PocketLaw | Delaware Code | Collection of Taxes

Collection of Taxes

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Due date for real estate and capitation taxes.

Notice to taxables of taxes due; effect of failure to receive notice.

Quarterly payments.

Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll.

Collection at offices of tax collecting authority; hours.

Notice of time and place for collection in hundreds and districts.

Bills and receipts; New Castle County.

Receipts and receipt books; Kent County.

Duplicate receipts.

Written demand for delinquent taxes in New Castle County.

Publication of delinquent taxes; Kent County.

Liability between landlord and tenant.

Liability of tenant for life.

Officials conducting sale of property to notify receiver; pay tax.

Penalties for fraudulent tax receipts.

Removal from county to escape tax; penalty.

County warrants not acceptable for payment.

Refund of county taxes paid in error.