§ 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 […]
§ 8701. Collection permitted from personal property or real property.
§ 8701. Collection permitted from personal property or real property. (a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person’s taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part […]
§ 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 […]
§ 8702. Proceedings against guardian or trustee.
§ 8702. Proceedings against guardian or trustee. Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns […]
§ 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, […]