The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.
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.