Upon the personal application of any taxable whose tax has been paid, a duplicate receipt shall be given for the applicant's taxes upon its being shown that the receipt for such taxes has been lost, mislaid or destroyed, or in the possession of some person unknown to the applicant, or if known, who refuses to deliver the same; such receipt and its corresponding stub shall be plainly stamped with the word “duplicate.” This section shall not apply with respect to New Castle County.
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.