§ 7111. Exceptions.
§ 7111. Exceptions. This chapter shall not apply to: (1) Properties, buildings, or structures located within any incorporated city or town in Sussex County unless the responsibility for the local code enforcement has been duly transferred to Sussex County. (2) Land deemed to be actively devoted to agricultural, horticultural, or forestry as defined in § […]
§ 8001. Budget of estimated expenditures.
§ 8001. Budget of estimated expenditures. (a) The governing body of Kent County shall, after due inquiry and investigation, prepare and adopt a budget or estimate of the amount of money which will be required by the County during the next fiscal year to discharge demands upon the County, both those which have accrued and […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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) […]
§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3].
§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3]. (a) All real property situated in this State shall be liable to taxation and assessment for public purposes by the county in which the property is located, except as otherwise provided in this chapter. (b) […]
§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].
§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]. (a) Notwithstanding any statute to the contrary, the county government of each county shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or […]
§ 7103. Administration and enforcement.
§ 7103. Administration and enforcement. The Sussex County Council, or its designee, shall have the power and authority to administer and enforce all property maintenance ordinances, rules, and regulations as promulgated by the Sussex County Council except as otherwise provided for by this chapter or by ordinance, rule, or regulation adopted by Sussex County Council. […]
§ 8103. Personal property.
§ 8103. Personal property. No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible. 42 Del. Laws, c. 109, § 1; 42 Del. Laws, c. 110, § 1; 9 Del. C. 1953, § 8102; 60 Del. Laws, c. 194, § 2; 67 […]