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Del. Code tit. 9, § 1375

Collection of taxes

9 Del

The Office 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 May 26, 1965, in the Receiver of Taxes and County Treasurer. To this end, the Office shall be entitled to the use of and shall be responsible for the application of all processes of law available prior to May 26, 1965, to the Receiver of Taxes and County Treasurer.

Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.