Title 9 — Counties

§ 8203. Salaries of members [Repealed].Code 1852, § 2821; 21 Del. Laws, c. 27, § 6; 22 Del. Laws, c. 282, § 1; 23 Del. Laws, c. 48; 23 Del. Laws, c. 50, § 3; 27 Del. Laws, c. 55; Code 1915, §§ 1103-1103B; 28 Del. Laws, c. 79, § 5; 29 Del. Laws, c. 72, § 5; 30 Del. Laws, c. 77, § …

§ 8204. Expenses of members [Repealed].Code 1915, §§ 1103A, 1103B; 28 Del. Laws, c. 79, § 5; 29 Del. Laws, c. 72, § 5; 29 Del. Laws, c. 73, § 3; 30 Del. Laws, c. 77, § 5; 31 Del. Laws, c. 14, § 6; 37 Del. Laws, c. 103, § 1; 40 Del. Laws, c. 133, § 1; Code 1935, §§ 1262, 1292, 131…

§ 8205. Disqualification for other offices [Repealed].Code 1915, §§ 1101A, 1101B; 28 Del. Laws, c. 79, § 3; 29 Del. Laws, c. 72, § 3; 30 Del. Laws, c. 77, § 3; 31 Del. Laws, c. 14, § 3; Code 1935, §§ 1261, 1289, 1317; 9 Del. C. 1953, § 8207; 70 Del. Laws, c. 186, § 1; repealed by…

§ 8206. Oath of office [Repealed].Code 1852, § 179; Code 1915, §§ 1139-1139B; 28 Del. Laws, c. 79, § 27; 29 Del. Laws, c. 72, § 29; 30 Del. Laws, c. 77, § 27; 31 Del. Laws, c. 14, § 5; Code 1935, §§ 1284, 1291, 1337; 9 Del. C. 1953, § 8209; 70 Del. Laws, c. 186, § 1; repealed by …

§ 8207. Removal from office; notice; hearing; appeal [Repealed].Code 1915, §§ 1101A, 1101B; 28 Del. Laws, c. 79, § 3; 29 Del. Laws, c. 72, § 3; 30 Del. Laws, c. 77, § 3; 31 Del. Laws, c. 14, § 4; Code 1935, §§ 1261, 1290, 1317; 9 Del. C. 1953, § 8210; 70 Del. Laws, c. 186, § 1; r…

§ 8208. Employees [Repealed].Code 1915, §§ 1123, 1123A; 28 Del. Laws, c. 79, § 16; 30 Del. Laws, c. 78, § 6; 31 Del. Laws, c. 14, § 13; 36 Del. Laws, c. 121, § 1; Code 1935, §§ 1270, 1298, 1325; 9 Del. C. 1953, § 8211; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013.;

§ 8209. Location of regular offices of boards; temporary offices [Repealed]. Repealed by 75 Del. Laws, c. 27, § 1, effective May 17, 2005.

§ 8210. Books from which to ascertain ownership and description of real estate [Repealed].Code 1915, § 1126A; 28 Del. Laws, c. 79, § 19; 29 Del. Laws, c. 72, § 20; 30 Del. Laws, c. 77, § 19; 30 Del. Laws, c. 78, § 7; Code 1935, § 1272; 46 Del. Laws, c. 299, § 1; 9 Del. C. 1953, §…

§ 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…

§ 9101. Definitions. As used in this chapter: “County offices” or “county officers” means the elected or appointed public officers of the respective counties and includes county council members, Levy Court Commissioners, clerks of the peace, members of the boards of assessment, r…

§ 9102. Location of offices. The county government of each county shall provide and assign office space for the respective county offices and, whenever occasion requires, may change such space and assign different space. The county officers shall occupy, and their offices shall b…

§ 9103. Record books and supplies. The county government of each county shall provide for the county offices in their respective counties, the necessary record books, cases, seals and supplies for the use of the offices, for the preservation and security of the public records, th…

§ 9104. Records. The county officers shall keep all records, books, papers and other things belonging to their offices, in their respective offices.Code 1852, § 22; Code 1915, § 1430; Code 1935, § 1588; 47 Del. Laws, c. 248, § 1; 48 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 9104;

§ 9105. County offices; days open; penalties. (a) County offices shall be open each day except legal holidays, Saturdays and Sundays. (b) If a county officer refuses or neglects to attend at his or her office for the transaction of business, as required in subsection (a) of this …

§ 9106. Saturday as legal holiday for New Castle County and City of Wilmington. Each Saturday shall be a legal holiday for all elective and appointed officials, deputies, clerks, bailiffs and other employees of New Castle County, including all officials and employees of the gover…

§ 9107. Authorization to pay employees on day preceding holiday. Each county government, whenever the pay day for employees falls on a holiday, Saturday or Sunday, may pay the employees their salaries on the day immediately preceding the holiday, Saturday or Sunday.47 Del. Laws, …

§ 9108. Disposition of fees. All the fees, costs, allowances and other perquisites which are taxable and paid to any county officer for any official service rendered by any such officer, shall be for the sole use of the county of such officer, and when received shall be paid to t…

§ 9109. Duty to account for fees. (a) Every county officer in each of the counties shall collect all fees, costs and allowances by law taxable by or payable to such officer, without any deduction, abatement or remission, except fees, costs and allowances payable by the county to …

§ 9110. Fee book; inspection and examination. The fee book mentioned in this chapter shall be a part of the records of the office for which it is kept, and shall be at all times open to inspection and examination.23 Del. Laws, c. 60, § 12; Code 1915, § 1444; Code 1935, § 1603; 9 …

§ 9111. Audit of fees. The Departments of Finance of New Castle County and of Sussex County shall, during the months of January and July in each year, audit, inspect, and examine the books, accounts, papers, records, and dockets of the several county officers and ascertain the am…

§ 9112. Liability for fees. Each county officer is made liable upon his or her respective official bond, for the payment to the receiver of taxes and county treasurer or the department of finance of the county of such officer of all the fees which such officer shall collect. All …

§ 9113. Penalties for failure to collect and pay over fees. (a) If any county officer fails, neglects or refuses for 10 days to pay over all fees, costs, allowances and perquisites he or she receives and collects for use of the county of such officer, or fails to collect the fees…

§ 9114. Bonds of recorder, clerk of the peace and register of wills. (a) Every recorder and clerk of the peace, elected or appointed for any county shall, at the next term of the Superior Court in that county, after their election or appointment, before entering upon the duties o…

§ 9115. Bond of Register in Chancery [Repealed]. Repealed by 73 Del. Laws, c. 91, § 2, effective Jan. 1, 2002.

§ 9116. Cancellation of bonds. The several bonds and recognizances of the several officers provided for in §§ 9114 and [former] 9115 [repealed] of this title as well as the official bond of any constable of the several counties shall be cancelled 3 years after the expiration of t…

§ 9117. Satisfaction of bonds. The bonds filed and recorded in the offices of the recorders of deeds in this State shall at the time designated in § 9116 of this title be marked by the recorder “cancelled” and under the word “cancelled” the recorder shall sign his or her name as …

§ 9118. Bond of sheriffs. (a) Every sheriff elected or appointed in any of the counties of this State, before entering upon that sheriff’s office, shall, with sufficient surety or sureties, become bound to the State, by a joint and several obligation to be, with the surety or sur…

§ 9119. Violation of bond requirements; penalty. Whoever, being an officer within the provisions of §§ 9114 and [former] 9115 [repealed] of this title, neglects to comply with such sections, shall be fined not less than $500 nor more than $1,000, and shall, ipso facto, forfeit hi…

§ 9120. Bonds of officers in Sussex County. Every public officer of Sussex County who is required by law to give a bond for the faithful performance of his or her duties to be approved by the judges of the Superior Court or Court of Chancery shall execute such bond before enterin…

§ 9121. Uniform mileage payments. The authorized mileage rate for officers or employees of the several counties who receive mileage from the respective county governments for miles driven in their private motor vehicles shall be at a rate to be determined by levy court or county …

§ 9122. Posting of fee lists. Every county officer who keeps a public office shall post in some convenient and conspicuous place therein a printed or written list of the fees prescribed in this part, as they relate to him or her.Code 1852, § 2834; Code 1915, § 4887; Code 1935, § …

§ 9123. Construction of fee provisions; time for payment of fees. Fees shall be construed strictly and no fee shall be allowed for any service, except where otherwise expressly provided, until it has been actually performed.Code 1852, § 2836; Code 1915, § 4889; Code 1935, § 5377;…