(a) The receiver of taxes and county treasurer or director of finance shall, upon the delivery to him or her of the tax duplicates and warrant as provided by law, be responsible for the whole amount of the taxes he or she shall be required to collect, or that shall be committed to him or her for collection, subject only to allowances made by the county government.
(b) The procedure for collection of taxes shall be as provided in this title.
Structure Delaware Code
Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
§ 8421. Responsibility for collection of all taxes.
§ 8422. Collection of school taxes.
§ 8423. Collection of capitation tax.
§ 8424. Duty to collect taxes within 1 year from date of warrant.
§ 8425. Certificate before final settlement.
§ 8428. Custodian of county funds; duty to demand and receive moneys.
§ 8429. Payments of witness and juror fees.
§ 8430. Application of moneys received; accounting.
§ 8431. Withholding of allowances to officers.
§ 8432. Power to require assistance in New Castle County.
§ 8433. Duties and liability of retiring officers with respect to uncollected taxes.