  1235;  28 Del. Laws, c. 82, §  3533 Del. Laws, c. 84, §  30;  Code 1935, §§  1427, 1460, 1468;  9 Del. C. 1953, §  8408;  70 Del. Laws, c. 186, §  1