65 chapters · 1,337 sections in this title.
9 Del. C. § 8601. Due date for real estate and capitation taxes.
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§ 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, 1442; 9 Del. …
9 Del. C. § 8602. Notice to taxables of taxes due; effect of failure to receive notice.
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§ 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 T…
9 Del. C. § 8603. Tax payments.
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§ 8603. Tax 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 or more frequent basis.38 Del. Laws, c. 77, § 1; Code 1935, § 1475; 42 Del. Laws, c. 109, § 1; 9 Del…
9 Del. C. § 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for taxes [Effective until Aug. 12, 2028].
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§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll; payment plan for taxes [Effective until Aug. 12, 2028]. (a) (1) The tax collecting authority of New Castle County shall, after September 1 in the year in which annual …