Del. Code Ann. tit. 9, ch. 86 – Collection of Taxes | Midpage

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Delaware Code

86

Del. Code Ann. tit. 9, ch. 86

Collection of Taxes

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