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Delaware Code Title 9. Counties § 8421. Responsibility for collection of all taxes

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) The receiver of taxes and county treasurer or director of finance shall, upon the delivery to him or her of the tax duplicates and warrant as provided by law, be responsible for the whole amount of the taxes he or she shall be required to collect, or that shall be committed to him or her for collection, subject only to allowances made by the county government.

(b) The procedure for collection of taxes shall be as provided in this title.

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Cite this article: FindLaw.com - Delaware Code Title 9. Counties § 8421. Responsibility for collection of all taxes - last updated January 01, 2026 | https://codes.findlaw.com/de/title-9-counties/de-code-sect-9-8421/

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