Title 9 — Counties

§ 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. …

§ 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…

§ 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…

§ 8604. Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll [Effective Aug. 12, 2028]. (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, …

§ 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 purp…

§ 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 per…

§ 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 …

§ 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 o…

§ 8609. Duplicate receipts. Upon the personal application of any taxable whose tax has been paid, a duplicate receipt shall be given for the applicant’s taxes upon its being shown that the receipt for such taxes has been lost, mislaid or destroyed, or in the possession of some pe…

§ 8610. Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028]. (a) The Office of Finance for New Castle County shall on or before December 15 of each year, make at least 1 demand in writing upon every person or corporation liable for the payment of an…

§ 8611. Publication of delinquent taxes; Kent County. The Receiver of Taxes and County Treasurer in Kent County shall post in 2 public places of each representative district of the County a list of the taxables of the district whose taxes it has been impossible to collect, statin…

§ 8612. Liability between landlord and tenant. The person holding the ground at the time of the assessment shall be chargeable with and pay the sum rated to the person entitled to the rent, and may deduct the same out of the rent, unless it is otherwise agreed between himself or …

§ 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. 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 reco…

§ 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 fi…

§ 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 …

§ 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…

§ 8618. Refund of county taxes paid in error; refund after assessment appeal. (a) 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 wit…

§ 8619. Quarterly property tax reporting; New Castle County [Expires effective Jan. 1, 2028]. (a) Beginning September 30, 2025, and collecting data starting with the quarter beginning July 1, 2025, the tax collecting authority of New Castle County shall prepare a report not later…