The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may cause to be raised for the use of the county, whether by taxation, or by loan, or otherwise.
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.