[Adopted 2-1-1977 by Ord. No. 77-2]
[Amended 8-3-2010 by Ord. No. 2010-3]
All real estate taxes and personal property
taxes levied and assessed or imposed by the County of Delaware shall
be collected and receipted for by the elected or duly appointed Treasurer
of the County of Delaware.
The collection of said real estate and personal
property taxes by the County Treasurer shall commence on the first
day of January 1978, and said collection of taxes by the County Treasurer
shall continue thereafter until determined otherwise by County Council.
[Amended 8-3-2010 by Ord. No. 2010-3]
It is the intent of this article that all real
estate and personal property taxes levied and assessed or imposed
by the County of Delaware for the taxable year 1978, and every year
thereafter, shall be collected by the County Treasurer and not by
any of the Tax Collectors elected or appointed in the local municipalities
located in the County of Delaware.
For the faithful performance of his duties as
collector of said taxes, the Treasurer of the County of Delaware shall
give and acknowledge a yearly bond to the County in an amount as determined
by County Council.
[Adopted 4-22-1986 by Ord. No. 86-2; amended 7-2-1991 by Ord. No.
91-2; 7-20-2010 by Ord. No. 2010-2; amended in its entirety 12-6-2023 by Ord. No. 2023-9]
This article became effective May 3, 1986, and the provisions
of this article, as amended, shall remain in force until further amended
by Delaware County Council.