(a) For purposes of this chapter and Chapter 87 of this title, the term “tax collecting authority” shall refer, in New Castle County, to the Chief Financial Officer; in Kent County, to the Receiver of Taxes and County Treasurer; and in Sussex County, to the Director of Finance.
(b) The tax collecting authority of each county shall mail to all taxables in the county a statement of their taxes collectible by that county not more than 30 days after the taxes are due and payable.
(c) The failure of the rightful owner of any property to receive a statement of taxes by mail from the tax collecting authority shall not relieve the taxable from the obligation of timely payment of any and all taxes due.
Structure Delaware Code
Chapter 86. COLLECTION OF TAXES
§ 8601. Due date for real estate and capitation taxes.
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.
§ 8605. Collection at offices of tax collecting authority; hours.
§ 8606. Notice of time and place for collection in hundreds and districts.
§ 8607. Bills and receipts; New Castle County.
§ 8608. Receipts and receipt books; Kent County.
§ 8610. Written demand for delinquent taxes in New Castle County.
§ 8611. Publication of delinquent taxes; Kent County.
§ 8612. Liability between landlord and tenant.
§ 8613. Liability of tenant for life.
§ 8614. Officials conducting sale of property to notify receiver; pay tax.
§ 8615. Penalties for fraudulent tax receipts.
§ 8616. Removal from county to escape tax; penalty.