Chapter

Collection of Taxes

Del. Code tit. 9, § 8601— Due date for real estate and capitation taxes
Del. Code tit. 9, § 8602— Notice to taxables of taxes due; effect of failure to receive notice
Del. Code tit. 9, § 8603— Tax payments
Del. Code tit. 9, § 8604— Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll [Effective Aug. 12, 2028]
Del. Code tit. 9, § 8605— Collection at offices of tax collecting authority; hours
Del. Code tit. 9, § 8606— Notice of time and place for collection in hundreds and districts
Del. Code tit. 9, § 8607— Bills and receipts; New Castle County
Del. Code tit. 9, § 8608— Receipts and receipt books; Kent County
Del. Code tit. 9, § 8609— Duplicate receipts
Del. Code tit. 9, § 8610— Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028]
Del. Code tit. 9, § 8611— Publication of delinquent taxes; Kent County
Del. Code tit. 9, § 8612— Liability between landlord and tenant
Del. Code tit. 9, § 8613— Liability of tenant for life
Del. Code tit. 9, § 8614— Officials conducting sale of property to notify receiver; pay tax
Del. Code tit. 9, § 8615— Penalties for fraudulent tax receipts
Del. Code tit. 9, § 8616— Removal from county to escape tax; penalty
Del. Code tit. 9, § 8617— County warrants not acceptable for payment
Del. Code tit. 9, § 8618— Refund of county taxes paid in error; refund after assessment appeal
Del. Code tit. 9, § 8619— Quarterly property tax reporting; New Castle County [Expires effective Jan. 1, 2028]