(a) Department of Finance, general. — There shall be a Department of Finance under the direction of the County Administrator which shall be responsible for the administration of the budgeting, accounting, purchasing, treasury and other financial affairs of Sussex County.

(b) Director of Finance. — The Director of Finance shall be the head of the Department of Finance. The county government shall appoint the Director of Finance and fix his or her compensation.

(c) Functions. — The Department of Finance, headed by the Director of Finance, shall perform the following functions:

(1) Assess all property subject to taxation by the County and maintain appropriate records;

(2) Prepare tax rolls and bills, including those required by any municipality or school district or special district lying within or partially within the County of taxes so authorized by law or such districts;

(3) Collect all taxes, license and permit fees, and other moneys due to or receivable by the County, or any of its offices, departments, or boards; provided that the Director of Finance may, by rule, authorize the receipt of moneys directly by offices, departments, boards or agencies, or may assign employees of departments to make such collections;

(4) Collect when directed by or authorized by law, all taxes, license and permit fees, and other moneys which may be receivable by the State, or by other public office, department, or board not subject to the provisions of this title;

(5) Institute proceedings for the sale of taxable property upon which taxes are not paid within the period prescribed by law;

(6) Prepare necessary assessment rolls for all assessable public improvements, issue appropriate bills, assist in the issuance and serving of indebtedness in connection with such assessable improvements, and be responsible for the collection, custody, and payment of all moneys in connection therewith;

(7) Issue receipts for moneys collected by the Department;

(8) Maintain the treasury of the County, and deposit all moneys belonging thereto or in the custody thereof in any depository banks to the credit of the County;

(9) Invest idle funds not reasonably required to be maintained on a demand basis in obligations of the United States or such other obligations or in such manner as recommended by the County Administrator and authorized by the county government. Investment of county funds shall be in accordance with the provisions of general state law and of the ordinances of the county government governing such investments. All interest on investments and moneys so earned from these idle funds shall accrue only to the benefit of the County of Sussex;

(10) Administer the retirement systems of the County, after having taken into account the advice of the County Retirement Advisory Board. An annual report with full accountability of all invested funds, if any, shall be made to members of such pension or retirement systems;

(11) Assist in the issuance of all general and special bonds or other evidence of indebtedness of the County and service such debt in accordance with the law and terms of indenture relating thereto;

(12) Make disbursements and payments of claims which it finds to be in the correct amount and justly due only in accordance with prior authorization adopted under the terms of this title or other state law;

(13) Prepare payrolls and supervise the preparation of related documents;

(14) Prepare and issue all checks signed by the President of the county government, or the County Administrator if so designated by the county government, and countersigned by the Director of Finance;

(15) Keep accurate and complete accounts of all receipts and disbursements;

(16) Provide information pertaining to the financial affairs of the County;

(17) Provide for the procurement of all materials, supplies, equipment, and contractual services, except that the Director of Finance, with the approval of the County Administrator, may designate other offices or departments to perform such portions of these functions as the Director of Finance may from time to time deem proper.

In the procurement of services or supplies in excess of $50,000 or as otherwise limited by the county government by ordinance, award of contracts may be made only after public advertisement of proposals for bids in at least 2 newspapers, 1 of which must have a general circulation in the County, for at least once a week for a period of not less than 2 weeks. The Director of Finance shall receive and publicly open all bids at the time advertised, tabulate them, determine the lowest and best responsible bidder, or reject all bids if the Director of Finance deems it proper and necessary to protect the interest of the County, and recommend to the County Administrator what future action should be taken should all bids be refused. The Director of Finance may require of such bidder or bidders security for the faithful performance of the contract;

(18) Have authority to make transfers of supplies, materials or equipment between offices and departments; sell any surplus supplies, materials or equipment and to make such other sales as may be authorized by the county government; establish suitable specifications or standards for all supplies, materials and equipment in accordance with approved purchasing procedures; inspect all deliveries to determine compliance with such specifications and standards; maintain and supervise warehouses and storehouses for equipment, materials and supplies; furnish supplies, materials, equipment or contractual services to any department or office only upon receipt of a properly approved requisition;

(19) The Director of Finance shall maintain a correct inventory of all fixed assets of the County;

(20) The Director of Finance shall perform such other duties as may be imposed on him or her by the County Administrator, by state law or by direction of the county government;

(21) Acquire real or immovable property upon the recommendation of the office, department, board or commission to which appropriation has been made for such acquisition, and dispose of such property upon the recommendation of the office, department, board or commission when authorized by ordinance of the county government;

(22) Prepare and execute agreements for the lease and/or rental of real or immovable property upon the recommendation of the office, department, board or commission if approved by the County Administrator, the County Attorney, and with the direction of the county government.

(d) Sworn information. — The Director of Finance may require from any officer or employee of the County, or any claimant, such sworn information as may be necessary for the proper performance of the functions of the Department.

(e) Board of Assessment Review. — The Board of Assessment Review shall consist of 5 freeholders of the County, not more than 3 of whom shall be from the same political party, who shall be appointed by the county government for 5 year terms, provided that the terms of the original members shall be established in a manner that 1 shall expire each year. One member of the Board shall be appointed from each councilmanic district; however, the member shall not forfeit his or her office by virtue of lack of continued residence in the district from which appointed if this potential disqualification shall arise solely from a change in the boundaries of a councilmanic district as a result of redistricting required by this title.

(f) Duties of Board of Assessment Review. — The Board shall:

(1) Hear appeals from any property owner who alleges that his or her property has been improperly assessed for purposes of taxation;

(2) Following the hearing of any property owner, and, in the light of the facts produced at such hearing, the Board shall determine whether the assessment is correct. Should the Board find that the assessment is incorrect, the Board shall order the Director of Finance to correct the assessment and the Director shall thereupon correct the assessment to the adjusted amount established by the Board;

(3) Review the methods by which the Director of Finance has established the assessments and the results thereof as reflected by the assessment roll. Should the Board find that the procedures used by the Director of Finance require improvement in order to make more equitable and effective the assessment procedure, the Board shall make such recommendations as it deems proper to the County Administrator and file a copy thereof with the Clerk of the county government.

(g) Compensation of Board of Assessment Review. — The members of the Board shall receive such per diem compensation for days that the Board is in session as the county government shall determine.

(h) Judicial review. — Nothing herein shall be construed as limiting the right of a property owner to appeal to the courts in connection with the assessment of his or her property for taxation as provided by law.

(i) General provisions relating to assessment, levy, billing, and collection of taxes. — It is the intent of this chapter that in Sussex County, the Department of Finance shall perform all of the functions heretofore assigned to the Board of Assessment, the Receiver of Taxes and the County Treasurer, the Comptroller, and the Collector of Delinquent Taxes under the Delaware Law, except for the functions herein specifically assigned to the Board of Assessment Review.

(j) Assessment of property. — In the performance of the 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 February 15 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. During the month of March, the Board of Assessment Review shall hear appeals from property owners who believe that their property is improperly assessed, and make determinations of corrections or additions to the assessment roll that may be necessary. Assessment appeals shall be scheduled by contacting the Sussex County Assessment Division for an appointment in March of each year.

Not later than June of each year, the Board of Assessment Review shall certify to the Department of Finance a true and correct assessment roll for the year. Not later than July 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.

(k) Obligations and rights of property owners. — The adoption of this chapter shall in no manner relieve any property owner of any obligation theretofore imposed upon him or her with respect to the rendition of assessment of any property or the payment of any tax, nor shall it in any manner increase the responsibilities of such property owner, nor deny him or her of any right heretofore possessed except to the extent specifically provided in this chapter.

(l) 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 the enactment of this chapter 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 the enactment of this chapter to the Receiver of Taxes and County Treasurer, provided that the Department shall not be required to make any routine reports to the county government concerning the collection of taxes other than a monthly statement in appropriate summary form and the annual report.

(m) 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 county government shall prescribe. Such summary shall be fully supported by detailed records of delinquent taxes.

(n) 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 Sussex County in the assessment and collection and enforcement of capitation taxes and any other taxes heretofore levied in Sussex County.

9 Del. C. 1953, § ?7004; 57 Del. Laws, c. 762, § ?1; 59 Del. Laws, c. 260, § ?2; 61 Del. Laws, c. 351, § ?1; 65 Del. Laws, c. 54, § ?1; 69 Del. Laws, c. 276, § ?1; 70 Del. Laws, c. 186, § ?1; 74 Del. Laws, c. 238, § ?2; 77 Del. Laws, c. 421, § ?1; 78 Del. Laws, c. 302, § ?1;