Section 1371 - Office of Finance; functionsThe Office of Finance, managed by the Chief Financial Officer, who shall be qualified for the position by education, training and experience, may perform the following functions:
(1) Prepare tax rolls and bills, including those required by any municipality, school district, or special district lying within or partially within the County if so authorized by law or such districts;(2) Collect all taxes, license and permit fees, and other moneys that may be due to or receivable by the County, or any of its offices, departments or boards, provided that the Chief Financial Officer may, by rule, authorize the receipt of moneys directly by offices, departments, or boards, or may assign employees of departments to make such collections;(3) Collect, when directed or authorized by law, all taxes, license and permit fees, and other moneys that may be receivable by the State, or by any public office, department or board not subject to the provisions of this title;(4) Institute proceedings for the sale of taxable property upon which taxes are not paid within the period prescribed by law;(5) Issue appropriate bills, assist in the issuance and servicing of indebtedness in connection with assessable improvements, and be responsible for the collection, custody, and payment of all moneys in connection therewith;(6) Issue receipts for moneys collected by the Office;(7) Maintain the treasury of the County, and deposit the moneys belonging thereto or in the custody thereof in any depository bank, to the credit of the County;(8) Designate, with the approval of the Clerk of the County Council, the bank or banks to be used as County depositories and require them to fulfill all conditions prescribed by law or ordinance;(9) Invest funds deemed by the Chief Financial Officer available for temporary investment in such obligations or in such manner as the County Executive may authorize;(10) Assist in the issuance of all general and special bonds or other evidence of indebtedness of the County and service such debt in accordance with law and terms of indentures relating thereto;(11) Make disbursements and payments of claims that it finds to be in correct amount, and justly due, and in accordance with prior authorizations adopted under the terms of the title or other state law;(12) Prepare payrolls and supervise the preparation of related documents;(13) Prepare and issue all checks;(14) Keep accurate and complete accounts of all receipts and disbursements;(15) Provide information pertaining to the financial affairs of the County;(16) Perform such other functions as may be required of the Chief Financial Officer by this title, or other state law, or which may be assigned in writing by the County Executive.9 Del. C. 1953, § 1301; 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59.;