§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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;