9 DE Code § 8433. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8433. Duties and liability of retiring officers with respect to uncollected taxes.

§ 8433. Duties and liability of retiring officers with respect to uncollected taxes. (a) The receiver of taxes and county treasurer or director of finance, upon the expiration of his or her term of office, shall retain, have and possess, all and the same rights, powers and remedies, and be subject to all and the same duties, obligations, responsibilities and penalties, with respect to the collection of all taxes remaining outstanding and uncollected on his or her tax duplicates and warrants for any years during his or her term of office, as is provided by law with respect to an incumbent receiver of taxes and county treasurer or director of finance. In any legal proceeding for the collection of any of the outstanding and uncollected taxes, or in any proceeding against the receiver of taxes or director of finance or his or her surety, it shall be no objection to any such proceeding that the term of office of the receiver of taxes or director of finance has previously expired. (b) The retiring receiver of taxes and county treasurer or director of finance shall occupy jointly with the incoming receiver of taxes and county treasurer or director of finance the tax office at the county courthouse until such time as the retiring receiver of taxes or director of finance has duly collected all of the taxes remaining outstanding and uncollected on his or her tax duplicates and warrants, and until such time and in such manner as the county government directs. (c) The clerks authorized by law for the receiver of taxes and county treasurer or director of finance shall also serve as clerks for the retiring receiver of taxes, if the latter shall so request, without additional compensation and for such time as the county government directs. The retiring receiver of taxes or director of finance shall be responsible under his or her bond for any and all neglects and defaults of any of the said clerks and may require any such clerk to enter into a bond with surety for the faithful performance of his or her duties in the manner that clerks are required to give bond to the receiver of taxes and county treasurer or director of finance. (d) The county government may settle any dispute that arises between the receiver of taxes and county treasurer or director of finance and the retiring receiver of taxes or director of finance, or between either or both of the officers and any or all of the clerks, and to withhold the salary or compensation of any of the officers or clerks until such time as any such dispute has been fully settled. (e) Nothing in this section shall be construed to relieve the retiring receiver of taxes or director of finance or his or her surety from any responsibility whatever under the bond provided for by law for such officer, but the bond shall remain in full force and effect after the expiration of his or her term of office, and until he or she has fully accounted for all taxes remaining outstanding and uncollected on his or her tax duplicates and warrants, and until released by the county government after such full accounting as provided by law. 20 Del. Laws, c. 288, §  6;  27 Del. Laws, c. 57;  Code 1915, §  1151;  37 Del. Laws, c. 105, §  6;  Code 1935, §§  1347, 1428;  9 Del. C. 1953, §  8435;  70 Del. Laws, c. 186, §  1;