(a) Each year the Office of Finance for New Castle County shall prepare tax bills showing the amount of tax due. Such bill shall show the amount of tax levied on each parcel of real estate or that the taxes cover several parcels and shall describe each parcel according to the description thereof appearing upon the assessment list. (b) The Office of Finance for New Castle County may at any time after the duplicates of the assessment lists are delivered to it, prepare the necessary receipts for any or all taxables appearing on the duplicate, omitting the signing and sealing of the receipts so that upon payment of any tax by any taxable, a proper receipt therefor may be furnished without unnecessary delay, which receipt when delivered upon the payment of taxes shall show the amount of the assessment, distinguishing real, and capitation assessments, and the rate of taxes payable to the County and the discount or additional percentage as the case may be, on the payments. Each receipt shall have a corresponding stub and the Office of Finance shall make the same entries on the stub attached to each receipt as are contained in each receipt.
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