reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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All statutes of this State, or parts thereof, in conflict with this subchapter are repealed to the extent of such inconsistency.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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8427. Deposit of funds.

§ 8427. Deposit of funds.
The receiver of taxes and county treasurer or director of finance shall deposit in any depository bank in the State at his or her county seat, to the credit of his or her county, all public money received by him or her, within 3 days of the receipt thereof. The same shall remain therein, unless determined by the county government to be idle or surplus and thereupon by order or authorization invested in accordance with § 4122 of this title, or until drawn by him or her in payment of legal demands, or in the transfer thereof to his or her successor.
Code 1852, §  243;  14 Del. Laws, c. 373, §  1;  19 Del. Laws, c. 26, §  15;  Code 1915, §§  1212, 1236;  Code 1935, §§  1380, 1469;  9 Del. C. 1953, §  8427;  59 Del. Laws, c. 345, §  3;  62 Del. Laws, c. 152, §  2;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8428. Custodian of county funds; duty to demand and receive moneys.

§ 8428. Custodian of county funds; duty to demand and receive moneys.
The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may cause to be raised for the use of the county, whether by taxation, or by loan, or otherwise.
Code 1852, §§  231, 233;  Code 1915, §  1228;  Code 1935, §  1461;  9 Del. C. 1953, §  8428;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8429. Payments of witness and juror fees.

§ 8429. Payments of witness and juror fees.
(a) The State Treasurer shall pay fees, on demand, to witnesses on behalf of the State, and also to witnesses on behalf of a party who is accused of a crime or misdemeanor but is acquitted, upon the production of a certificate therefor from the Prothonotary of his or her county; and to witnesses subpoenaed for an indigent defendant, by the order of the Superior Court or any Judge thereof, pursuant to rules of that Court adopted under authority of law.
(b) The State Treasurer shall also pay jurors as provided by Chapter 45 of Title 10.
Code 1852, §§  240, 245;  16 Del. Laws, c. 551, §  1;  Code 1915, §  1232;  Code 1935, §  1465;  9 Del. C. 1953, §  8429;  55 Del. Laws, c. 85, §  23H(1);  57 Del. Laws, c. 452, §  3;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8430. Application of moneys received; accounting.

§ 8430. Application of moneys received; accounting.
The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. Any surplus shall be kept subject to the order of the county government. He or she shall keep an account of all such allowances, orders or warrants, and also a separate account of all his or her receipts and disbursements, and lay the same before the county government, or a committee thereof, at such times and as often as the county government shall direct and as provided by law.
Code 1852, §§  234-236;  24 Del. Laws, c. 55, §  1;  Code 1915, §  1229;  Code 1935, §  1462;  9 Del. C. 1953, §  8430;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8431. Withholding of allowances to officers.

§ 8431. Withholding of allowances to officers.
The receiver of taxes and county treasurer or director of finance shall withhold payment of any allowances, made by the county government, in favor of any officer whose duty it is to collect or pay over to the State Treasurer any fine or forfeiture, until such officer shall produce a certificate from such Treasurer, that there is no charge against him or her on his or her official books.
Code 1852, §  241;  Code 1915, §  1234;  Code 1935, §  1467;  9 Del. C. 1953, §  8431;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8432. Power to require assistance in New Castle County.

§ 8432. Power to require assistance in New Castle County.
The Director of Finance for New Castle County shall have the same right to require the aid or assistance of the person or persons, in the performance of the Director's duties, which a sheriff has by law.
20 Del. Laws, App. p. 11,, §  31;  Code 1915, §  1171;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1364;  9 Del. C. 1953, §  8434;  55 Del. Laws, c. 85, §  23H(2);  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.

§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.
(a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of taxes and county treasurer or director of finance, is unable, within 1 year from the date of the duplicate and warrant, to collect the tax of any taxable, he or she may, having first paid the amount thereof to the credit of the county, collect the tax from such taxable for his or her own use and benefit by any of the processes of law prescribed in this part, within the space of 1 further year. The further year shall commence upon the day of the expiration of the year beginning upon the date of the warrant and duplicate, after which time the tax shall be extinguished unless the lien of the tax is extended.
(b) In case any receiver of taxes and county treasurer or director of finance, or any outgoing receiver of taxes and county treasurer or director of finance, causes the lien of any tax to be extended and is compelled to pay the amount thereof to the credit of the county, the county government shall assign the lien or mark it to the use of such receiver of taxes and county treasurer or director of finance, and he or she may proceed thereon for its enforcement in the name of the State to and for his or her use.
28 Del. Laws, c. 82, §  34;  33 Del. Laws, c. 84, §  29;  Code 1935, §§  1426, 1459;  9 Del. C. 1953, §  8436;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 84. RECEIVERS OF TAXES AND COUNTY TREASURERS › Subchapter II. Duties › § 8435. Destruction of canceled bonds and coupons.

§ 8435. Destruction of canceled bonds and coupons.
The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds and coupons shall be witnessed by the President of the county government and the County Auditor, and said witnesses shall execute a certificate of destruction of said bonds and coupons, which shall be retained by the Director of Finance of New Castle County.
9 Del. C. 1953, §  8437;  52 Del. Laws, c. 219;  55 Del. Laws, c. 85, §  23H(3);  63 Del. Laws, c. 142, §  26;  70 Del. Laws, c. 186, §  1;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8701. Collection permitted from personal property or real property.

§ 8701. Collection permitted from personal property or real property.
(a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person's taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part or portion of the lands and tenements.
(b) Land alienated by the taxable shall not be sold until other property of the taxable shall have been disposed of.
(c) If the tax be paid on land alienated, the lien of the tax thereon shall be discharged.
28 Del. Laws, c. 82, §  27;  33 Del. Laws, c. 84, §  22;  Code 1935, §§  1419, 1452;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8701;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8702. Proceedings against guardian or trustee.

§ 8702. Proceedings against guardian or trustee.
Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns or has any interest in any real estate upon which county taxes have been levied and is under the disability of infancy or incompetency of mind and does not have a guardian or trustee may be made a party defendant in any proceeding, and a guardian ad litem or trustee ad litem upon the bringing of the proceedings shall be appointed by the Superior Court or the Court of Common Pleas or by the justice of the peace upon the petition of the plaintiff in the proceeding.
33 Del. Laws, c. 82, §  19;  Code 1915, §  1169;  Code 1935, §  1362;  9 Del. C. 1953, §  8702;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8703. Remedies cumulative.

§ 8703. Remedies cumulative.
The remedies herein provided are cumulative and, if 2 or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other proceedings. However, when the full amount due for taxes upon the property for the year shall have been fully paid to the plaintiff in any proceeding, together with all costs in all proceedings then pending, the plaintiff shall enter upon the records thereof discontinuances thereof.
40 Del. Laws, c. 135, §  1;  Code 1915, §  1170;  Code 1935, §  1363;  9 Del. C. 1953, §  8703;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8704. Survival of prior liens.

§ 8704. Survival of prior liens.
Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent County or Department of Finance of Sussex County under the provisions of this chapter which were valid and subsisting liens or encumbrances at the time of the sale for taxes (other than the lien for the taxes for the collection of which such sale is made), shall not be discharged or anywise affected by such sale, and such sale shall be subject to such liens or encumbrances.
33 Del. Laws, c. 84, §  15A;  38 Del. Laws, c. 78, §  1;  Code 1935, §  1412;  9 Del. C. 1953, §  8704;  50 Del. Laws, c. 524, §  1;  57 Del. Laws, c. 762, §  24A;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8705. Lien of taxes.

§ 8705. Lien of taxes.
(a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.
(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.
(c) The priority of such liens in any of the 3 counties shall be as given in Title 25.
(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.
15 Del. Laws, c. 476;  16 Del. Laws, c. 141;  19 Del. Laws, c. 556;  20 Del. Laws, c. 373, §  1;  20 Del. Laws, App. p. 8,, §  11;  Code 1915, §§  1152, 2870;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1348, 3351;  9 Del. C. 1953, §  8705;  55 Del. Laws, c. 85, §  25B;  57 Del. Laws, c. 762, §  24B;  60 Del. Laws, c. 607, §§  1, 2;  65 Del. Laws, c. 60, §  1;  82 Del. Laws, c. 225, § 2;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8706. Extension of tax lien in Kent or Sussex Counties.

§ 8706. Extension of tax lien in Kent or Sussex Counties.
The lien of any taxes upon real estate in Kent or Sussex Counties may be extended in the manner following:
The tax collecting authority shall, prior to the expiration of the lien of the taxes, file with the prothonotary of the county a certificate containing the name of the taxable, the amount of the assessment, distinguishing the real property and capitation tax, the year for which the taxes may be levied, the rate of taxes, the total tax levied, the date from which the penalty for nonpayment of tax shall begin, and the rate of such penalty per month. The prothonotary shall thereupon file the certificate and enter an abstract thereof upon a record to be kept in the prothonotary's office and to be known as “Tax Lien Record.” The lien of the tax shall thereupon be extended and remain a lien against all the real property of the taxable within the county, inclusive of all real property, alienated by the taxable subsequent to the levy of the tax, and shall extend back to the date of the levy of the tax, and shall continue in force for a period of 5 years from the date of the levy, subject to the same conditions and limitations as of a judgment recovered in the Superior Court, and a writ of levari facias may issue thereon for the sale of the taxable's real estate at the direction of such tax collecting authority as on any such judgment, and shall be in the name of the State against the taxable. The same provisions of law respecting the sale of lands under a writ of levari facias or execution process as in other cases shall apply to the sale of lands made under this section.
28 Del. Laws, c. 82, §  26;  30 Del. Laws, c. 82, §  7;  33 Del. Laws, c. 84, §  21;  38 Del. Laws, c. 78, §  1;  Code 1935, §§  1418, 1451;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8706;  57 Del. Laws, c. 762, §  24C;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8707. Distress.

§ 8707. Distress.
The remedy by distress, as prescribed by law, is preserved to the tax collecting authority of each county for the collection of any taxes that may be due and unpaid.
28 Del. Laws, c. 82, §  18;  33 Del. Laws, c. 84, §  13;  Code 1935, §§  1410, 1443;  9 Del. C. 1953, §  8707;  55 Del. Laws, c. 85, §  25C;  71 Del. Laws, c. 401, §  114;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8708. Actions for recovery in New Castle County — Appeals; attachment.

§ 8708. Actions for recovery in New Castle County — Appeals; attachment.
(a) The Office of Finance in New Castle County, if it fails to proceed or is prevented from proceeding by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as it is by law authorized to collect in a civil action in any court of competent jurisdiction, against the person to whom property is assessed or in case the property is owned by any person to whom it is not assessed, then against the owner or owners of the property. If service, as in other civil actions or actions of debt, be had upon any 1 of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of the real estate, if a copy of the writ is left with the tenant in possession or posted upon the premises 6 days before the return of the process. In such an action, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, as will be sufficient to identify the same and the year for which the taxes were levied.
(b) A right of appeal shall be the same as in other civil actions.
(c) In case any defendant is a nonresident or a corporation not organized under the laws of this State, proceedings may be had in the Superior Court for the county by attachment. The writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the Office of Finance shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of the State (as the case may be), and that the defendant or it is justly indebted for taxes in the sum of . . . . . . dollars.
Code 1915, §  1167;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1360;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8708;  55 Del. Laws, c. 85, §  25D;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §§  116, 117;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter I. General Provisions › § 8709. Actions for recovery in New Castle County — Judgments; execution.

§ 8709. Actions for recovery in New Castle County — Judgments; execution.
If judgment be rendered in favor of the Office of Finance in an action under § 8708 of this title, an execution shall issue against the real or personal estate of the defendant. No execution against the real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a justice of the peace and it is the desire of the Office of Finance to proceed against the real estate, the Office of Finance shall take a transcript of the judgment from the Court of Common Pleas or justice of the peace and cause the same to be entered in the Superior Court in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment shall relate back and take effect from July 1 of the year for which the taxes upon which the judgment was recovered were levied.
Code 1915, §  1168;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1361;  9 Del. C. 1953, §  8709;  55 Del. Laws, c. 85, §  25D;  71 Del. Laws, c. 401, §§  116-118;