The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds and coupons shall be witnessed by the President of the county government and the County Auditor, and said witnesses shall execute a certificate of destruction of said bonds and coupons, which shall be retained by the Director of Finance of New Castle County.
9 Del. C. § 8435