Delaware Code Title 9 Sec. 4124 – Receiver of Taxes and County Treasurer functions
(a) Functions. — The Department of Finance shall perform all of the functions heretofore assigned to the Receiver of Taxes and County Treasurer under this title.
Terms Used In Delaware Code Title 9 Sec. 4124
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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.
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) Assessment of property. — The Department of Finance shall assess all property subject to taxation by the County and maintain appropriate records. In the performance of its functions relating to the assessment of property, the Department of Finance shall exercise the assessment functions heretofore assigned to the Board of Assessment. To this end, not later than April 1 of each year, the Department of Finance shall prepare and present to the Board of Assessment Review a copy of the assessment roll for the year. The Department shall determine the form of the assessment roll and shall not be bound by provisions of law heretofore in effect as to form. The Board of Assessment Review or its representatives shall sit in its offices during each secular day from April 1 through April 15 of each year to hear appeals and make additions, alterations or corrections to the assessment that may be necessary. After the closing of the hearings, the settlement of all appeals, and the adjustment of the assessment lists, the Board of Assessment Review shall certify to the Department of Finance a true and correct assessment roll for the year. Not later than May 1 of each year, the Director of Finance shall certify to the county government the total value of all property in the County and the total value of all property which has been assessed and is subject to taxation.
The Department of Finance shall determine by rule, the form, number of copies, and other details concerning the keeping of records relating to assessment of real property and improvements thereupon. The Department of Finance shall develop a suitable system for the identification of all real property within the County, both that which is subject to taxation and that which is exempt from taxation. Such system shall be in a form which readily permits the subdivision of property or the reassembly of property without loss of control thereof for purposes of assessment.
(c) Collection of taxes. — The Department of Finance shall be responsible for the collection of all taxes, whether current or delinquent, and to that end shall perform all of the responsibilities with respect to collection and enforcement of collection vested prior to April 27, 2010, in the Receiver of Taxes and County Treasurer. To this end, the Department of Finance shall be entitled to the use of and shall be responsible for the application of all processes of law available prior to April 27, 2010, to the Receiver of Taxes and County Treasurer, provided that the Department shall not be required to make any routine reports to the Levy Court concerning the collection of taxes other than a monthly statement in appropriate summary form and the annual report.
(d) Records of tax delinquencies. — The Department of Finance shall maintain a suitable record of the payment or nonpayment of taxes with respect to each parcel of real property in the County. Not later than 60 days after the close of each fiscal year, the Department shall prepare a summary of the outstanding taxes which have been levied and not collected for each of the preceding 2 years or for such longer period as the Levy Court shall prescribe. Such summary shall be fully supported by detailed records of delinquent taxes.
(e) Collection of taxes other than those upon real estate. — The Department of Finance shall perform all responsibilities heretofore assigned to any office, department, or board of Kent County in the assessment and collection and enforcement of capitation taxes and any other taxes heretofore levied in Kent County.