(a) The receiver of taxes and county treasurer for the county in which the suburban community is situated shall receive payment of the proportionate annual amount of the special assessment or levy, and shall turn over to the county government all such moneys when received. The county government shall confer with the receiver of taxes and county treasurer and determine upon a satisfactory method for the setting up of books of account to be kept by the receiver of taxes and county treasurer concerning his or her collections of the proportionate annual amounts of the special assessment or levy.
(b) The county government may require the receiver of taxes and county treasurer to enter into a bond conditioned upon the faithful performance of his or her duties in the making of the collections of the special assessments or levies.
Structure Delaware Code
Chapter 5. SUBURBAN COMMUNITY IMPROVEMENTS
Subchapter II. Fire Hydrants and Water Mains
§ 553. Petition to county government for improvements; who may petition; contents.
§ 554. Determination by county government after receipt of petition.
§ 555. Review and approval of data by county engineer.
§ 556. Election to authorize bond issue; fixing time for holding; voting list.
§ 557. Notice of election; contents of notice.
§ 558. Place, time and manner of voting; judge of election.
§ 559. Persons qualified to vote.
§ 560. Certification of result of election; retention of ballots.
§ 561. Notification to county engineer if bond issue authorized.
§ 563. Preparation, form and execution of bonds.
§ 564. Sale of bonds; proceeds of sale; advertising required.
§ 565. Requirements for bidding on bonds.
§ 566. Rejection and acceptance of bids; opinion required.
§ 567. Contracts for improvements; procedure for awarding; terms.
§ 570. Assessment on real property in suburban community; time for making and basis.
§ 571. Determination of portion of total assessment payable annually; special lien; payment.
§ 572. Lien book; preparation and distribution.
§ 573. Notice of assessment; when to be given; contents; interest on delinquent installments.
§ 574. Record of lien on books of board of assessment.
§ 575. Receipt and disposition of assessments; bond.
§ 576. Bill for annual installment of assessment; mailing.
§ 577. Collection of assessments in default; procedure; deficiencies.