§ 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 […]
§ 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 […]
§ 8104. Placement of mobile homes subject to Sussex County taxation.
§ 8104. Placement of mobile homes subject to Sussex County taxation. Notwithstanding any statute to the contrary, the Sussex County government shall have the power by ordinance to impose and collect a tax, to be paid by the applicant, upon the application for a permit for the placement of a mobile home within the unincorporated […]
§ 8105. Property owned by governmental, religious, educational or charitable agency.
§ 8105. Property owned by governmental, religious, educational or charitable agency. Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and not held by way of investment, or any college […]
§ 8106. Specific organizations and purposes.
§ 8106. Specific organizations and purposes. (a) No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or other political subdivision of this State. Delaware Historical […]