(a) Each receiver of taxes and county treasurer shall, on the first day of each month, make a report to the school board of the district for which the receiver or treasurer is collecting taxes, to the State Treasurer and the Department of Education of all taxes collected in the previous month.
(b) Each receiver of taxes and county treasurer shall, not less than once each calendar month, pay over to the State Treasurer all funds collected by that receiver of taxes or county treasurer for any district.
Structure Delaware Code
Chapter 21. LOCAL SCHOOL BONDS
§ 2102. Power of district to issue bonds.
§ 2103. Temporary use of funds.
§ 2104. Faith and credit of district; exemption of bonds from taxation.
§ 2105. Validity of bonds; incontestability.
§ 2106. Procedure governing sale of bonds to State.
§ 2107. Limitation on amount of bonds that may be issued.
§ 2108. Terms and form of bonds.
§ 2109. Designation, numbering and date of bonds.
§ 2110. Place of payment of principal and interest.
§ 2111. Signing and sealing bonds.
§ 2113. Cancellation and destruction of paid bonds and coupons.
§ 2114. Replacement of lost, destroyed or defaced bonds.
§ 2115. Rules and regulations governing fiscal records pertaining to bonds.
§ 2116. Taxing power of district.
§ 2117. Assessment list; objections; posting; hearing.
§ 2118. Assessment, levy and collection of taxes.
§ 2119. Report of tax collections and payment of collected taxes.
§ 2120. Jurisdiction of justices of the peace.
§ 2121. Authority to tax; scope of this chapter.
§ 2122. Election to authorize bond issue; rules governing; referendum to transfer tax funds.