§ 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 […]
§ 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, […]
§ 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 […]
§ 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, § […]