reglab/housing_qa huggingface dataset:
9 DE Code § 8340. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.

§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll. On the date of certification of a supplemental tax roll to the respective county government:  (1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll; by 50% where the property is listed on the third supplemental assessment roll; and by 75% where the property is listed on the fourth supplemental assessment roll; and (2) The amount of such tax shall be and remain a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are paid in full. Such tax rates shall include, without limitation, the tax rate imposed by any school boards for districts in which the property is located. 9 Del. C. 1953, §  8334;  56 Del. Laws, c. 457, §  1;
9 DE Code § 8341. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8341. Retroactive taxation prohibited.

§ 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively. 9 Del. C. 1953, §  8335;  56 Del. Laws, c. 457, §  1;
9 DE Code § 8342. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8342. Notice required under supplemental assessment procedure.

§ 8342. Notice required under supplemental assessment procedure. (a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the address of such owner does not appear on the assessment roll, then to the person occupying the property, or if there is no apparent occupant such notice shall be posted on the land. Such notice shall be given no later than the date on which the supplemental assessment roll on which the property appears is certified to the respective county government. (b) Each board of assessment or Department of Finance or Department of Land Use shall publish notices of the places where the supplemental assessment roll may be inspected together with a notice of the time and place of the sittings to hear appeals. The notices published by the Department of Land Use of New Castle County shall also state the time and place for filing written notices of appeal with the Board or Department. Such notice shall appear at least once a week for 2 weeks in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in at least 2 newspapers, 1 of which is the newspaper with the highest general circulation published in New Castle County. Such publication shall begin no later than the date on which the supplemental assessment roll was certified. 9 Del. C. 1953, §  8336;  56 Del. Laws, c. 457;  67 Del. Laws, c. 209, §  2;  71 Del. Laws, c. 401, §§  96, 97;
9 DE Code § 8343. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8343. Appeal of supplemental assessment; penalties and interest.

§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. The appeal shall be scheduled and heard by the board during its next regular appeal period as provided in this title. Pending determination of such appeal, the owner may: (1) pay the tax imposed by the supplemental assessment, and if on appeal the assessment is reduced, the owner shall be entitled to a refund of the taxes which the owner has overpaid plus interest thereon at the rate of 1% per month; or (2) not pay the tax imposed by the supplemental assessment, in which case penalties shall accrue at the rate of 1% per month on the amount of taxes computed in accordance with the determination of the appeal, and no action to collect the tax shall be taken until the appeal is determined. Such interest and penalties shall begin to accrue upon the expiration of 3 months from the date on which the unpaid tax became due and payable. Interest attributable to the overpayment of school taxes shall be paid by the school board of the districts entitled to receive such taxes. 9 Del. C. 1953, §  8337;  56 Del. Laws, c. 457, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  97;
9 DE Code § 8344. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8344. Requirement of written reports.

§ 8344. Requirement of written reports. Section 8319 of this title may be utilized by the respective boards of assessment and the departments of finance in connection with the annual and supplemental assessment procedures. 9 Del. C. 1953, §  8338;  56 Del. Laws, c. 457, §  1;
9 DE Code § 8351. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8351. Determining taxation value; frequency of reassessments; assessment rate.

§ 8351. Determining taxation value; frequency of reassessments; assessment rate. Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the board of assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every 5 years. Mobile homes shall be assessed at the same tax rate as real property is assessed in the county and in the school district in which the mobile home is located. 14 Del. C. 1953, §  1930;  51 Del. Laws, c. 194, §  2;  53 Del. Laws, c. 340;  55 Del. Laws, c. 275, §  2;  60 Del. Laws, c. 584, §  1;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8352. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8352. Placement permit.

§ 8352. Placement permit. Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him or her within 60 days after the mobile home is acquired or moved into this State, whichever is sooner. 14 Del. C. 1953, §  1931;  51 Del. Laws, c. 194, §  1;  55 Del. Laws, c. 275, §  2;  56 Del. Laws, c. 226, §  1;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8353. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8353. Park operators to give copy of law and application to owners.

§ 8353. Park operators to give copy of law and application to owners. Each mobile home park operator shall be furnished with copies of this subchapter and placement permit application forms and shall then be obliged to give a copy of this subchapter and a placement permit application to every mobile home owner who moves a mobile home into the operator's park, before the fifteenth day of the next succeeding month after placement. 14 Del. C. 1953, §  1932;  51 Del. Laws, c. 194, §  2;  55 Del. Laws, c. 275, §  2;  56 Del. Laws, c. 226, §  2;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8354. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8354. Park operators to maintain lease records; annual report.

§ 8354. Park operators to maintain lease records; annual report. Mobile home park operators who lease land to 2 or more persons for parking mobile homes shall maintain a lease record which shall be open for inspection at all times by the county tax assessors. Before April 2 of each year, each such mobile home park operator shall report to the board of assessment in the county in which the operator's park is located the names and addresses of all persons having mobile homes on the operator's land. 14 Del. C. 1963, §  1933;  51 Del. Laws, c. 194, §  2;  52 Del. Laws, c. 218;  53 Del. Laws, c. 340;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8355. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8355. Assessments to be made in name of titleholder.

§ 8355. Assessments to be made in name of titleholder. Mobile homes shall be assessed in the name of the person designated in the title of the mobile home, whether the title is issued by this State or by some other state. 14 Del. C. 1953, §  1934;  51 Del. Laws, c. 194, §  2;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8356. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8356. Penalty for tax evasion by titleholder of mobile homes.

§ 8356. Penalty for tax evasion by titleholder of mobile homes. Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax shall be fined not more than $50 or shall be imprisoned for not more than 10 days. 14 Del. C. 1953, §  1935;  51 Del. Laws, c. 194, §  2;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8357. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8357. Penalty for park operators failing to submit report.

§ 8357. Penalty for park operators failing to submit report. A mobile home park operator who, after written notice from the board of assessment, does not before April 2 in any year file the report required by § 8354 of this title shall be fined not more than $250. 14 Del. C. 1953, §  1936;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;  71 Del. Laws, c. 401, §  98;
9 DE Code § 8358. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8358. Application of subchapter.

§ 8358. Application of subchapter. The tax imposed by this subchapter shall not apply:  (1) To unoccupied mobile homes located on a dealer's display lot; and (2) To mobile homes bearing a current license tag of this State.14 Del. C. 1953, §  1937;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8359. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8359. Repeal of inconsistent laws.

§ 8359. Repeal of inconsistent laws. All statutes of this State, or parts thereof, in conflict with this subchapter are repealed to the extent of such inconsistency. 14 Del. C. 1953, §  1938;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8360. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8360. Mobile home dealers to furnish monthly reports.

§ 8360. Mobile home dealers to furnish monthly reports. Each mobile home dealer shall furnish to the Department of Land Use of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County a monthly report, by the fifteenth day of each month, indicating the following:  (1) Name and address of each purchaser from him or her of a mobile home during the previous month's period; (2) Brand name, size, year and model of each such mobile home purchased; (3) Gross selling price of each such mobile home purchased.14 Del. C. 1953, §  1939;  56 Del. Laws, c. 226, §  3;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  99;
9 DE Code § 8361. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8361. Penalty for mobile home dealer failing to submit monthly report.

§ 8361. Penalty for mobile home dealer failing to submit monthly report. A mobile home dealer who fails to file the monthly report required by § 8360 of this title shall be fined not more than $250. 14 Del. C. 1953, §  1940;  56 Del. Laws, c. 226, §  3;  64 Del. Laws, c. 71, §  1;  71 Del. Laws, c. 401, §  100;
9 DE Code § 8362. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8362. Penalty for mobile home owner failing to apply for a placement permit.

§ 8362. Penalty for mobile home owner failing to apply for a placement permit. A mobile home owner who fails to apply for a placement permit required by § 8352 of this title shall be fined not more than $200. 14 Del. C. 1953, §  1941;  56 Del. Laws, c. 226, §  3;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8363. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8363. Mobile homes owned by residents over 65 years of age.

§ 8363. Mobile homes owned by residents over 65 years of age. A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation not exceeding as established by County Council, in which said person resides and which said person owns, except that: (1) No such exemption shall be in addition to any other exemption to which said person may be entitled, and (2) no such exemption shall be permitted where said person's spouse lives in said mobile home and has an income in excess of $3,000 per year. This waiver may be applied for on forms prescribed by the Department of Land Use of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County and provided for the use of the claimants hereunder by the governing body of the taxing district in which such claim is to be filed. Upon verification of the taxpayer's claim, the above-mentioned assessment offices shall issue an annual numbered waiver in triplicate. One copy shall be given to the owner of the mobile home, 1 copy shall be mailed to the operator of a mobile home park in which the trailer is domiciled and the third copy shall be retained and filed by the above-mentioned assessment offices. The operator of the mobile home park, upon making the monthly report and tax payments, shall note the name and waiver number of those residents who qualify for this tax exemption. 14 Del. C. 1953, §  1942;  56 Del. Laws, c. 226, §  3;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  101;
9 DE Code § 8364. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter II. Tax on Mobile Homes|§ 8364. Appeals and corrections upon completion of annual assessment.

§ 8364. Appeals and corrections upon completion of annual assessment. Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by §§ 8311 and 8312 of this title. 14 Del. C. 1953, §  1943;  56 Del. Laws, c. 226, §  3;  64 Del. Laws, c. 71, §  1;
9 DE Code § 8405. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter I. General Provisions|§ 8405. Compensation.

§ 8405. Compensation. In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by ordinance of the Kent County Levy Court. 19 Del. Laws, c. 26, §  20;  19 Del. Laws, c. 562, §  4;  20 Del. Laws, App. p. 2,, §  1;  20 Del. Laws, App. p. 13,, §  36;  21 Del. Laws, c. 31, §  4;  Code 1915, §  1179;  28 Del. Laws, c. 82, §  15;  33 Del. Laws, c. 84, §  10;  37 Del. Laws, c. 105, §  3;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1372, 1407, 1440;  45 Del. Laws, c. 127, §§  1, 2;  46 Del. Laws, c. 298, §  1;  9 Del. C. 1953, §  8405;  50 Del. Laws, c. 148, §  1;  50 Del. Laws, c. 541, §  1;  50 Del. Laws, c. 581, §  1;  52 Del. Laws, c. 174, §  5;  53 Del. Laws, c. 222, §  1;  54 Del. Laws, c. 23, §  6;  54 Del. Laws, c. 215, §  1;  55 Del. Laws, c. 85, §  23G;  57 Del. Laws, c. 692, §  3;  57 Del. Laws, c. 762, §  22F;  61 Del. Laws, c. 506, §  2;  65 Del. Laws, c. 163, §  4;  67 Del. Laws, c. 255, §  2;
9 DE Code § 8408. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter I. General Provisions|§ 8408. Duty to turn over records and moneys to successor.

§ 8408. Duty to turn over records and moneys to successor. (a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes and county treasurer, he or she shall turn over the same to his or her successor, or to the county government, together with all public moneys in his or her hands. (b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. Code 1852, §  242;  Code 1915, §  1235;  28 Del. Laws, c. 82, §  35;  33 Del. Laws, c. 84, §  30;  Code 1935, §§  1427, 1460, 1468;  9 Del. C. 1953, §  8408;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8421. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8421. Responsibility for collection of all taxes.

§ 8421. Responsibility for collection of all taxes. (a) The receiver of taxes and county treasurer or director of finance shall, upon the delivery to him or her of the tax duplicates and warrant as provided by law, be responsible for the whole amount of the taxes he or she shall be required to collect, or that shall be committed to him or her for collection, subject only to allowances made by the county government. (b) The procedure for collection of taxes shall be as provided in this title. Code 1915, §  1150;  28 Del. Laws, c. 82, §  7;  33 Del. Laws, c. 84, §  3;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1346, 1400, 1433;  9 Del. C. 1953, §  8421;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8422. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8422. Collection of school taxes.

§ 8422. Collection of school taxes. The receiver of taxes and county treasurer or director of finance for each county shall collect all school taxes assessed and levied therein except as otherwise provided by law. Code 1935, §  1146;  28 Del. Laws, c. 82, §  5;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1342, 1431;  9 Del. C. 1953, §  8422;  50 Del. Laws, c. 79, §  1;  53 Del. Laws, c. 49;  60 Del. Laws, c. 468, §  11;
9 DE Code § 8423. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8423. Collection of capitation tax.

§ 8423. Collection of capitation tax. The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes. 21 Del. Laws, c. 23, §  3;  Code 1915, §  1243;  Code 1935, §  1474;  9 Del. C. 1953, §  8423;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8424. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8424. Duty to collect taxes within 1 year from date of warrant.

§ 8424. Duty to collect taxes within 1 year from date of warrant. (a) Except as otherwise provided, the receiver of taxes and county treasurer or director of finance shall collect and pay to the county all taxes on the duplicates delivered to him or her within 1 year next after the date of the warrant attached to the tax duplicates. He or she shall each week carry the funds collected by him or her to the credit of the county, or to the credit of such county fund as the county government shall direct. (b) If the receiver of taxes and county treasurer or director of finance fails, in any year, to make full and complete settlement with the county for the taxes which it is his or her duty to collect, excepting such allowance as may be made to him or her, his or her salary as such officer shall be withheld and he or she shall not be entitled to accept or receive any salary or other compensation until such full and final settlement be made. 28 Del. Laws, c. 82, §  12;  33 Del. Laws, c. 84, §  8;  38 Del. Laws, c. 78, §  1;  Code 1935, §§  1405, 1438;  9 Del. C. 1953, §  8424;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8425. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8425. Certificate before final settlement.

§ 8425. Certificate before final settlement. (a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes made out and returned by him or her is true in all its statements to the best of his or her knowledge and belief, and that no tax has been collected from any person so returned by him or her. (b) The oath may be administered by the clerk of the county government or by any member thereof. Any receiver of taxes and county treasurer or director of finance, who swears falsely as to any matter to which he or she may be required to make oath by this section, shall be punished as the law directs for false swearing. Code 1915, §  1071C;  28 Del. Laws, c. 76, §  16;  31 Del. Laws, c. 13, §  24;  Code 1935, §  1242;  9 Del. C. 1953, §  8425;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8426. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8426. Annual settlement.

§ 8426. Annual settlement. (a) Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors in the assessment lists or otherwise, and not through their default, neglect or delay, which settlement shall be final and conclusive. No other allowance in any form or guise shall be made to the receiver of taxes and county treasurer or director of finance by the county governments. (b) Such settlements in Kent County shall be made during the month of June. Code 1915, §§  1071C, 1182;  28 Del. Laws, c. 76, §  16;  28 Del. Laws, c. 82, §  13;  31 Del. Laws, c. 13, §  24;  33 Del. Laws, c. 84, §  9;  38 Del. Laws, c. 78, §  9;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1240, 1375, 1406, 1439;  9 Del. C. 1953, §  8426;  55 Del. Laws, c. 85, §  23H;  57 Del. Laws, c. 762, §  22H;