§ 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, […]
§ 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 […]
§ 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. […]
§ 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. 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 […]
§ 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 […]
§ 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, […]
§ 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 […]
§ 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 […]
§ 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 […]