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Home » US Law » 2022 Delaware Code » Title 22 - Municipalities » Chapter 16. MUNICIPAL REALTY TRANSFER TAX

§ 1601. Realty transfer tax.

§ 1601. Realty transfer tax. (a) Notwithstanding any statute or municipal charter to the contrary, any municipality of this State shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or transferee as determined by the municipality, upon the transfer of real property within the municipality; provided […]