The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. Any surplus shall be kept subject to the order of the county government. He or she shall keep an account of all such allowances, orders or warrants, and also a separate account of all his or her receipts and disbursements, and lay the same before the county government, or a committee thereof, at such times and as often as the county government shall direct and as provided by law.
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.