§ 14.01.002. Certification of outstanding taxes and charges on real property; limitation of liability.

A.

Authority to provide certificates. The Office of Finance is hereby authorized to provide in summary form, as a service to attorneys and other interested persons, a certificate showing all outstanding taxes and other charges on real property that are collected by the County.

B.

Requirement of request and payment of fee. The certification described in Subsection A shall, upon payment of the fee set forth in Subsection C, be provided to any person who submits a request for such certificate on such forms as the Office of Finance shall adopt.

C.

Fee established. There is hereby established a fee of twenty-five dollars ($25.00) for services rendered by the County in furnishing the certification authorized by this Section.

D.

Establishment of reserve fund. The Office of Finance is hereby directed to maintain a reserve fund in the sum of twenty-five thousand dollars ($25,000.00), the purpose of which is to compensate any taxing authority for taxes that were not paid as a result of errors made in furnishing the certification. No payment shall be made until adequate monies have been accumulated in the fund.

E.

Priority of application of fees. All fees received shall first be applied to fund the reserve fund established in Subsection D. When the fund is fully funded, all additional fees shall be placed in the general revenue fund of the County; provided that such amounts as may be necessary shall be paid from fees received into the reserve fund so that its balance on the first day of every fiscal year shall be twenty-five thousand dollars ($25,000.00).

F.

Limitation of liability. New Castle County shall not be liable for any errors in or misinterpretation of its tax or receivable records unless contained in a certification obtained pursuant to this Section, nor shall the County be liable for any oral statements concerning the contents of those records that may be made to any person by any County employee.

(Ord. No. 98-050, § 1(14-2), 5-26-1998; Ord. No. 10-113, § 1(Exh. A), 1-18-2011)