GroundRules
Browse Delaware
Read the original sections, or search by topic.
- 9 Del. C. § 8327 · Construction.
- 9 Del. C. § 8328 · Purpose.
- 9 Del. C. § 8329 · Valuation of agricultural, horticultural and forest land use.
- 9 Del. C. § 8330 · Agricultural use land.
- 9 Del. C. § 8331 · Horticultural use land.
- 9 Del. C. § 8332 · Forest use land.
- 9 Del. C. § 8333 · Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].
- 9 Del. C. § 8334 · Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3].
- 9 Del. C. § 8335 · Assessment procedures.
- 9 Del. C. § 8336 · Annual review.
- 9 Del. C. § 8337 · State Farmland Evaluation Advisory Committee.
- 9 Del. C. § 8338 · Supplemental assessments permitted quarterly.
- 9 Del. C. § 8339 · Certification of supplemental assessment roll.
- 9 Del. C. § 8340 · Levy of tax and creation of a lien based on the supplemental assessment roll.
- 9 Del. C. § 8341 · Retroactive taxation prohibited.
- 9 Del. C. § 8342 · Notice required under supplemental assessment procedure.
- 9 Del. C. § 8343 · Appeal of supplemental assessment; penalties and interest.
- 9 Del. C. § 8344 · Requirement of written reports.
- 9 Del. C. § 8345 · Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3].
- 9 Del. C. § 8351 · Determining taxation value; frequency of reassessments; assessment rate.
- 9 Del. C. § 8352 · Placement permit.
- 9 Del. C. § 8353 · Park operators to give copy of law and application to owners.
- 9 Del. C. § 8354 · Park operators to maintain lease records; annual report.
- 9 Del. C. § 8355 · Assessments to be made in name of titleholder.
- 9 Del. C. § 8356 · Penalty for tax evasion by titleholder of mobile homes.
- 9 Del. C. § 8357 · Penalty for park operators failing to submit report.
- 9 Del. C. § 8358 · Application of subchapter.
- 9 Del. C. § 8359 · Repeal of inconsistent laws.
- 9 Del. C. § 8360 · Mobile home dealers to furnish monthly reports.
- 9 Del. C. § 8361 · Penalty for mobile home dealer failing to submit monthly report.
- 9 Del. C. § 8362 · Penalty for mobile home owner failing to apply for a placement permit.
- 9 Del. C. § 8363 · Mobile homes owned by residents over 65 years of age.
- 9 Del. C. § 8364 · Appeals and corrections upon completion of annual assessment.
- 9 Del. C. §§ 8401-8404 · Election; term of office; qualifications; bond; oath of office; vacancies [Repealed].
- 9 Del. C. § 8405 · Compensation.
- 9 Del. C. §§ 8406, 8407 · Deputies and employees; employment; compensation; expenses of sitting in various districts [Repealed].
- 9 Del. C. § 8408 · Duty to turn over records and moneys to successor.
- 9 Del. C. § 8421 · Responsibility for collection of all taxes.
- 9 Del. C. § 8422 · Collection of school taxes.
- 9 Del. C. § 8423 · Collection of capitation tax.
- 9 Del. C. § 8424 · Duty to collect taxes within 1 year from date of warrant.
- 9 Del. C. § 8425 · Certificate before final settlement.
- 9 Del. C. § 8426 · Annual settlement.
- 9 Del. C. § 8427 · Deposit of funds.
- 9 Del. C. § 8428 · Custodian of county funds; duty to demand and receive moneys.
- 9 Del. C. § 8429 · Payments of witness and juror fees.
- 9 Del. C. § 8430 · Application of moneys received; accounting.
- 9 Del. C. § 8431 · Withholding of allowances to officers.
- 9 Del. C. § 8432 · Power to require assistance in New Castle County.
- 9 Del. C. § 8433 · Duties and liability of retiring officers with respect to uncollected taxes.
- 9 Del. C. § 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.
- 9 Del. C. § 8435 · Destruction of canceled bonds and coupons.
- 9 Del. C. § 8601 · Due date for real estate and capitation taxes.
- 9 Del. C. § 8602 · Notice to taxables of taxes due; effect of failure to receive notice.
- 9 Del. C. § 8603 · Tax payments.
- 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].
- 9 Del. C. § 8604 · Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll [Effective Aug. 12, 2028].
- 9 Del. C. § 8605 · Collection at offices of tax collecting authority; hours.
- 9 Del. C. § 8606 · Notice of time and place for collection in hundreds and districts.
- 9 Del. C. § 8607 · Bills and receipts; New Castle County.
- 9 Del. C. § 8608 · Receipts and receipt books; Kent County.
- 9 Del. C. § 8609 · Duplicate receipts.
- 9 Del. C. § 8610 · Written demand for delinquent taxes in New Castle County [Effective until Aug. 12, 2028].
- 9 Del. C. § 8610 · Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028].
- 9 Del. C. § 8611 · Publication of delinquent taxes; Kent County.
- 9 Del. C. § 8612 · Liability between landlord and tenant.
- 9 Del. C. § 8613 · Liability of tenant for life.
- 9 Del. C. § 8614 · Officials conducting sale of property to notify receiver; pay tax.
- 9 Del. C. § 8615 · Penalties for fraudulent tax receipts.
- 9 Del. C. § 8616 · Removal from county to escape tax; penalty.
- 9 Del. C. § 8617 · County warrants not acceptable for payment.
- 9 Del. C. § 8618 · Refund of county taxes paid in error; refund after assessment appeal.
- 9 Del. C. § 8619 · Quarterly property tax reporting; New Castle County [Expires effective Jan. 1, 2028].
- 9 Del. C. § 8701 · Collection permitted from personal property or real property.
- 9 Del. C. § 8702 · Proceedings against guardian or trustee.
- 9 Del. C. § 8703 · Remedies cumulative.
- 9 Del. C. § 8704 · Survival of prior liens.
- 9 Del. C. § 8705 · Lien of taxes.
- 9 Del. C. § 8706 · Extension of tax lien in Kent or Sussex Counties.
- 9 Del. C. § 8707 · Distress.
- 9 Del. C. § 8708 · Actions for recovery in New Castle County — Appeals; attachment.
- 9 Del. C. § 8709 · Actions for recovery in New Castle County — Judgments; execution.
- 9 Del. C. § 8710 · Actions for recovery in Kent and Sussex Counties; judgments; execution.
- 9 Del. C. § 8711 · Attachment of wages.
- 9 Del. C. § 8721 · Monition method established.
- 9 Del. C. § 8722 · Praecipe; judgment; monition.
- 9 Del. C. § 8723 · Form of monition.
- 9 Del. C. § 8724 · Posting of monition; sheriff’s return; alias or pluries monition.
- 9 Del. C. § 8725 · Issuance and form of writ of venditioni exponas.
- 9 Del. C. § 8726 · Sales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders.
- 9 Del. C. § 8727 · Title of property sold.
- 9 Del. C. § 8728 · Petition by purchasers for deed of conveyance.
- 9 Del. C. § 8729 · Redemption by owner.
- 9 Del. C. § 8730 · Petition by owner after redemption for entry on judgment record.
- 9 Del. C. § 8731 · Regularity of proceedings under venditioni exponas.
- 9 Del. C. § 8732 · No proceedings unless tax is a lien upon property; construction of term “Superior Court.”
- 9 Del. C. § 8733 · Fees and costs.
- 9 Del. C. § 8741 · Legal proceedings to collect unpaid taxes.
- 9 Del. C. § 8742 · Where attachment proceedings brought.
- 9 Del. C. § 8743 · Affidavit and writ of attachment.