Delaware Code Title 9 Sec. 8425 – Certificate before final settlement
(a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in all its statements to the best of his or her knowledge and belief, and that no tax has been collected from any person so returned by him or her.
Terms Used In Delaware Code Title 9 Sec. 8425
- Oath: A promise to tell the truth.
- Oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and "sworn" includes affirmed; and the forms shall be varied accordingly. See Delaware Code Title 1 Sec. 302
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(b) The oath may be administered by the clerk of the county government or by any member thereof. Any receiver of taxes and county treasurer or director of finance, who swears falsely as to any matter to which he or she may be required to make oath by this section, shall be punished as the law directs for false swearing.
Code 1915, § ?1071C; 28 Del. Laws, c. 76, § ?16; 31 Del. Laws, c. 13, § ?24; Code 1935, § ?1242; 9 Del. C. 1953, § ?8425; 70 Del. Laws, c. 186, § ?1;