TITLE 9

Counties

County Taxes

CHAPTER 84. RECEIVERS OF TAXES AND COUNTY TREASURERS

Subchapter I. General Provisions


Repealed by 77 Del.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

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, § 20; 19 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, § 15; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 45 Del. Laws, c. 127, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 8405; 50 Del. Laws, c. 148, § 1; 50 Del. Laws, c. 541, § 1; 50 Del. Laws, c. 581, § 1; 52 Del. Laws, c. 174, § 5; 53 Del. Laws, c. 222, § 1; 54 Del. Laws, c. 23, § 6; 54 Del. Laws, c. 215, § 1; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 692, § 3; 57 Del. Laws, c. 762, § 22F; 61 Del. Laws, c. 506, § 2; 65 Del. Laws, c. 163, § 4; 67 Del. Laws, c. 255, § 2.;

Repealed by 77 Del.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

(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, § 35; 33 Del. Laws, c. 84, § 30; Code 1935, §§ 1427, 1460, 1468; 9 Del. C. 1953, § 8408; 70 Del. Laws, c. 186, § 1.;