Delaware Code Title 9. Counties § 529. Receipt and disposition of assessment payments;  bond

(a) The receiver of taxes and county treasurer for the county in which the suburban community is situated shall receive payment of the proportionate annual amount of the special assessment or levy, and shall turn over to the county government all such moneys when received.  The county government shall confer with the receiver of taxes and county treasurer and determine upon a satisfactory method for the setting up of books of account to be kept by the receiver of taxes and county treasurer concerning his or her collections of the proportionate annual amounts of the special assessment or levy.

(b) The county government may require the receiver of taxes and county treasurer to enter into a bond conditioned upon the faithful performance of his or her duties in the making of the collections of the special assessments or levies.