Title 9, Counties

§ 8363. Mobile homes owned by residents over 65 years of age. A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation not exceedin…

§ 8364. Appeals and corrections upon completion of annual assessment. Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by §§ 8311 and 8312 of this title.14 Del. C. 1953, § 1943; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, …

§§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Repealed]. Repealed by 77 Del. Laws, c. 247, § 7.

§ 8405. Compensation. In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by ordinance of the Kent County Levy Court.19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 20 Del. Laws, App. p. 2,, § 1; 20 Del. La…

§§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Repealed]. Repealed by 77 Del. Laws, c. 247, § 7.

§ 8408. Duty to turn over records and moneys to successor. (a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of taxes and county treasurer, shall belong to the county and upon the expiration of the term of offic…

§ 8421. Responsibility for collection of all taxes. (a) The receiver of taxes and county treasurer or director of finance shall, upon the delivery to him or her of the tax duplicates and warrant as provided by law, be responsible for the whole amount of the taxes he or she shall …

§ 8422. Collection of school taxes. The receiver of taxes and county treasurer or director of finance for each county shall collect all school taxes assessed and levied therein except as otherwise provided by law.Code 1935, § 1146; 28 Del. Laws, c. 82, § 5; 40 Del. Laws, c. 135, …

§ 8423. Collection of capitation tax. The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.21 Del. Laws, c. 23, § 3; Code 1915, § 1243; Code 193…

§ 8424. Duty to collect taxes within 1 year from date of warrant. (a) Except as otherwise provided, the receiver of taxes and county treasurer or director of finance shall collect and pay to the county all taxes on the duplicates delivered to him or her within 1 year next after t…

§ 8425. Certificate before final settlement. (a) Before making final settlement with the receiver of taxes and county treasurer or director of finance, the county government of each county shall require such officer to make oath or affirmation that the list of uncollected taxes m…

§ 8426. Annual settlement. (a) Each year the county governments shall make full, final and complete settlement with the receiver of taxes and county treasurer or director of finance, allowing to them all taxes which shall have been found impossible to collect by reason of errors …

§ 8427. Deposit of funds. The receiver of taxes and county treasurer or director of finance shall deposit in any depository bank or credit union in the State at the county seat, to the credit of the county, all public money received, within 3 days of the receipt thereof. The same…

§ 8428. Custodian of county funds; duty to demand and receive moneys. The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may c…

§ 8429. Payments of witness and juror fees. (a) The State Treasurer shall pay fees, on demand, to witnesses on behalf of the State, and also to witnesses on behalf of a party who is accused of a crime or misdemeanor but is acquitted, upon the production of a certificate therefor …

§ 8430. Application of moneys received; accounting. The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of …

§ 8431. Withholding of allowances to officers. The receiver of taxes and county treasurer or director of finance shall withhold payment of any allowances, made by the county government, in favor of any officer whose duty it is to collect or pay over to the State Treasurer any fin…

§ 8432. Power to require assistance in New Castle County. The Director of Finance for New Castle County shall have the same right to require the aid or assistance of the person or persons, in the performance of the Director’s duties, which a sheriff has by law.20 Del. Laws, App. …

§ 8433. Duties and liability of retiring officers with respect to uncollected taxes. (a) The receiver of taxes and county treasurer or director of finance, upon the expiration of his or her term of office, shall retain, have and possess, all and the same rights, powers and remedi…

§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens. (a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of t…

§ 8435. Destruction of canceled bonds and coupons. The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds a…

§ 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; 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 …

§ 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 until 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…

§ 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…

§ 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…

§ 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 t…

§ 8703. Remedies cumulative. The remedies herein provided are cumulative and, if 2 or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other proceedings. However, w…

§ 8704. Survival of prior liens. Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent County or Department of Finance of Sussex County under the provisions of this chapter which were valid and subsisting liens or e…

§ 8705. Lien of taxes. (a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner …

§ 8706. Extension of tax lien in Kent or Sussex Counties. The lien of any taxes upon real estate in Kent or Sussex Counties may be extended in the manner following: The tax collecting authority shall, prior to the expiration of the lien of the taxes, file with the prothonotary of…