DE HB294

Creates a Department of Finance under the Kent County Administrator to consolidate budgeting, accounting, purchasing, treasury, and financial affairs management.

Transfers all functions of the Kent County Comptroller to the Department of Finance, headed by a Director of Finance appointed by Levy Court.

Transfers all functions of the Kent County Receiver of Taxes and County Treasurer to the Department of Finance, including tax collection, enforcement, and maintenance of delinquency records.

Eliminates the separate offices of Kent County Comptroller and Receiver of Taxes and County Treasurer, effective upon expiration of current officeholders' terms or upon death, retirement, or removal.

Current Comptroller and Receiver of Taxes and County Treasurer continue performing their duties under Department of Finance direction until their terms end.