PocketLaw | Delaware Code | Duties

Duties

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Responsibility for collection of all taxes.

Collection of school taxes.

Collection of capitation tax.

Duty to collect taxes within 1 year from date of warrant.

Certificate before final settlement.

Annual settlement.

Deposit of funds.

Custodian of county funds; duty to demand and receive moneys.

Payments of witness and juror fees.

Application of moneys received; accounting.

Withholding of allowances to officers.

Power to require assistance in New Castle County.

Duties and liability of retiring officers with respect to uncollected taxes.

Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.

Destruction of canceled bonds and coupons.