The Office of Administrative Services, managed by the Chief Procurement Officer, who shall be qualified for the position by education, experience and training, may perform the following functions:

(1) The Purchasing Section is responsible for obtaining goods and services for public purposes according to the laws and procedures intended to provide for the economical expenditures of public funds.

(2) The Information Systems Section provides technical leadership to the County by assisting the departments in meeting their business requirements through equipment and application software.

(3) The Mail Distribution and Printing Section provides full mail service and in-house printing services to all County agencies.

71 Del. Laws, c. 401, §  59; 

The Office of Finance, managed by the Chief Financial Officer, who shall be qualified for the position by education, training and experience, may perform the following functions:

(1) Prepare tax rolls and bills, including those required by any municipality, school district, or special district lying within or partially within the County if so authorized by law or such districts;

(2) Collect all taxes, license and permit fees, and other moneys that may be due to or receivable by the County, or any of its offices, departments or boards, provided that the Chief Financial Officer may, by rule, authorize the receipt of moneys directly by offices, departments, or boards, or may assign employees of departments to make such collections;

(3) Collect, when directed or authorized by law, all taxes, license and permit fees, and other moneys that may be receivable by the State, or by any public office, department or board not subject to the provisions of this title;

(4) Institute proceedings for the sale of taxable property upon which taxes are not paid within the period prescribed by law;

(5) Issue appropriate bills, assist in the issuance and servicing of indebtedness in connection with assessable improvements, and be responsible for the collection, custody, and payment of all moneys in connection therewith;

(6) Issue receipts for moneys collected by the Office;

(7) Maintain the treasury of the County, and deposit the moneys belonging thereto or in the custody thereof in any depository bank, to the credit of the County;

(8) Designate, with the approval of the Clerk of the County Council, the bank or banks to be used as County depositories and require them to fulfill all conditions prescribed by law or ordinance;

(9) Invest funds deemed by the Chief Financial Officer available for temporary investment in such obligations or in such manner as the County Executive may authorize;

(10) Assist in the issuance of all general and special bonds or other evidence of indebtedness of the County and service such debt in accordance with law and terms of indentures relating thereto;

(11) Make disbursements and payments of claims that it finds to be in correct amount, and justly due, and in accordance with prior authorizations adopted under the terms of the title or other state law;

(12) Prepare payrolls and supervise the preparation of related documents;

(13) Prepare and issue all checks;

(14) Keep accurate and complete accounts of all receipts and disbursements;

(15) Provide information pertaining to the financial affairs of the County;

(16) Assess all property subject to taxation by the County and maintain appropriate records;

(17) Prepare tax rolls, including those required by any municipality, school district, or special district lying within or partially with the County if authorized by law or such districts;

(18) Prepare the necessary assessment rolls of assessable public improvements;

(19) Perform such other functions as may be required of the Chief Financial Officer by this title, or other state law, or which may be assigned in writing by the County Executive.

9 Del. C. 1953, §  1301;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  84 Del. Laws, c. 412, § 3; 

The New Castle County Council, by ordinance, shall establish the Board of Assessment Review.

(1) The Board of Assessment Review consists of 9 regular members and 3 alternate members, as follows:

a. Eight regular members and 3 alternate members appointed by the County Council, subject to the following:

1. Each individual must be a resident and freeholder of the County.

2. Each individual appointed or reappointed after May 24, 2018, is appointed for a term of 4 years.

b. One regular member appointed by the County Executive with the advice and consent of the County Council, who serves at the pleasure of the County Executive.

c. The member appointed under paragraph (1)b. of this section shall be the Chair.

(2) Each member is entitled to renumeration as determined by the County Council.

81 Del. Laws, c. 248, § 184 Del Laws, c 412, 4, effective Sept. 19, 2024; 

(1) Hear appeals from any property owner who alleges that the property owner’s property has been improperly assessed for purposes of taxation.

(2) Following the hearing of any property owner and, in the light of the facts produced at such hearing, determine whether the assessment is correct. If the Board should find that the assessment is greater than it should be, the Board shall order the Chief Financial Officer to reduce the assessment and the Chief Financial Officer shall thereupon reduce the assessment to the adjusted amount established by the Board.

(3) Review the methods by which the Chief Financial Officer has established the assessments and the results thereof as reflected by the assessment roll. If the Board should find that the procedures used by the Chief Financial Officer require improvement in order to make more equitable and effective the assessment procedure, the Board shall make such recommendations as it deems proper to the Chief Financial Officer and file a copy thereof with the Clerk of the County Council.

(4) Prepare such rules and regulations for its operation as it deems appropriate.

81 Del. Laws, c. 248, § 284 Del Laws, c 412, 4, effective Sept. 19, 2024; 

(a) [Repealed.]

(b) The County Council may, by ordinance, authorize appointment of referees to hear appeals of property assessments. The Chief Financial Officer shall appoint, with the advice and consent of the County Council, such referees as are authorized by ordinance. Referees appointed under this section must possess sufficient qualifications concerning the valuation of real property as determined by County Council.

(c) Appeals may be heard by panels of 3 or more members of the Board or by the referees individually when the referees are so authorized pursuant to subsection (b) of this section. The panel or the referee shall submit a recommendation to the Board which shall determine whether the assessment is correct based upon the record of the appeal hearing and the recommendation of the panel or the referee.

(d) Referees must be paid as provided by the County Council.

81 Del. Laws, c. 248, § 383 Del Laws, c 223, 284 Del Laws, c 412, 4, effective Sept. 19, 2024; 

Nothing in this chapter shall be construed as limiting the right of a property owner or County to appeal to the courts in connection with the assessment of property for taxation as provided by law.

84 Del. Laws, c. 412, § 4, effective Sept. 19, 2024; 

It is the intent of this subchapter that in New Castle County, the Office of Finance shall perform all of the functions assigned to the Board of Assessment Review, except for the functions specifically assigned to the Board of Assessment Review by § 1371B of this title.

81 Del. Laws, c. 248, § 484 Del Laws, c 412, 4, effective Sept. 19, 2024; 

(a) In the performance of the functions relating to the assessment of property, the Office of Finance shall exercise the assessment functions assigned to the Board of Assessment Review prior to May 26, 1965. To this end, not later than February 15 of each year, the Office of Finance shall prepare and present to the Board of Assessment Review a copy of the assessment roll for the year. The Office of Finance shall determine the form of the assessment roll. The County Council of New Castle County shall by ordinance establish the dates during which appeals from assessments of the Office of Finance to the Board of Assessment Review may be heard.

(b) Not later than April 30 of each year, the Office of Finance shall certify to the Chief Financial Officer a true and correct assessment roll for the year. Not later than May 31 of each year, the Chief Financial Officer shall certify to the County Council the total value of all property in the County and the total value of all property which has been assessed and is subject to taxation.

(c) The Office of Finance shall determine by rule, the form, number of copies, and other details concerning the keeping of records relating to assessment of real property and improvements thereupon. The Office of Finance shall develop a suitable system for the identification of all real property within the County, both that which is subject to taxation and that which is exempt from taxation. Such system must be in a form that readily permits the subdivision of property, or the reassembly of property, without loss of control thereof for purposes of assessment.

(d) Notwithstanding any provision of this title, for any fiscal year in which the County Council of New Castle County proposes to implement a general reassessment of property, the County Council may by ordinance establish appropriate and reasonable time periods for the filing of exemption applications; submission, inspection, and certification of assessment rolls; notices of assessments; appeals from such assessments; and any other requirements relating to the implementation of the general reassessment. The County Council may not extend any such period more than 30 days beyond that otherwise established in this title. This authorization applies only to the fiscal year in which the general reassessment is implemented. In each fiscal year thereafter, the procedures specified in this title must be followed.

81 Del. Laws, c. 248, § 584 Del Laws, c 412, 4, effective Sept. 19, 2024; 

The Chief Financial Officer may require from any officer or employee of the County, or any claimant, such sworn information as may be necessary for the proper performance of the functions of the Office.

9 Del. C. 1953, §  1302;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

It is the intent of this subchapter that in New Castle County, the Office of Finance shall perform all of the functions assigned to the Receiver of Taxes and County Treasurer under this title prior to January 3, 1967.

9 Del. C. 1953, §  1310;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The adoption of this subchapter shall in no manner relieve any property owner of any obligation imposed upon a property owner prior to May 26, 1965, with respect to the assessment of any property or the payment of any tax nor shall it in any manner increase the responsibility of such property owner nor deny a property owner any right possessed prior to May 26, 1965, except to the extent specifically provided in this subchapter.

9 Del. C. 1953, §  1312;  55 Del. Laws, c. 85, §  2;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  59;  84 Del. Laws, c. 412, § 5; 

The Office shall be responsible for the collection of all taxes, whether current or delinquent, and to that end shall perform all of the responsibilities with respect to collection and enforcement of collection vested prior to May 26, 1965, in the Receiver of Taxes and County Treasurer. To this end, the Office shall be entitled to the use of and shall be responsible for the application of all processes of law available prior to May 26, 1965, to the Receiver of Taxes and County Treasurer.

9 Del. C. 1953, §  1313;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The Office shall maintain a suitable record of the payment or nonpayment of taxes with respect to each parcel of real property in the County.

9 Del. C. 1953, §  1314;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

Each year the County Auditor shall audit the accounts of the Department to determine whether they properly reflect all payments and delinquencies of taxes which shall have been levied.

9 Del. C. 1953, §  1315;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The Office of Human Resources, managed by the Chief Human Resources Officer, who shall be qualified for the position by education, experience and training, shall perform the following functions.

(1) Divide all County officers and employees into unclassified or classified service, and assign all classified employees into position classifications, based on duties performed and responsibilities assumed;

(2) Establish a uniform pay plan for all classified employees based on the classification of the position held;

(3) Regulate employment and promotion according to competency and fitness, to be ascertained when possible by competitive examination and, when not, by due consideration to qualifications and record performance;

(4) Establish tenure for all classified employees, providing for discipline, demotion and discharge for just cause only, with right of employee appeal through provisions outlined in the New Castle County Code; and

(5) Create uniform provisions governing provisions of related sections of the New Castle County Code.

9 Del. C. 1953, §  1451;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

Any system of human resource administration with respect to the employees of New Castle County which shall be in effect on January 3, 1997, shall remain in effect until the County Council has acted in accordance with this subchapter.

9 Del. C. 1953, §  1452;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

(a) County Council, by ordinance, shall provide for the establishment of a Human Resources Advisory Board. The Board shall consist of 3 members appointed by the County Executive, with the advice and consent of the County Council, who shall serve for terms of 6 years or until their successors are appointed.

(b) The ordinance shall further provide that:

(1) The members of the Board shall be residents of New Castle County;

(2) They shall be persons of recognized character and ability whose experience provides knowledge of human resources practices and procedures and knowledge and support of merit principles as applied to public employment;

(3) No member of the Board shall be a member of any local, state or national committee of a political party or an officer or a member of a committee of any partisan or political group, or shall hold or be a candidate for any political office; and

(4) The members shall be registered voters of the County and no more than 2 of the members shall be of the same political party.

(c) The ordinance shall further provide that the members of the Board shall elect 1 of their number to serve as chairperson, and that they shall be entitled to compensation of $50 per meeting, not to exceed 25 meetings in any fiscal year.

71 Del. Laws, c. 401, §  59; 

New Castle County may, by ordinance, establish a contributory funded pension program which shall be comprised of a qualified pension plan or plans as defined under the Federal Internal Revenue Service Code and Regulations.

71 Del. Laws, c. 401, §  59; 

The Law Office, managed by the County Attorney, shall perform the following functions:

(1) Serve as chief legal advisor to the County Executive, County Council and all County departments, boards, offices and agencies;

(2) Represent the County in all legal proceedings;

(3) Perform any other duties prescribed by this title or by ordinance of the County Council.

9 Del. C. 1953, §  1441;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The County Attorney shall be appointed by the County Executive with the advice and consent of the New Castle County Council. The County Attorney shall serve at the pleasure of the County Executive.

9 Del. C. 1953, §  1442;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59;  83 Del. Laws, c. 132, § 2; 

The County Attorney and all Assistant County Attorneys shall be members of the Delaware Bar.

9 Del. C. 1953, §  1443;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The County Attorney shall appoint such Assistant County Attorneys as may be authorized by the County Council. The Assistant County Attorneys shall serve at the pleasure of the County Attorney. First Assistant County Attorneys shall be selected according to provisions of the Merit System of the New Castle County Code.

9 Del. C. 1953, §  1444;  55 Del. Laws, c. 85, §  2;  67 Del. Laws, c. 301, §  1;  71 Del. Laws, c. 401, §  59;  73 Del. Laws, c. 376, §  1; 

The annual salary of the County Attorney and each Assistant County Attorney shall be determined by the County Executive.

9 Del. C. 1953, §  1445;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

The County Council may provide for such employees as may be necessary to perform the functions required by this title.

9 Del. C. 1953, §  1446;  55 Del. Laws, c. 85, §  2;  71 Del. Laws, c. 401, §  59; 

(a) Whenever the County Attorney has reasonable cause to believe that any person or enterprise may have knowledge of, has been engaged in or is engaging in any conduct in violation of County laws, ordinances, regulations or any state law prohibiting violations of County laws, ordinances or regulations, the County Attorney may, in the County Attorney’s discretion, conduct an investigation of such conduct. The County Attorney is authorized before the commencement of any civil or criminal proceeding related to the violation of county laws, ordinances, regulations or any state law prohibiting violations of the County laws, ordinances or regulations to subpoena witnesses. The County Attorney may issue in writing and cause to be served on any person an investigative demand to compel the attendance of witnesses, examine witnesses under oath, require the production of evidence or documentary materials and require answers to written interrogatories to be furnished under oath.

(b) The production of documentary material in response to an investigative demand served under this section shall be made pursuant to a sworn certificate, in such form as the demand designates, by the person, if a natural person, to whom the demand is directed or, if not a natural person, by an individual having knowledge of the facts and circumstances relating to the production of materials, which certificate shall affirm that all of the documentary material required by the investigative demand and in the possession, custody or control of the person to whom the demand is directed has been produced and made available to the custodian.

(c) The County Attorney may, in the County Attorney’s discretion, require the production under this section of documentary materials prior to the taking of any testimony of the person subpoenaed. The required documentary materials shall be made available for inspection or copying during normal business hours at the principal place of business of the person served, or at such other time and place as may be agreed upon between the person served and the County Attorney.

(d) The examination of all persons pursuant to this section shall be conducted by the County Attorney or by a person designated in writing to be the County Attorney’s representative, before an officer chosen by the County Attorney who is authorized to administer oaths in this State. The statements made shall be taken down stenographically, or by a sound-recording device, and shall be transcribed.

(e) No person shall, with intent to avoid, evade, prevent or obstruct compliance in whole or in part by any person with any duly served investigative demand of the County Attorney under this section, knowingly remove to any place, conceal, withhold, destroy, mutilate, alter or by any other means falsify any documentary material or materials that are the subject of the demand. A violation of this subsection is a class E felony. Any suspected violations of this section shall be referred to the Office of the Attorney General.

(f) In the event a witness subpoenaed under this section fails or refuses to appear, or to produce documentary materials as provided herein, or to give testimony relevant or material to an investigation, the County Attorney may petition the Superior Court in the County where the witness resides for an order requiring the witness to attend and testify, or to produce the documentary materials. Any failure or refusal by the witness to obey an order of the Court may be punishable by the Court as contempt.

71 Del. Laws, c. 401, §  59;