{"data":{"id":"us-de/9-del.-c.-8003","jurisdiction":"us-de","citation":"9 Del. C. § 8003","heading":"Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5].","body":"(a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to the county tax rate applied to the most recent assessment list in the county.\n(b) The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.","path":["Title 9. Counties","County Taxes","CHAPTER 80. County Tax Levy"],"source_url":"https://delcode.delaware.gov/title9/c080/index.html#8003","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:11Z","sha256":"2bcaa36a610affd3179b28719ffeab46129788ca152b34837cf1809bd7e24b57","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-8002","next":"us-de/9-del.-c.-8004"},"notice":"GroundRules: Original legal text. Not legal advice."}