§ 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;
§ 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 […]