Del. Code tit. 9 § 5103

Current through 2024 Legislative Session Act Chapter 269

Section 5103 - [See Note] Light tax; administration of fund; surplus

The Receiver of Taxes of Kent County shall receive all light taxes collected, shall keep them in a separate account, and shall pay them out only upon orders signed by the President of the county government and approved by the Comptroller of the County. They shall receive no additional compensation for the performance of any duty required of them or any of them under this section. If, after payment of all contracts entered into pursuant to this chapter, there remains a surplus in the light account, the surplus shall be applied to reduce the light tax rate for the succeeding taxable year.

9 Del. C. § 5103

9 Del. C. 1953, § 5103; 57 Del. Laws, c. 458.;

This section is set out twice. See also Del. C. §5103, as amended by Laws 2015, ch. 209,s 5, eff. when this amendment becomes effective.