The receiver of taxes and county treasurer or director of finance of any county may accept payment of all taxes due and payable on real estate on a quarterly basis. This section shall not apply with respect to New Castle County.

38 Del. Laws, c. 77, § ?1; Code 1935, § ?1475; 42 Del. Laws, c. 109, § ?1; 9 Del. C. 1953, § ?8603; 55 Del. Laws, c. 85, § ?24A; 71 Del. Laws, c. 401, § ?103;