CHAPTER 105
COUNTY TREASURER
AN ACT to amend Chapter 84 of Volume 33 Laws of Delaware entitled "An Act in Relation to the Collection of Taxes in Kent County providing for the election of a Receiver of Taxes and County Treasurer and prescribing the duties of said office". Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 1 of Chapter 84 of Volume 33, Laws of Delaware, be amended by striking out all of said Section and substituting in lieu thereof a new section to be styled Section 1 as follows:
Section 1. At the general election in the year A. D. One Thousand Nine Hundred and Thirty Four, and at the Treasurer, Kent County general election to be held in every fourth year thereafter, there shall be voted for and elected by the qualified voters of Kent County a suitable person, being a resident of Kent County, to fill the office of Receiver of Taxes and County Term Treasurer. The person so elected shall hold office for the term of four years, commencing on the first Tuesday in June next succeeding his election, or until his successor shall be duly qualified. The present Receiver of Taxes and County Treasurer shall hold and enjoy said office until the first Tuesday in June, A. D. 1935, or until his successor shall be duly qualified. No person shall be twice elected Receiver of Taxes and County Treasurer in any term of eight years".
Section 2. That Section 6 of Chapter 84 of Volume 33, Laws of Delaware, be amended by striking out the first paragraph of said Section and substituting in lieu thereof a new paragraph, as follows:
"In pursuance of public notices, the said Receiver of Taxes and County Treasurer shall attend in person, or by deputy, not less than once in every month during the months of July, August, September, October, November and December of each year, at some convenient and public place in each representative district in Kent County, there to receive the Where Taxes of any taxable in said representative district, or of any taxables in any adjoining representative district, and at such times and places he, or his deputy, shall sit at least six hours on every day so appointed".
Section 3. That Section 10 of Chapter 84, Volume 33, Laws of Delaware, be amended by striking out the first two paragraphs of said Section and by inserting in lieu thereof two new paragraphs as follows:
"The annual salary of the Receiver of Taxes and County Treasurer shall be Two Thousand Dollars, which shall be paid to him by warrants of the Levy Court of Kent County in equal monthly installments.
"He may select and employ one deputy at an annual salary of Twelve Hundred Dollars, which salary shall be likewise paid to said deputy by warrants of the Levy Court in equal monthly installments. He may employ such other clerical assistance as, in the judgment of the Levy Court of Kent County, may from time to time be necessary, said Levy Court to fix their compensation".
Section 4. That Section 12 of Chapter 84, Volume 33, Laws of Delaware, be amended by striking out all of said Section and substituting in lieu thereof a new section to be styled Section 12, as follows:
"Section 12. All taxes assessed and levied shall be due and payable on the first day of July in each year and no demand therefor shall be necessary".
Section 5. That Section 15 of Chapter 84 of Volume 33, Laws of Delaware, be amended by striking out all of said Section and substituting in lieu thereof a new section to be styled Section 15, as follows:
"Section 15. Every sale of lands and tenements shall be returned by the Receiver of Taxes and County Treasurer, Court in office at the time of said sale, to the Superior Court in and for Kent County at the next term thereof, and the Court shall inquire into the circumstances and either approve said sale or set it aside. If it be approved, the Receiver of Taxes sale approved and County Treasurer making said sale shall make a deed to the purchaser which shall convey the title of the taxable, or of his alienee, as the case may be; if it be set aside, the Court may order another sale, and so on until the tax due be collected. The certificate filed, together with .the return and deed, shall be presumptive evidence of the regularity of the proceedings".
Section 6. That Section 30 of Chapter 84 of Volume 33, Laws of Delaware, be amended by adding a new paragraph at the end of said section as follows :
"For the purpose of the collection of the taxes due Kent County for the years 1929 and 1930, the Receiver of Taxes office then and County Treasurer in office during said years is hereby Powers given all the powers and authority as in this Act are conferred on the Receiver of Taxes and County Treasurer now in office".
Approved March 12, 1931.