(a) Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors in the assessment lists or otherwise, and not through their default, neglect or delay, which settlement shall be final and conclusive. No other allowance in any form or guise shall be made to the receiver of taxes and county treasurer or director of finance by the county governments.
(b) Such settlements in Kent County shall be made during the month of June.
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.