reglab/housing_qa huggingface dataset:
9 DE Code § 8002. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 80. County Tax Levy|§ 8002. Tax rate.

§ 8002. Tax rate. (a) After the budget has been adopted, the respective county governing bodies shall fix their county tax rates based upon the most recent assessment made by them. The county tax rate shall be stated in terms of a certain rate on every $100 of assessed evaluation. Subject to the limitations of subsection (b) of this section, the county tax rate shall be such as will produce sufficient tax revenues to meet the budget requirement of the county for all purposes other than those that are not to be paid for out of the general county tax revenues. The county tax rate shall not include special assessments, tax specially levied to pay principal of and interest on bonds, or taxes levied for the benefit of local districts established in accordance with statutes authorizing such special taxation. (b) The tax rate for Kent County shall not exceed the sum of $0.50 on each $100 of assessed evaluation. (c) When any total reassessment of taxable properties within a county of this State shall have become effective, the county property tax rate levied for the immediately ensuing fiscal year shall not be such as to yield county property tax revenues greater than 15 percent in excess of the total of the county property taxes imposed for the fiscal year immediately preceding the fiscal year in which such reassessment shall have become effective. Any initial assessment made on new construction shall not be taken into account in determining such limitation. (d) When any total reassessment of taxable properties within a county of this State shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the “rolled-back rate.” (e) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (d) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the county shall advertise, in a newspaper of general circulation in the county, said percentage increase in the tax rate. Code 1852, §  83;  Code 1915, §§  1071, 1071A;  28 Del. Laws, c. 76, §  14;  31 Del. Laws, c. 13, §  22;  40 Del. Laws, c. 134, §  1;  Code 1935, §§  1155, 1236;  47 Del. Laws, c. 89, §  1;  47 Del. Laws, c. 223, §  1;  48 Del. Laws, c. 124, §  1;  9 Del. C. 1953, §  8002;  49 Del. Laws, c. 81;  55 Del. Laws, c. 57;  55 Del. Laws, c. 85, §§  20B, 20D, 20F;  55 Del. Laws, c. 124;  57 Del. Laws, c. 762, §  13A;  58 Del. Laws, c. 427;  64 Del. Laws, c. 363, §  2;
9 DE Code § 8003. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 80. County Tax Levy|§ 8003. Time and method of levying county tax.

§ 8003. Time and method of levying county tax. (a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to such tax rate applied to the most recent assessment list in the county. (b) The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1. Code 1852, §  83;  Code 1915, §§  1071-1071B;  28 Del. Laws, c. 76, §§  14, 15;  31 Del. Laws, c. 13, §§  22, 23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1155, 1236, 1239, 1246;  47 Del. Laws, c. 89, §  1;  48 Del. Laws, c. 124, §  1;  9 Del. C. 1953, §  8003;  55 Del. Laws, c. 85, §§  20B-20D;  57 Del. Laws, c. 762, §  13E;  66 Del. Laws, c. 69, §  3;
9 DE Code § 8004. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 80. County Tax Levy|§ 8004. Duplicate assessment lists in Kent County.

§ 8004. Duplicate assessment lists in Kent County. Promptly after levying the county tax, the governing body of Kent County shall deliver to the Receiver of Taxes and County Treasurer, for his or her use in collecting the taxes, the duplicate assessment list as prepared and furnished to the county government by the Board of Assessment. Code 1915, §  1071B;  28 Del. Laws, c. 76, §  15;  31 Del. Laws, c. 13, §  23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1239, 1343, 1346;  46 Del. Laws, c. 134, §  1;  9 Del. C. 1953, §  8004;  55 Del. Laws, c. 85, §  20E;  57 Del. Laws, c. 762, §§  13F, 13G;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8005. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 80. County Tax Levy|§ 8005. Tax collection warrants; form.

§ 8005. Tax collection warrants; form. (a) At the time of delivery of the duplicate assessment lists to the respective receivers of taxes and county treasurers, there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section. (b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the county governing body and sealed with the seal of and attested by the clerk of the peace. (c) The warrants shall be substantially in the following form:  ________________ State of Delaware ________________________________________________ss. ________________________________County To the Receiver of Taxes and County Treasurer of ________________________________ County, greeting:  We command you that you collect from the persons named in the duplicate assessment list annexed hereto, for their taxes payable to ________________________________ County for the year beginning July first next, ________ percent as a rate upon every one hundred dollars on the amount of their respective assessments; and if any person named in the annexed duplicate assessment list shall not pay his or her tax after you have demanded payment, we command you in such case that you collect the tax, or the part thereof remaining unpaid, with lawful costs, in the manner prescribed by law. And we further command you that you pay the amount which, according to this warrant and the annexed duplicate assessment list you are required to collect, in the manner and within the times appointed by law in this behalf. Hereof fail not at your peril. Given at ________________ by the order of ________________ County, under the hands of us, members of said county governing body, the ________________ day of ________________, A.D., ________ Seal of Office of the ________________ ________________ Clerk of the Peace________________ ________________ ________________ Commissioners ________________ Attest: ________________ ________________ Clerk of the Peace Code 1852, §§  84, 85;  Code 1915, §§  1071B, 1251;  28 Del. Laws, c. 76, §  15;  31 Del. Laws, c. 13, §  23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1239, 1343, 1346, 1470;  46 Del. Laws, c. 134, §  1;  46 Del. Laws, c. 138, §  1;  9 Del. C. 1953, §  8005;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8601. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8601. Due date for real estate and capitation taxes.

§ 8601. Due date for real estate and capitation taxes. All taxes assessed and levied shall be due and payable each year:  (1) In New Castle County, on July 1; (2) In Kent County, on June 1; (3) In Sussex County, on July 1.38 Del. Laws, c. 78, §  1;  Code 1935, §§  1409, 1442;  9 Del. C. 1953, §  8601;  78 Del. Laws, c. 11, §  1;
9 DE Code § 8602. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.

§ 8602. Notice to taxables of taxes due; effect of failure to receive notice. (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. 42 Del. Laws, c. 112, §  1;  9 Del. C. 1953, §  8602;  55 Del. Laws, c. 85, §  24A;  71 Del. Laws, c. 401, §  102;
9 DE Code § 8603. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8603. Quarterly payments.

§ 8603. Quarterly payments. The receiver of taxes and county treasurer or director of finance of any county may accept payment of all taxes due and payable on real estate on a quarterly basis. This section shall not apply with respect to New Castle County. 38 Del. Laws, c. 77, §  1;  Code 1935, §  1475;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8603;  55 Del. Laws, c. 85, §  24A;  71 Del. Laws, c. 401, §  103;
9 DE Code § 8604. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll.

§ 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 shall, after September 1 in the year in which annual taxes become due and payable, add thereto a penalty of 6 percent of the current charge and 1 percent of the unpaid principal balance as of the first day of every month thereafter until the same shall be paid. Penalty shall accrue at the same rate on any supplemental tax bill issued pursuant to § 8340 of this title, beginning on the first day of the third month from the date upon which the tax liability became due and payable. (2) In Kent County and in Sussex County the tax collecting authority shall, after September 30 in the year in which the tax duplicate shall be delivered to the authority, add to taxes to be paid thereafter a penalty of 1.5 percent per month until the same shall be paid. (b) The tax collecting authority of each county is authorized to remove from the tax roll the amount of any taxes assessed against real estate that do not constitute a lien against such real estate pursuant to § 8705 of this title. (c) The tax collecting authority of each county, upon being authorized by ordinance adopted by County Council or Levy Court, may allow an abatement of or discount upon any tax or penalty for late payment, exclusive of school taxes, required to be collected by them. 20 Del. Laws, App. p. 12,, §  35;  24 Del. Laws, c. 60, §  1;  27 Del. Laws, c. 58;  Code 1915, §  1174;  28 Del. Laws, c. 82, §  31;  29 Del. Laws, c. 74, §  1;  33 Del. Laws, c. 84, §  26;  Code 1935, §§  1367, 1423, 1456;  45 Del. Laws, c. 128, §  4;  9 Del. C. 1953, §  8604;  55 Del. Laws, c. 56;  60 Del. Laws, c. 106, §  1;  60 Del. Laws, c. 424, §§  1, 2;  61 Del. Laws, c. 460, §§  1, 2;  65 Del. Laws, c. 59, §  1;  65 Del. Laws, c. 300, §§  1, 2;  68 Del. Laws, c. 167, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  104;
9 DE Code § 8605. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8605. Collection at offices of tax collecting authority; hours.

§ 8605. Collection at offices of tax collecting authority; hours. Each tax collecting authority shall be present, either in person or by deputy, at a designated county office every day, except Sundays, Saturdays and legal holidays, during the usual hours of business, for the purpose of receiving taxes collectible by the County. 20 Del. Laws, App. p. 4,, §  4;  21 Del. Laws, c. 192, §  1;  23 Del. Laws, c. 52, §  1;  Code 1915, §  1148;  28 Del. Laws, c. 82, §  9;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1344, 1402, 1435;  9 Del. C. 1953, §  8605;  55 Del. Laws, c. 85, §  24A;  71 Del. Laws, c. 401, §  105;
9 DE Code § 8606. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8606. Notice of time and place for collection in hundreds and districts.

§ 8606. Notice of time and place for collection in hundreds and districts. Each receiver of taxes and county treasurer shall give notice of the times when and places where such person or such person's deputy shall sit to collect taxes in at least 1 newspaper published at such person's county seat and in newspapers in the various hundreds or districts if there be any. This section shall not apply with respect to New Castle County. 20 Del. Laws, App. p. 4,, §  4;  23 Del. Laws, c. 52, §  1;  Code 1915, §  1148;  28 Del. Laws, c. 82, §  10;  33 Del. Laws, c. 84, §  6;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1344, 1403, 1436;  9 Del. C. 1953, §  8607;  65 Del. Laws, c. 315, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  106;
9 DE Code § 8607. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8607. Bills and receipts; New Castle County.

§ 8607. Bills and receipts; New Castle County. (a) Each year the Office of Finance for New Castle County shall prepare tax bills showing the amount of tax due. Such bill shall show the amount of tax levied on each parcel of real estate or that the taxes cover several parcels and shall describe each parcel according to the description thereof appearing upon the assessment list. (b) The Office of Finance for New Castle County may at any time after the duplicates of the assessment lists are delivered to it, prepare the necessary receipts for any or all taxables appearing on the duplicate, omitting the signing and sealing of the receipts so that upon payment of any tax by any taxable, a proper receipt therefor may be furnished without unnecessary delay, which receipt when delivered upon the payment of taxes shall show the amount of the assessment, distinguishing real, and capitation assessments, and the rate of taxes payable to the County and the discount or additional percentage as the case may be, on the payments. Each receipt shall have a corresponding stub and the Office of Finance shall make the same entries on the stub attached to each receipt as are contained in each receipt. 17 Del. Laws, c. 23, §  1;  20 Del. Laws, App. p. 3,, §  3;  21 Del. Laws, c. 31, §  2;  23 Del. Laws, c. 52, §  2;  Code 1915, §§  1147, 1183;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1343, 1376;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8608;  55 Del. Laws, c. 85, §  24B;  71 Del. Laws, c. 401, §§  107, 108;
9 DE Code § 8608. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8608. Receipts and receipt books; Kent County.

§ 8608. Receipts and receipt books; Kent County. The Receiver of Taxes and County Treasurer in Kent County shall have prepared for each representative district a book of receipts, numbered serially, which receipts, when delivered upon the payment of taxes, shall show the amount of assessment, distinguishing real assessment and capitation tax, and showing the rate or rates of taxes and any penalty imposed, if any there be, and the year of such tax, and each receipt shall have a corresponding stub which shall be retained in the book. 28 Del. Laws, c. 82, §  8;  33 Del. Laws, c. 84, §  4;  Code 1935, §§  1401, 1434;  9 Del. C. 1953, §  8609;
9 DE Code § 8609. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8609. Duplicate receipts.

§ 8609. Duplicate receipts. 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. 19 Del. Laws, c. 26, §  10;  Code 1915, §  1175;  Code 1935, §  1368;  9 Del. C. 1953, §  8610;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  109;
9 DE Code § 8610. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8610. Written demand for delinquent taxes in New Castle County.

§ 8610. Written demand for delinquent taxes in New Castle County. The Office of Finance for New Castle County shall on or before December 15 of each year, make at least 1 demand in writing upon every person or corporation liable for the payment of any taxes collectible by the County and due and then remaining unpaid for the payment thereof, stating the amount due and that, if the same are not paid during the month of December, legal proceedings will be instituted for the collection thereof. The failure to give notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. The notice shall be mailed in a sealed postpaid envelope directed to the last known address of the person or corporation, and the day of the mailing shall be deemed the day of the giving of notice. Code 1915, §  1154;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1350;  9 Del. C. 1953, §  8611;  55 Del. Laws, c. 85, §  24B;  71 Del. Laws, c. 401, §  110;
9 DE Code § 8611. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8611. Publication of delinquent taxes; Kent County.

§ 8611. Publication of delinquent taxes; Kent County. The Receiver of Taxes and County Treasurer in Kent County shall post in 2 public places of each representative district of the County a list of the taxables of the district whose taxes it has been impossible to collect, stating therein in each case the reason why it has been impossible to collect such tax. Such posting shall be at least 1 week prior to the settlement by the county government with the Receiver of Taxes and County Treasurer. Code 1915, §  1071C;  28 Del. Laws, c. 76, §  16;  28 Del. Laws, c. 82, §  13;  30 Del. Laws, c. 82, §  2;  31 Del. Laws, c. 13, §  24;  33 Del. Laws, c. 84, §  9;  38 Del. Laws, c. 78, §  1;  Code 1935, §§  1241, 1406, 1439;  48 Del. Laws, c. 241, §§  1, 2;  48 Del. Laws, c. 242, §  1;  9 Del. C. 1953, §  8612;
9 DE Code § 8612. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8612. Liability between landlord and tenant.

§ 8612. Liability between landlord and tenant. The person holding the ground at the time of the assessment shall be chargeable with and pay the sum rated to the person entitled to the rent, and may deduct the same out of the rent, unless it is otherwise agreed between himself or herself and the person entitled to such rent; but if the former cannot be found the latter shall be chargeable with and shall pay it. Code 1852, §  161;  Code 1915, §  1127;  Code 1935, §§  1273, 1310, 1329;  9 Del. C. 1953, §  8613;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8613. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8613. Liability of tenant for life.

§ 8613. Liability of tenant for life. In the case of life estates, the interest of the tenant for life shall first be liable for the taxes. Code 1915, §  1153;  33 Del. Laws, c. 82, §  3;  Code 1935, §  1349;  9 Del. C. 1953, §  8614;
9 DE Code § 8614. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8614. Officials conducting sale of property to notify receiver; pay tax.

§ 8614. Officials conducting sale of property to notify receiver; pay tax. Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority. 28 Del. Laws, c. 82, §  29;  33 Del. Laws, c. 84, §  24;  Code 1935, §§  1421, 1454;  9 Del. C. 1953, §  8615;  55 Del. Laws, c. 85, §  24A;  71 Del. Laws, c. 401, §  111;
9 DE Code § 8615. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8615. Penalties for fraudulent tax receipts.

§ 8615. Penalties for fraudulent tax receipts. If any receiver of taxes and county treasurer or director of finance gives a receipt for an extinguished tax, or fraudulently antedates or postdates any tax receipt, or uses any other fraud in giving the same, such person shall be fined $100, and further shall forfeit and pay $100 to any person who will sue therefor. This section shall not apply with respect to New Castle County. 19 Del. Laws, c. 26, §  11;  Code 1915, §  1176;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1369;  9 Del. C. 1953, §  8616;  55 Del. Laws, c. 85, §  24A;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  112;
9 DE Code § 8616. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8616. Removal from county to escape tax; penalty.

§ 8616. Removal from county to escape tax; penalty. If any taxable of any county removes from the county with intent to escape payment of any tax due, he or she shall be liable in any action brought before a justice of the peace for the recovery of such tax, to double the amount thereof. 28 Del. Laws, c. 82, §  33;  33 Del. Laws, c. 84, §  28;  Code 1935, §§  1425, 1458;  9 Del. C. 1953, §  8617;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8617. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8617. County warrants not acceptable for payment.

§ 8617. County warrants not acceptable for payment. No Receiver of Taxes and County Treasurer in Kent County shall accept county warrants of any form or kind in payment of taxes. 28 Del. Laws, c. 82, §  32;  33 Del. Laws, c. 84, §  27;  Code 1935, §§  1424, 1457;  9 Del. C. 1953, §  8618;
9 DE Code § 8618. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 86. Collection of Taxes|§ 8618. Refund of county taxes paid in error.

§ 8618. Refund of county taxes paid in error. County taxes paid through error or by mistake may be refunded by the county government of the county in which the taxes were paid as follows:  (1) The person claiming a refund of taxes shall file with the county government a request for refund in writing stating why it is believed the taxes were paid in error; (2) The county government shall submit the request for refund to the tax collecting authority of the county for approval of the payment of the refund, and shall make no refund unless the tax collecting authority approves the refund in writing; (3) The county government shall keep a record of all refunds for at least 3 years, which record shall be available in accordance with the State Freedom of Information Act [§ 10001 et seq. of Title 29]. 9 Del. C. 1953, §  8619;  54 Del. Laws, c. 314;  71 Del. Laws, c. 401, §  113;
9 DE Code § 9101. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 91. General Provisions|§ 9101. Definitions.

§ 9101. Definitions. As used in this chapter:  “County offices” or “county officers” means the elected or appointed public officers of the respective counties and includes county council members, Levy Court Commissioners, clerks of the peace, members of the boards of assessment, receivers of taxes and county treasurers, collectors of delinquent taxes, registers of wills, sheriffs, recorders, coroners and any other officer, board, commission, department or agency (other than a court or judge) whose jurisdiction is limited to a single county; provided, however, that the Prothonotaries of New Castle County, Kent County and Sussex County shall not be considered to be county offices.9 Del. C. 1953, §  9101;  66 Del. Laws, c. 185, §  1;  70 Del. Laws, c. 186, §  1;  73 Del. Laws, c. 91, §  1;  80 Del. Laws, c. 209, § 6;