Delaware Code
Title 9 - Counties
Chapter 86. COLLECTION OF TAXES

§ 8601. Due date for real estate and capitation taxes. - All taxes assessed and levied shall be due and payable...

§ 8602. Notice to taxables of taxes due; effect of failure to receive notice. - (a) For purposes of this chapter and Chapter 87 of...

§ 8603. Quarterly payments. - The receiver of taxes and county treasurer or director of...

§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll. - (a) (1) The tax collecting authority of New Castle County...

§ 8605. Collection at offices of tax collecting authority; hours. - Each tax collecting authority shall be present, either in person...

§ 8606. Notice of time and place for collection in hundreds and districts. - Each receiver of taxes and county treasurer shall give notice...

§ 8607. Bills and receipts; New Castle County. - (a) Each year the Office of Finance for New Castle...

§ 8608. Receipts and receipt books; Kent County. - The Receiver of Taxes and County Treasurer in Kent County...

§ 8609. Duplicate receipts. - Upon the personal application of any taxable whose tax has...

§ 8610. Written demand for delinquent taxes in New Castle County. - The Office of Finance for New Castle County shall on...

§ 8611. Publication of delinquent taxes; Kent County. - The Receiver of Taxes and County Treasurer in Kent County...

§ 8612. Liability between landlord and tenant. - The person holding the ground at the time of the...

§ 8613. Liability of tenant for life. - In the case of life estates, the interest of the...

§ 8614. Officials conducting sale of property to notify receiver; pay tax. - Every sheriff, constable, trustee in bankruptcy, or trustee or receiver...

§ 8615. Penalties for fraudulent tax receipts. - If any receiver of taxes and county treasurer or director...

§ 8616. Removal from county to escape tax; penalty. - If any taxable of any county removes from the county...

§ 8617. County warrants not acceptable for payment. - No Receiver of Taxes and County Treasurer in Kent County...

§ 8618. Refund of county taxes paid in error. - County taxes paid through error or by mistake may be...