Delaware Code (Titles 8, 9, 25, 30)
Title 6 — Commerce and Trade22 sections
CHAPTER 17. Limited Partnerships12 sections
Subchapter XI. Miscellaneous
- 6-17-1101 Construction and application of chapter and partnership agreement
- 6-17-1102 Short title
- 6-17-1103 Severability
- 6-17-1104 Effective date and extended effective date
- 6-17-1105 Cases not provided for in this chapter
- 6-17-1106 Prior law
- 6-17-1107 Fees
- 6-17-1108 Reserved power of State of Delaware to alter or repeal chapter
- 6-17-1109 Annual tax of domestic limited partnership and foreign limited partnership and registered series
- 6-17-1110 Cancellation of certificate of limited partnership or certificate of registered series for failure to pay annual tax
- 6-17-1111 Revival of domestic limited partnership
- 6-17-1112 Revival of registered series
CHAPTER 18. Limited Liability Company Act10 sections
Subchapter XI. Miscellaneous
- 6-18-1101 Construction and application of chapter and limited liability company agreement
- 6-18-1102 Short title
- 6-18-1103 Severability
- 6-18-1104 Cases not provided for in this chapter
- 6-18-1105 Fees
- 6-18-1106 Reserved power of State of Delaware to alter or repeal chapter
- 6-18-1107 Taxation of limited liability companies and registered series
- 6-18-1108 Cancellation of certificate of formation or certificate of registered series for failure to pay taxes
- 6-18-1109 Revival of domestic limited liability company
- 6-18-1110 Revival of a registered series
Title 8 — Corporations241 sections
CHAPTER 1. General Corporation Law204 sections
Subchapter I. Formation
- 8-101 Incorporators; how corporation formed; purposes
- 8-102 Contents of certificate of incorporation
- 8-103 Execution, acknowledgment, filing, recording and effective date of original certificate of incorporation and other instruments; exceptions
- 8-104 Certificate of incorporation; definition
- 8-105 Certificate of incorporation and other certificates; evidence
- 8-106 Commencement of corporate existence
- 8-107 Powers of incorporators
- 8-108 Organization meeting of incorporators or directors named in certificate of incorporation
- 8-109 Bylaws
- 8-110 Emergency bylaws and other powers in emergency [For application of this section, see 82 Del. Laws, c. 256, § 23]
- 8-111 Jurisdiction to interpret, apply, enforce or determine the validity of corporate instruments and provisions of this title. [For application of this section, see 80 Del. Laws, c. 265, § 17]
- 8-112 Access to proxy solicitation materials
- 8-113 Proxy expense reimbursement
- 8-114 Application of chapter to nonstock corporations
- 8-115 Forum selection provisions
- 8-116 Document form, signature and delivery
Subchapter II. Powers
- 8-121 General powers
- 8-122 Specific powers [For application of this section, see 84 Del. Laws, c. 309, § 6]
- 8-123 Powers respecting securities of other corporations or entities
- 8-124 Effect of lack of corporate capacity or power; ultra vires
- 8-125 Conferring academic or honorary degrees
- 8-126 Banking power denied
- 8-127 Private foundation; powers and duties
Subchapter III. Registered Office and Registered Agent
- 8-131 Registered office in State
- 8-132 Registered agent in State; resident agent
- 8-133 Change of location of registered office; change of registered agent
- 8-134 Change of address or name of registered agent
- 8-135 Resignation of registered agent coupled with appointment of successor
- 8-136 Resignation of registered agent not coupled with appointment of successor
Subchapter IV. Directors and Officers
- 8-141 Board of directors; powers; number, qualifications, terms and quorum; committees; classes of directors; nonstock corporations; reliance upon books; action without meeting; removal
- 8-142 Officers; titles, duties, selection, term; failure to elect; vacancies
- 8-143 Loans to employees and officers; guaranty of obligations of employees and officers
- 8-144 Interested directors and officers; controlling stockholder transactions; quorum [For application of this section, see 85 Del. Laws, c. 6, § 3]
- 8-145 Indemnification of officers, directors, employees and agents; insurance
- 8-146 Submission of matters for stockholder vote
- 8-147 Authorization of agreements and other instruments [For application of this section, see 84 Del. Laws, c. 309, § 6]
Subchapter V. Stock and Dividends
- 8-151 Classes and series of stock; redemption; rights
- 8-152 Issuance of stock; lawful consideration; fully paid stock
- 8-153 Consideration for stock
- 8-154 Determination of amount of capital; capital, surplus and net assets defined
- 8-155 Fractions of shares
- 8-156 Partly paid shares
- 8-157 Rights and options respecting stock
- 8-158 Stock certificates; uncertificated shares
- 8-159 Shares of stock; personal property, transfer and taxation
- 8-160 Corporation’s powers respecting ownership, voting, etc., of its own stock; rights of stock called for redemption
- 8-161 Issuance of additional stock; when and by whom
- 8-162 Liability of stockholder or subscriber for stock not paid in full
- 8-163 Payment for stock not paid in full
- 8-164 Failure to pay for stock; remedies
- 8-165 Revocability of preincorporation subscriptions
- 8-166 Formalities required of stock subscriptions
- 8-167 Lost, stolen or destroyed stock certificates; issuance of new certificate or uncertificated shares
- 8-168 Judicial proceedings to compel issuance of new certificate or uncertificated shares
- 8-169 Situs of ownership of stock
- 8-170 Dividends; payment; wasting asset corporations
- 8-171 Special purpose reserves
- 8-172 Liability of directors and committee members as to dividends or stock redemption
- 8-173 Declaration and payment of dividends
- 8-174 Liability of directors for unlawful payment of dividend or unlawful stock purchase or redemption; exoneration from liability; contribution among directors; subrogation
Subchapter VI. Stock Transfers
- 8-201 Transfer of stock, stock certificates and uncertificated stock
- 8-202 Restrictions on transfer and ownership of securities
- 8-203 Business combinations with interested stockholders
- 8-204 Ratification of defective corporate acts and stock [For application of this section, see 80 Del. Laws, c. 40, § 16, and 81 Del. Laws, c. 354, § 16]
- 8-205 Proceedings regarding validity of defective corporate acts and stock [For application of this section, see 80 Del. Laws, c. 40, § 16]
Subchapter VII. Meetings, Elections, Voting and Notice
- 8-211 Meetings of stockholders
- 8-212 Voting rights of stockholders; proxies; limitations
- 8-213 Fixing date for determination of stockholders of record
- 8-214 Cumulative voting
- 8-215 Voting rights of members of nonstock corporations; quorum; proxies
- 8-216 Quorum and required vote for stock corporations
- 8-217 Voting rights of fiduciaries, pledgors and joint owners of stock
- 8-218 Voting trusts and other voting agreements
- 8-219 List of stockholders entitled to vote; penalty for refusal to produce; stock ledger
- 8-220 Inspection of books and records [For application of this section, see 85 Del. Laws, c. 6, § 3]
- 8-221 Voting, inspection and other rights of bondholders and debenture holders
- 8-222 Notice of meetings and adjourned meetings
- 8-223 Vacancies and newly created directorships
- 8-224 Form of records
- 8-225 Contested election of directors; proceedings to determine validity
- 8-226 Appointment of custodian or receiver of corporation on deadlock or for other cause
- 8-227 Powers of Court in elections of directors
- 8-228 Consent of stockholders or members in lieu of meeting [For application of section, see 81 Del. Laws, c. 86, § 40]
- 8-229 Waiver of notice
- 8-230 Exception to requirements of notice
- 8-231 Voting procedures and inspectors of elections
- 8-232 Delivery of notice; notice by electronic transmission [For application of this section, see 84 Del. Laws, c. 309, § 6]
- 8-233 Notice to stockholders sharing an address
Subchapter VIII. Amendment of Certificate of Incorporation; Changes in Capital and Capital Stock
Subchapter IX. Merger, Consolidation or Conversion
- 8-251 Merger or consolidation of domestic corporations [For application of this section, see 79 Del. Laws, c. 327, § 8; 80 Del. Laws, c. 265, § 17; and 82 Del. Laws, c. 256, § 24]
- 8-252 Merger or consolidation of domestic and foreign corporations; service of process upon surviving or resulting corporation
- 8-253 Merger of parent corporation and subsidiary corporation or corporations
- 8-254 Merger or consolidation of domestic corporations and joint-stock or other associations
- 8-255 Merger or consolidation of domestic nonstock corporations
- 8-256 Merger or consolidation of domestic and foreign nonstock corporations; service of process upon surviving or resulting corporation
- 8-257 Merger or consolidation of domestic stock and nonstock corporations
- 8-258 Merger or consolidation of domestic and foreign stock and nonstock corporations
- 8-259 Status, rights, liabilities, of constituent and surviving or resulting corporations following merger or consolidation
- 8-260 Powers of corporation surviving or resulting from merger or consolidation or upon conversion or domestication; issuance of stock, bonds or other indebtedness
- 8-261 Remedies; appointment of stockholder representatives; effect of merger upon pending actions [For application of this section, see 84 Del. Laws, c. 309, § 6]
- 8-262 Appraisal rights [For application of this section, see 81 Del. Laws, c. 354, § 17; 82 Del. Laws, c. 45, § 23; 82 Del. Laws, c. 256, § 24; 83 Del. Laws, c. 377, § 22; and 84 Del. Laws, c. 98, § 16]
- 8-263 Merger or consolidation of domestic corporations and partnerships; service of process upon surviving or resulting corporation or partnership
- 8-264 Merger or consolidation of domestic corporations and limited liability companies; service of process upon surviving or resulting corporation or limited liability company
- 8-265 Conversion of other entities to a domestic corporation [For application of this section, see 84 Del. Laws, c. 98, § 17]
- 8-266 Conversion of a domestic corporation to other entities [For application of this section, see 84 Del. Laws, c. 98, § 16]
- 8-267 Merger of parent entity and subsidiary corporation or corporations
- 8-268 Amendments to certificate of incorporation of the surviving corporation; disclosure schedules [For application of this section, see 84 Del. Laws, c. 309, § 6]
Subchapter X. Sale of Assets, Dissolution and Winding Up
- 8-271 Sale, lease or exchange of assets; consideration; procedure
- 8-272 Mortgage or pledge of assets
- 8-273 Dissolution of joint venture corporation having 2 stockholders
- 8-274 Dissolution before issuance of shares or beginning of business; procedure
- 8-275 Dissolution generally; procedure
- 8-276 Dissolution of nonstock corporation; procedure
- 8-277 Payment of franchise taxes before dissolution, merger, transfer or conversion
- 8-278 Continuation of corporation after dissolution for purposes of suit and winding up affairs
- 8-279 Trustees or receivers for dissolved corporations; appointment; powers; duties
- 8-280 Notice to claimants; filing of claims
- 8-281 Payment and distribution to claimants and stockholders
- 8-282 Liability of stockholders of dissolved corporations
- 8-283 Jurisdiction
- 8-284 Revocation or forfeiture of charter; proceedings
- 8-285 Dissolution or forfeiture of charter by decree of court; filing
Subchapter XI. Insolvency; Receivers and Trustees
- 8-291 Receivers for insolvent corporations; appointment and powers
- 8-292 Title to property; filing order of appointment; exception
- 8-293 Notices to stockholders and creditors
- 8-294 Receivers or trustees; inventory; list of debts and report
- 8-295 Creditors’ proofs of claims; when barred; notice
- 8-296 Adjudication of claims; appeal
- 8-297 Sale of perishable or deteriorating property
- 8-298 Compensation, costs and expenses of receiver or trustee
- 8-299 Substitution of trustee or receiver as party; abatement of actions
- 8-300 Employee’s lien for wages when corporation insolvent
- 8-301 Discontinuance of liquidation
- 8-302 Compromise or arrangement between corporation and creditors or stockholders
- 8-303 Proceeding under the Federal Bankruptcy Code of the United States; effectuation
Subchapter XII. Renewal, Revival, Extension and Restoration of Certificate of Incorporation or Charter
Subchapter XIII. Suits Against Corporations, Directors, Officers or Stockholders
- 8-321 Service of process on corporations
- 8-322 Failure of corporation to obey order of court; appointment of receiver
- 8-323 Failure of corporation to obey writ of mandamus; quo warranto proceedings for forfeiture of charter
- 8-324 Attachment of shares of stock or any option, right or interest therein; procedure; sale; title upon sale; proceeds
- 8-325 Actions against officers, directors or stockholders to enforce liability of corporation; unsatisfied judgment against corporation
- 8-326 Action by officer, director or stockholder against corporation for corporate debt paid
- 8-327 Stockholder’s derivative action; allegation of stock ownership
- 8-328 Effect of liability of corporation on impairment of certain transactions
- 8-329 Defective organization of corporation as defense
- 8-330 Usury; pleading by corporation
Subchapter XIV. Close Corporations; Special Provisions
- 8-341 Law applicable to close corporation
- 8-342 Close corporation defined; contents of certificate of incorporation
- 8-343 Formation of a close corporation
- 8-344 Election of existing corporation to become a close corporation
- 8-345 Limitations on continuation of close corporation status
- 8-346 Voluntary termination of close corporation status by amendment of certificate of incorporation; vote required
- 8-347 Issuance or transfer of stock of a close corporation in breach of qualifying conditions
- 8-348 Involuntary termination of close corporation status; proceeding to prevent loss of status
- 8-349 Corporate option where a restriction on transfer of a security is held invalid
- 8-350 Agreements restricting discretion of directors
- 8-351 Management by stockholders
- 8-352 Appointment of custodian for close corporation
- 8-353 Appointment of a provisional director in certain cases
- 8-354 Operating corporation as partnership
- 8-355 Stockholders’ option to dissolve corporation
- 8-356 Effect of this subchapter on other laws
Subchapter XV. Public Benefit Corporations
- 8-361 Law applicable to public benefit corporations; how formed
- 8-362 Public benefit corporation defined; contents of certificate of incorporation
- 8-363 Nonprofit nonstock corporations [For application of this section, see 82 Del. Laws, c. 256, § 24]
- 8-364 Stock certificates; notices regarding uncertificated stock
- 8-365 Duties of directors
- 8-366 Periodic statements and third-party certification
- 8-367 Suits to enforce the requirements of § 365(a) of this title
- 8-368 No effect on other corporations
Subchapter XVI. Foreign Corporations
- 8-371 Definition; qualification to do business in State; procedure
- 8-372 Additional requirements in case of change of name, change of business purpose or merger or consolidation
- 8-373 Exceptions to requirements
- 8-374 Annual report
- 8-375 Failure to file report
- 8-376 Service of process upon qualified foreign corporations
- 8-377 Change of registered agent; reinstatement of qualification to do business
- 8-378 Penalties for noncompliance
- 8-379 Banking powers denied
- 8-380 Foreign corporation as fiduciary in this State
- 8-381 Withdrawal of foreign corporation from State; procedure; service of process on Secretary of State
- 8-382 Service of process on nonqualifying foreign corporations
- 8-383 Actions by and against unqualified foreign corporations
- 8-384 Foreign corporations doing business without having qualified; injunctions
- 8-385 Filing of certain instruments with recorder of deeds not required
Subchapter XVII. Domestication and Transfer
Subchapter XVIII. Miscellaneous Provisions
- 8-391 Amounts payable to Secretary of State upon filing certificate or other paper
- 8-392 Reserved
- 8-393 Rights, liabilities and duties under prior statutes
- 8-394 Reserved power of State to amend or repeal chapter; chapter part of corporation’s charter or certificate of incorporation
- 8-395 Corporations using “trust” in name, advertisements and otherwise; restrictions; violations and penalties; exceptions
- 8-396 Publication of chapter by Secretary of State; distribution
- 8-397 Penalty for unauthorized publication of chapter
- 8-398 Short title
CHAPTER 5. Corporation Franchise Tax18 sections
- 8-501 Corporations subject to and exempt from franchise tax
- 8-502 Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State
- 8-503 Rates and computation of franchise tax
- 8-504 Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due
- 8-505 Review and refund; jurisdiction and power of the Secretary of State; appeal
- 8-506 Fund for payment of refunds
- 8-507 Collection of tax; preferred debt
- 8-508 Injunction against exercise of franchise or transacting business
- 8-509 Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property
- 8-510 Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time
- 8-511 Repeal of charters of delinquent corporations; report to Governor and proclamation
- 8-512 Filing and publication of proclamation
- 8-513 Acting under proclaimed charter; penalty
- 8-514 Mistakes in proclamation; correction
- 8-515 Annual report of Secretary of State
- 8-516 Retaliatory taxation and regulation; imposition
- 8-517 Duties of Attorney General
- 8-518 Relief for corporations with assets in certain unfriendly nations
CHAPTER 6. Professional Service Corporations19 sections
- 8-601 Legislative intent
- 8-602 Short title
- 8-603 Definitions
- 8-604 Exemptions
- 8-605 Authority to organize; law governing
- 8-606 Number of directors; officers
- 8-607 Rendition of professional services through licensed officers, employees and agents
- 8-608 Chapter not to affect professional relationship; legal liabilities and standards for professional conduct; negligence; attachment of assets
- 8-609 Engaging in other business prohibited
- 8-610 Issuance of capital stock to licensed individuals; voting trust agreements prohibited; holding of stock by shareholder’s estate
- 8-611 Disqualification of officer, shareholder, agent or employee
- 8-612 Sale or transfer of shares
- 8-613 Price for shares
- 8-614 Perpetual corporate existence
- 8-615 Conversion into business corporation
- 8-616 Time for transfer of shares upon death or disqualification
- 8-617 Corporate name
- 8-618 Applicability of General Corporation Law; consolidation or merger of professional corporations; annual report
- 8-619 Construction of chapter
Title 9 — Counties1,341 sections
CHAPTER 1. Boundaries of Counties and Hundreds7 sections
CHAPTER 3. County Governments Generally41 sections
Subchapter I. General Provisions
- 9-301 Composition of county governments; change of terminology as to New Castle County
- 9-302 Officers and employees holding other offices
- 9-303 Vacancies in county government
- 9-304 County government; supplies for county officers
- 9-305 Capitation tax
- 9-306 Agritourism activities on farms
- 9-307 Woods Haven School for Girls; appropriations [Repealed]
- 9-308 Children’s Bureau of Delaware; appropriations
- 9-309 Ambulance, fire protection and police services; appropriations
- 9-310 Parking spaces for use by persons with disabilities
- 9-311 Insurance and workmen’s compensation for county employees
- 9-312 Continuance of system of personnel administration
- 9-313 Use of mobile homes on farms
- 9-314 Award of contracts for public work or goods
- 9-315 Records open to inspection
- 9-316 Fines and forfeitures payable to county; neglect to pay over; penalty
- 9-317 Title to real estate owned by county
- 9-318 Legal proceedings
- 9-319 Review of comprehensive plans
- 9-320 Property tax credits for individuals with disabilities
- 9-321 Notice of violation; manufactured home community
Subchapter II. County Governments
- 9-330 General powers and duties
- 9-331 Tie vote in election; appointment by Governor
- 9-332 Traveling expenses [Repealed]
- 9-333 Oath of office
- 9-334 Organization meeting; election of president
- 9-335 Regular meetings [Repealed]
- 9-336 Special meetings
- 9-337 Quorum [Repealed]
- 9-338 Adjournment
- 9-339 Rules
- 9-340 Attorneys for governing body
- 9-341 Bailiffs to governing body; constables
- 9-342 Fiscal year for counties and county agencies
- 9-343 Form of accounts and warrants
- 9-344 Rejection and forfeiture of assigned claims
- 9-345 Dealing in county warrants by elected officials
- 9-346 Gifts or rebates; penalty
- 9-347 Investigation; power to compel attendance of witnesses and to administer oaths
- 9-348 Annual audit; qualifications and selection of auditors
- 9-349 Public advertising and notices
CHAPTER 5. Suburban Community Improvements65 sections
Subchapter I. Sidewalks, Streets, Signs, Drainage, Storm Sewers
- 9-501 Definitions
- 9-502 Bonds; power of county government to issue; terms of; faith and credit of county pledged to payment of bonds
- 9-503 Petition to county government for improvements; who may petition; contents
- 9-504 Survey and plot of community by State Department of Transportation
- 9-505 Determination by county government after receipt of survey and plot
- 9-506 Division of Highways data
- 9-507 Election to authorize bond issue; fixing time for holding
- 9-508 Contents of notice of election
- 9-509 Place, time and manner of voting; judge of election
- 9-510 Persons entitled to vote
- 9-511 Certification of result of election; retention of ballots
- 9-512 Notification to Director if bond issue authorized
- 9-513 Bonds; issuance by county government; resolution authorizing issuance and fixing terms of; use of general and other funds to finance construction
- 9-514 Preparation, form and execution of bonds
- 9-515 Sale of bonds; proceeds of sale; advertising required
- 9-516 Requirements for bidding on bonds
- 9-517 Rejection and acceptance of bids; opinion required
- 9-518 Rights-of-way; acquisition of; limitations on
- 9-519 Contracts for improvements; procedure for awarding
- 9-520 Exemption from limitations of county contract laws
- 9-521 Supervision of work
- 9-522 Payment to contractor
- 9-523 Maintenance of improvements
- 9-524 Assessment on real property in suburban community; time for making and basis
- 9-525 Determination of portion of total assessment payable annually; special lien; payment
- 9-526 Lien book; preparation and distribution
- 9-527 Notice of assessment; when to be given; contents; interest on delinquent installments
- 9-528 Record of lien on books of board of assessment
- 9-529 Receipt and disposition of assessment payments; bond
- 9-530 Bill for annual installment of assessment; mailing
- 9-531 Collection of assessments in default; procedure; deficiencies
- 9-532 Special sinking fund
- 9-533 Payment and retirement of bonds and interest
- 9-534 Cancellation of bonds
- 9-535 Suburban community streets and roads
Subchapter II. Fire Hydrants and Water Mains
- 9-551 Definitions
- 9-552 Bonds; power of county government to issue; terms of; faith and credit of county pledged to payment of bonds
- 9-553 Petition to county government for improvements; who may petition; contents
- 9-554 Determination by county government after receipt of petition
- 9-555 Review and approval of data by county engineer
- 9-556 Election to authorize bond issue; fixing time for holding; voting list
- 9-557 Notice of election; contents of notice
- 9-558 Place, time and manner of voting; judge of election
- 9-559 Persons qualified to vote
- 9-560 Certification of result of election; retention of ballots
- 9-561 Notification to county engineer if bond issue authorized
- 9-562 Bonds; issuance of by county government; resolution authorizing issuance and fixing terms of; use of general funds in lieu of issuing bonds
- 9-563 Preparation, form and execution of bonds
- 9-564 Sale of bonds; proceeds of sale; advertising required
- 9-565 Requirements for bidding on bonds
- 9-566 Rejection and acceptance of bids; opinion required
- 9-567 Contracts for improvements; procedure for awarding; terms
- 9-568 Payment to contractor
- 9-569 Improvements incorporated into contractor’s system; responsibility for maintenance; inspections of fire hydrants and connecting water mains; testing of fire-fighting equipment
- 9-570 Assessment on real property in suburban community; time for making and basis
- 9-571 Determination of portion of total assessment payable annually; special lien; payment
- 9-572 Lien book; preparation and distribution
- 9-573 Notice of assessment; when to be given; contents; interest on delinquent installments
- 9-574 Record of lien on books of board of assessment
- 9-575 Receipt and disposition of assessments; bond
- 9-576 Bill for annual installment of assessment; mailing
- 9-577 Collection of assessments in default; procedure; deficiencies
- 9-578 Special sinking fund
- 9-579 Payment and retirement of bonds and interest
- 9-580 Cancellation of bonds
CHAPTER 6. Suburban Parks and Recreation32 sections
Subchapter I. General Provisions
Subchapter II. County Park and Recreation Commissions
Subchapter III. Formation of Suburban Park Community and Election
- 9-625 Petition to county government; who may petition; contents
- 9-626 Study of suburban park community plan by commission; hearings; notice; recommendations to county government
- 9-627 Determination of status by county government
- 9-628 Preparation of survey, plans, specifications and estimates
- 9-629 Limitation on cost of park and improvements
- 9-630 Election to approve suburban park community and authorize bond issue
- 9-631 Notice of election
- 9-632 Place of holding election; times; manner of voting
- 9-633 Tabulating votes; certificate of result
- 9-634 Formation of suburban park community by county government
Subchapter IV. County Bonds; Assessments and Costs
Subchapter V. Acquisition, Improvement and Maintenance of Park Areas
Subchapter VI. Revision of Suburban Park Community
CHAPTER 7. Park Districts40 sections
Subchapter I. General Provisions
Subchapter II. Organization; Elections
- 9-710 Petition to form district
- 9-711 Filing of petition
- 9-712 Calling election; appointment of election officials
- 9-713 Form of ballot
- 9-714 Canvass of returns
- 9-715 When district organized
- 9-716 First election nominations
- 9-717 Fixing terms of commissioners
- 9-718 Succeeding elections; nominations; ballot
- 9-719 Terms; election date; notice of election
- 9-720 Conduct of elections
- 9-721 Vacancies; method of filling
Subchapter III. Officers; Elections; Powers and Duties
Subchapter IV. Taxing Powers
Subchapter V. Bonds; Powers to Issue; Terms
Subchapter VI. Miscellaneous Provisions
CHAPTER 8. County Libraries20 sections
Subchapter I. General Purposes
Subchapter II. Method of Creating and Operating Library Systems in Kent County
- 9-803 Authority to establish systems
- 9-804 Payment of costs of countywide library system
- 9-805 Library districts — Establishment; budget
- 9-806 Library districts — Tax rate
- 9-807 Library districts — Tax levy
- 9-808 Library districts — Delivery of duplicate assessment list
- 9-809 Library districts — Tax collection warrant
- 9-810 Library districts — Collection of library district taxes; lien on real property
- 9-811 General borrowing power
- 9-812 Adoption of resolution
- 9-813 Submission of resolution to voters
- 9-814 Notice of resolution; publication; form
- 9-815 Election ballot
- 9-816 Results of election
- 9-817 Bonds — Issuance; form
- 9-818 Bonds — Payment of interest and principal; sinking fund
- 9-819 Bonds — Assumption of existing library district bonds
CHAPTER 9. Dogs28 sections
Subchapter I. General Provisions
- 9-901 Definitions [Transferred]
- 9-902 Fees for dog and kennel licenses; terms [Transferred]
- 9-903 Inspections of facilities and premises; suspension of kennel or retail dog dealer license [Transferred]
- 9-904 Specifications for the humane handling, care and treatment of dogs [Transferred]
- 9-905 Licensing agents; bond requirements; service charge; negotiations [Transferred]
- 9-906 Reciprocity of dog license [Transferred]
- 9-907 Rules and regulations [Transferred]
- 9-908 Dogs running at large [Transferred]
- 9-909 Destruction of muskrat dens, poultry or livestock [Transferred]
- 9-910 Dogs deemed personal property; theft; penalty [Transferred]
- 9-911 Injuring or killing dogs for certain acts [Transferred]
- 9-912 Poisoning of dogs [Transferred]
- 9-913 Liability of dog owner for damages [Transferred]
- 9-914 Impounding of dog running at large [Transferred]
- 9-915 Penalties; fines [Transferred]
- 9-916 Unauthorized acts against a service dog; penalties [Transferred]
- 9-917 County dog law management [Transferred]
- 9-918 Rules and regulations [Transferred]
- 9-919 Reserved
Subchapter II. Dangerous and Potentially Dangerous Dogs
- 9-920 Definitions [Transferred]
- 9-921 Dog Control Panel; establishment; organization [Transferred]
- 9-922 Seizure and impoundment of dangerous or potentially dangerous dogs; notification of dog owner; request for hearing [Transferred]
- 9-923 Exceptions [Transferred]
- 9-924 Hearing procedures; appeal [Transferred]
- 9-925 Finding to declare a dog dangerous; duties of owner [Transferred]
- 9-926 Finding to declare a dog potentially dangerous; duties of owner [Transferred]
- 9-927 Liability of owner for costs of impoundment [Transferred]
- 9-928 Violations by owners of dangerous or potentially dangerous dogs; penalties [Transferred]
CHAPTER 10. For-Profit Cemeteries3 sections
CHAPTER 11. County Executive and County Council62 sections
Subchapter I. Powers of the Government of New Castle County
Subchapter II. County Executive
- 9-1111 Election and term
- 9-1112 Qualifications
- 9-1113 Compensation
- 9-1114 Vacancy in office
- 9-1115 Absence or disability
- 9-1116 Powers and duties
- 9-1117 Performance of functions by contract
- 9-1118 Civil defense
- 9-1119 Communications between County Executive and County Council
- 9-1120 Power to appoint Chief Administrative Officer and Department Directors
- 9-1121 Powers and duties of Chief Administrative Officer
- 9-1122 County executive restructuring power
Subchapter III. Budgeting
- 9-1125 Local service functions; New Castle County property tax rates in municipalities
- 9-1126 Local service functions; calculation of net county LSF cost and individual LSF tax rates
- 9-1127 Local service functions; change in degree of performance; notice requirements
- 9-1128 Local service functions; determining the New Castle County service percentage and credit percentage
- 9-1129 Local service functions; Local Service Function Review Committee
- 9-1131 Separate budgeting for local service functions performed by the County
- 9-1132 Preparation of the annual operating budget; distribution of budget requests; completed forms; preliminary budget; preliminary budget hearings; operating budget; distribution of operating budget
- 9-1133 Administration and enforcement of the operating budget ordinance; adoption of operating budget; allocations and allotments; approval of allocations and allotments; revisions
- 9-1134 Preparation of the capital program and the capital budget; preparation by Chief Administrative Officer; recommendation by County Executive; action by County Council
- 9-1135 Administration of the capital budget
- 9-1136 Fiscal year
- 9-1137 Encumbrance defined
- 9-1138 Budgets for grants
Subchapter IV. County Council
- 9-1141 Number and term
- 9-1142 Qualifications
- 9-1143 Prohibitions
- 9-1144 Salary
- 9-1145 President of the County Council; President pro tempore
- 9-1146 Powers of County Council
- 9-1147 Vacancies
- 9-1148 Clerk of County Council
- 9-1149 Investigations; refusal to obey; penalties
- 9-1150 Procedure
- 9-1151 Action required by ordinance
- 9-1152 Ordinances generally
- 9-1153 Procedure for amendments to Zoning Code
- 9-1154 Procedure for adoption of official map
- 9-1155 Consideration and adoption of the annual operating budget ordinance
- 9-1156 Submission of ordinance to County Executive
- 9-1157 Emergency ordinances
- 9-1158 Budget of revenues
- 9-1159 Capital program and capital budget
- 9-1160 Unrestricted use of present revenues [Repealed]
- 9-1161 Authentication, recording, codification, and reproduction of ordinances
- 9-1162 Adoption of pay plans
- 9-1163 Creation of debt
- 9-1164 Councilmanic districts
- 9-1165 Redistricting after each census
- 9-1166 Election of County Executive and officials of the county governing body
- 9-1167 Creation of departments and agencies
- 9-1168 Vesting of slum clearance and housing authorities’ powers in county departments
- 9-1169 Initial council meeting
Subchapter V. General Provisions
CHAPTER 13. County Departments64 sections
Subchapter I. Department of Land Use
- 9-1301 Functions
- 9-1302 Definitions
- 9-1303 Planning Board
- 9-1304 Functions of Planning Board
- 9-1305 Adoption and effectuation of comprehensive plan
- 9-1306 Legal effect of subdivision regulations
- 9-1307 Planned street lines and public parks; official map
- 9-1308 Legal effect of official map or street plan
- 9-1309 Presumption of approval
- 9-1310 Legal effects of previously established road locations and road lines
- 9-1311 Board of Adjustment
- 9-1312 Regulations governing organization, procedure and jurisdiction of the Board of Adjustment
- 9-1313 Jurisdiction of Board of Adjustment
- 9-1314 Judicial review of Board of Adjustment decisions; procedure
- 9-1315 Board of License Inspection and Review
- 9-1316 Board of Building Standards
- 9-1317 Board of Assessment Review
- 9-1318 Functions of Board of Assessment Review
- 9-1319 Appointment and duties of additional Board members and referees
- 9-1320 Judicial review
- 9-1321 General provisions relating to assessment
- 9-1322 Assessment of property
- 9-1323 Obligations and rights of property owners
Subchapter II. Police Department
- 9-1331 County police; powers and duties
- 9-1332 Functions
- 9-1333 Other police prohibited
- 9-1334 County responsibility for fire protection and ambulance and rescue service
- 9-1335 Fire prevention outside of incorporated towns
- 9-1336 Establishment of school crossing guard unit for New Castle County
- 9-1337 Duties; compensation; uniform
- 9-1338 Coordination with school boards
- 9-1339 Levy and collection of tax
Subchapter III. Department of Special Services
Subchapter IV. Department of Community Services
Subchapter V. Department of Administration
- 9-1361 Office of Administrative Services; functions
- 9-1362-1370 Reserved
- 9-1371 Office of Finance; functions
- 9-1371A Board of Assessment Review
- 9-1371B Functions of Board of Assessment Review
- 9-1371C Appointment and duties of additional Board members and referees
- 9-1371D Judicial review
- 9-1371E General provisions relating to assessment
- 9-1371F Assessment of property
- 9-1372 Sworn information
- 9-1373 General provisions relating to levy, billing and collection of taxes
- 9-1374 Obligations and rights of property owners
- 9-1375 Collection of taxes
- 9-1376 Records of tax delinquencies
- 9-1377 Audit of accounts
- 9-1378-1380 Reserved
- 9-1381 Office of Human Resources; functions
- 9-1382 Continuance of present system
- 9-1383 Human Resources Advisory Board
- 9-1384 Pension plan for employees
- 9-1385-1390 Reserved
- 9-1391 Office of Law; functions
- 9-1392 Appointment of County Attorney
- 9-1393 Qualifications of County Attorney
- 9-1394 Assistant County Attorneys
- 9-1395 Compensation of County Attorney
- 9-1396 Other employees
- 9-1397 Subpoena power
CHAPTER 14. The County Auditor10 sections
- 9-1401 Selection, qualification, term, compensation and removal of the County Auditor
- 9-1402 Budget; Assistant County Auditors; Contract Auditors
- 9-1403 Certification of annual financial report of Chief Financial Officer
- 9-1404 Annual audits and the audit committee
- 9-1405 Reports of the County Auditor; audit follow up
- 9-1406 Assistance to County Council
- 9-1407 Audit schedule; special examinations or audits; risk assessment review
- 9-1408 Access to records, property and employees; required contract provisions for access
- 9-1409 Annual external audit
- 9-1410 Quality assurance reviews
CHAPTER 15. Government of New Castle County10 sections
Subchapter I. General Provisions
Subchapter II. Powers and Duties
Subchapter III. Authorized Appropriations
CHAPTER 19. Fire and Police Protection [Repealed].1 section
CHAPTER 21. Street and Highway Lighting4 sections
CHAPTER 22. Sewers37 sections
Subchapter I. General Provisions
- 9-2201 Definitions
- 9-2202 Powers of County
- 9-2203 Sewerage system within city or town
- 9-2204 Bonds; authorization, amount, terms, sale and interest rate
- 9-2205 Authorized signatures on bonds; validity of issuance
- 9-2206 Payment of bonds; faith and credit of County; tax levy
- 9-2207 Authorization of covenants in revenue bonds
- 9-2208 Service charges; amount and application
- 9-2209 Power to make charges; liability of users; computation of rates
- 9-2210 Penalties for failure to pay charges
- 9-2211 Lien of service charges on real estate
- 9-2212 Sewer lien docket
- 9-2213 Water consumption statement and other information for Department
- 9-2214 Discontinuance of water supply for failure to pay service charge
- 9-2215 Contract with city or town for disposal or treatment of sewage
- 9-2216 Connection of property with sewers
- 9-2217 Licensed plumber to connect property with sewers
- 9-2218 Misrepresentations in application and unauthorized connections with sewer; penalty
- 9-2219 Surveys and inspections by Department; penalty for refusal to permit
- 9-2220 Construction of chapter with other laws
- 9-2221 Sewage pumps—Maintenance thereof
Subchapter II. Monition Method of Sale in New Castle County
- 9-2222 Established [Repealed]
- 9-2223 Affidavit; judgment; praecipe; issuance [Repealed]
- 9-2224 Form [Repealed]
- 9-2225 Service; written notice; posting; return; alias or pluries monition [Repealed]
- 9-2226 Affidavit of defense [Repealed]
- 9-2227 Jury trial [Repealed]
- 9-2228 Discharge of property from lien [Repealed]
- 9-2229 Writ of venditioni exponas [Repealed]
- 9-2230 Effect of sale of real estate or interest therein [Repealed]
- 9-2231 Petition for deed of conveyance [Repealed]
- 9-2232 Redemption by owner [Repealed]
- 9-2233 Petition by owner after redemption; effect of redemption [Repealed]
- 9-2234 Approval of sale [Repealed]
- 9-2235 Service charge to be lien upon property; construction of “Superior Court” [Repealed]
- 9-2236 Fees and costs [Repealed]
- 9-2237 Purchase at Sheriff’s Sale by agent of County [Repealed]
CHAPTER 23. Sanitary Sewer Districts21 sections
- 9-2301 Conditions for establishment of sanitary sewer district
- 9-2302 Establishment or revision of sanitary sewer districts without election; consolidation of districts
- 9-2303 Establishment of sanitary sewer district upon petition of voters
- 9-2304 Public hearing; notice
- 9-2305 Action of County Council following hearing
- 9-2306 Election on question of establishment of district
- 9-2307 Action of County Council following election favoring establishment of district
- 9-2308 Construction of system adequate for future connections
- 9-2309 Construction or maintenance of sewers for cities or towns
- 9-2310 Adjustment of assessment for cost of existing sewers included in a district
- 9-2311 Bonds; power to issue; terms; authority of County Executive
- 9-2312 Notice of sale of bonds
- 9-2313 Deposit accompanying bids
- 9-2314 Sale of bonds; opinion of County Attorney
- 9-2315 Preparation, form and execution of bonds
- 9-2316 Annual assessment; procedure for fixing amount
- 9-2317 Collection of assessments
- 9-2318 Rules and regulations governing use of sewage disposal facilities
- 9-2319 Grants or loans from federal, state or interstate agencies
- 9-2320 Validation of prior acts and proceedings
- 9-2321 Order to connect to sanitary sewer; enforcement
CHAPTER 24. Garbage Disposal11 sections
- 9-2401 Acquisition of land generally; construction and operation of incineration or garbage disposal plant
- 9-2402 Acquisition by purchase or eminent domain; condemnation proceedings
- 9-2403 Powers of County Council as to operation of plant; regulations and charges for service
- 9-2404 Power to borrow money and issue bonds; interest rates
- 9-2405 Terms of bonds
- 9-2406 Execution and record of bonds
- 9-2407 Sale of bonds
- 9-2408 Principal and interest payments; taxes
- 9-2409 Deposit and use of proceeds of sale of bonds; liability of purchasers or holders
- 9-2410 Exemption of bonds from taxation
- 9-2411 Definitions
CHAPTER 25. Building Code15 sections
- 9-2501 Definitions
- 9-2502 Promulgation of building code
- 9-2503 Existing building; application to
- 9-2504 Registration and testing of contractors
- 9-2505 Fees
- 9-2506 Department of Land Use; administration and enforcement
- 9-2507 Inspections and certifications of compliance
- 9-2508 Records
- 9-2509 Construction of buildings, structures and equipment; use and occupancy
- 9-2510 Application for permits
- 9-2511 Use and maintenance of building or structure erected in violation of code
- 9-2512 Violation of regulations or chapter; notices and orders
- 9-2513 Penalties
- 9-2514 Abatement proceedings
- 9-2515 Exceptions
CHAPTER 26. Zoning30 sections
Subchapter I. General Provisions
- 9-2601 Power of County Council; area subject to regulation
- 9-2602 Zoning plan and regulations
- 9-2603 Purposes of regulations
- 9-2604 Assistance from and cooperation with other agencies
- 9-2605 Department’s powers in conduct of public hearing
- 9-2606 Adoption by county government of zoning plan and regulations; public hearing and notice; consultative hearings; resubmission to Department of Planning [Repealed]
- 9-2607 Changes in zoning district, plan or regulations; procedure
- 9-2608 Zoning coordination and integration; committees and rules of Department of Land Use
- 9-2609 Violations of regulations or subchapter; enforcement, remedies and penalties
- 9-2610 Nonconforming uses of land or buildings
- 9-2611 Conflict between zoning regulations and other laws
- 9-2612 Residential facilities for persons with disabilities
- 9-2613 Notice to local school districts of residential zoning changes
- 9-2614 Changes in zoning
- 9-2615 Notice to property owners of zoning changes
- 9-2616 Emergency Communication Systems
Subchapter II. The Quality of Life Act
- 9-2651 Short title; intent and purpose
- 9-2652 Definitions
- 9-2653 Scope of subchapter
- 9-2654 Areas under this subchapter
- 9-2655 Local planning agency
- 9-2656 Required and optional elements of comprehensive plan; studies and surveys [Effective until Nov. 15, 2026]
- 9-2656 Required and optional elements of comprehensive plan; studies and surveys [Effective Nov. 15, 2026]
- 9-2657 State responsibilities to local planning agencies
- 9-2658 Evaluation and appraisal of comprehensive plan
- 9-2659 Legal status of comprehensive plan
- 9-2660 County comprehensive plan
- 9-2661 Information from state and local agencies and school districts
- 9-2662 Highway capacity
Subchapter III. Citizens Bill of Rights Act
CHAPTER 27. School Crossing Guards [Repealed].1 section
CHAPTER 28. Water Supply10 sections
- 9-2801 Definitions
- 9-2802 Powers of County
- 9-2803 Costs; authorization, amount, terms, sale, interest rate, etc., of bonds
- 9-2804 Authorized signatures on bonds, validity of issuance
- 9-2805 Payment of bonds; faith and credit of County; tax levy
- 9-2806 Fees; contracts for use of water
- 9-2807 Condemnation under right of eminent domain
- 9-2808 Title of property
- 9-2809 Penalties; enforcement
- 9-2810 Authority of Delaware River Basin Commission
CHAPTER 29. Property Maintenance10 sections
- 9-2901 Definitions
- 9-2902 Promulgation of property maintenance code
- 9-2903 Department of Land Use; administration and enforcement
- 9-2904 Removal of weeds, grasses, refuse, rubbish, trash or other waste material
- 9-2905 Fees
- 9-2906 Violation of regulations or chapter; notices and orders
- 9-2907 Abatement; creation of tax lien
- 9-2908 Penalties
- 9-2909 Additional remedies
- 9-2910 Exceptions
CHAPTER 30. Subdivision and Land Development13 sections
- 9-3001 Definitions
- 9-3002 Power to regulate
- 9-3003 Land subdivision regulations
- 9-3004 Content of land subdivision regulations
- 9-3005 Issuance of building and occupancy permits [Repealed]
- 9-3006 Selling before approval; penalty; civil suits
- 9-3007 Recording unapproved plans; penalty
- 9-3008 Improvements private until dedicated
- 9-3009 Approved plan to be recorded
- 9-3010 Schedule of fees
- 9-3011 Effect of approved plan on official map
- 9-3012 Notice to local school districts of residential subdivision plans or changes in residential subdivision plans that increase density
- 9-3013 Effect of open space acquisition
CHAPTER 31. Pension Plan for Employees [Repealed].1 section
CHAPTER 32. New Castle County Tax Increment Financing Act15 sections
- 9-3201 Title
- 9-3202 Definitions
- 9-3203 Bonds to finance development of industrial, commercial or residential area authorized
- 9-3204 Payment of bonds
- 9-3205 Application of bond proceeds
- 9-3206 Conditions precedent to issuance of bonds
- 9-3207 Resolution creating special fund
- 9-3208 Uses of special fund
- 9-3209 Agreements to pay revenue from taxes on tax increment into special fund
- 9-3210 Ordinance authorizing bonds
- 9-3211 Exemption of bonds from taxation
- 9-3212 Nature and incidents of bonds
- 9-3213 Taxation of leased property in TIF District
- 9-3214 TIF District consistency with certified comprehensive plan
- 9-3215 Construction of chapter
CHAPTER 33. New Castle County Special Development Districts16 sections
- 9-3301 Definitions
- 9-3302 Special taxes authorized; purpose; requirements and restrictions
- 9-3303 Issuance and sale of bonds; section self-executing
- 9-3304 Bonds payable from special fund; complementary powers of governing body; proceeds
- 9-3305 Actions necessary before issuing bonds
- 9-3306 When no bonds outstanding
- 9-3307 Adoption of ordinance to implement authority
- 9-3308 Taxation of bonds
- 9-3309 Bond form; signatures; maturity; manner of sale
- 9-3310 Bonds issued are securities
- 9-3311 Powers granted are supplemental to other laws
- 9-3312 Construction of chapter
- 9-3313 Special taxes on real property as alternative to ad valorem taxes
- 9-3314 Bonds not to constitute general obligation debt
- 9-3315 Special Development District consistency with certified comprehensive plan
- 9-3316 Limitation on ad valorem or special taxes within Special Development District
CHAPTER 34. Stormwater Management10 sections
- 9-3401 Definitions
- 9-3402 Establishing a stormwater maintenance district
- 9-3403 Public hearing
- 9-3404 Creation of stormwater maintenance district
- 9-3405 Agreements for stormwater maintenance authorized
- 9-3406 Award of contracts
- 9-3407 Levy and collection of stormwater maintenance fee
- 9-3408 Administration of funds
- 9-3409 Continuation and termination of contracts; consolidation of stormwater maintenance districts
- 9-3410 Annual budgeting
CHAPTER 35. New Castle County Neighborhood Improvement Districts11 sections
- 9-3501 Short title
- 9-3502 Legislative findings
- 9-3503 Definitions
- 9-3504 Powers of New Castle County
- 9-3505 Creation of a neighborhood improvement district
- 9-3506 Creation of the neighborhood improvement district management association
- 9-3507 Powers of the neighborhood improvement district management association
- 9-3508 Special assessments and liens
- 9-3509 Annual audit, report, and meeting; additional audits
- 9-3510 Renewal and dissolution of a neighborhood improvement district
- 9-3511 Implementation
CHAPTER 41. Government of Kent County43 sections
Subchapter I. General Provisions
- 9-4101 Definitions
- 9-4102 Levy Court Districts in Kent County
- 9-4103 Election, qualifications and term of officials of the county governing body
- 9-4104 Salaries of elected officials of the county governing body
- 9-4105 Redistricting required
- 9-4106 Redistricting procedures
- 9-4107 Early termination of terms of office
- 9-4108 County Administrator
Subchapter II. Powers and Duties
- 9-4110 General powers; county government procedures; ordinances
- 9-4111 Creation of debt; authorization, procedures, debt limitation and anticipation borrowing
- 9-4112 Employment by county officers of a chief deputy and clerks [Repealed]
- 9-4113 Mileage and expenses of county officers and employees
- 9-4114 Employment of Courthouse janitor [Repealed]
- 9-4115 Removal of appointed officers; appeal
- 9-4116 Sinking fund
- 9-4117 County Engineer and other employees; appointment and duties
- 9-4118 Dumping of garbage, rubbish, ashes or other waste material
- 9-4119 Rivers, creeks, or small runs; widening, straightening
- 9-4120 Emergency dispatch center
- 9-4121 State or federal aid and programs
- 9-4122 Investment powers
- 9-4123 Department of Finance
- 9-4124 Receiver of Taxes and County Treasurer functions
- 9-4125 Board of Assessment Review
Subchapter III. Authorized Appropriations
- 9-4131 Fire companies
- 9-4132 Kent County Volunteer Firemen’s Association
- 9-4133 Ambulance service
- 9-4134 Rescue service
- 9-4135 Cities and towns; aid for maintenance of public dumping areas
- 9-4136 Appropriations for community services
- 9-4137 Appropriations for county records and assessments
- 9-4138 Sewer authorization loans
Subchapter IV. Personnel Administration
Subchapter V. Parks and Recreation Commission
- 9-4152 Establishment by county government
- 9-4153 Functions
- 9-4154 Acquisition of land
- 9-4155 Power to borrow money and issue bonds
- 9-4156 Terms of bonds
- 9-4157 Execution and record of bonds
- 9-4158 Sale of bonds
- 9-4159 Principal and interest payments; taxes
- 9-4160 Deposit and use of proceeds of sale of bonds
- 9-4161 Violations of rules and regulations
CHAPTER 43. Pension for County Employees [Repealed].23 sections
- 9-4301 Short title [Repealed]
- 9-4302 Definitions [Repealed]
- 9-4303 Eligibility for retirement benefits; reduction because of other benefits [Repealed]
- 9-4304 Service in armed forces of the United States or in National Guard [Repealed]
- 9-4305 Retirement age; early retirement; mandatory retirement [Repealed]
- 9-4306 Retirement pension benefits [Repealed]
- 9-4307 Disability [Repealed]
- 9-4308 Submission of pension data to county government for determination of amount required to be raised by taxation [Repealed]
- 9-4309 Pension benefits; time and manner of payment; list of pensioners; optional forms [Repealed]
- 9-4310 Retirement of employee [Repealed]
- 9-4311 Preservation of pension records by Receiver of Taxes and County Treasurer [Repealed]
- 9-4312 Arbitration Commission [Repealed]
- 9-4313 Notice to employee of qualification for pension; resolution of county government [Repealed]
- 9-4314 Effect of receipt of pension or other benefits under other law [Repealed]
- 9-4315 Restrictions upon other employment by pensioner [Repealed]
- 9-4316 Exemption of pension benefits from taxation, attachment; assignability of benefits [Repealed]
- 9-4317 Funding [Repealed]
- 9-4318 Trustee [Repealed]
- 9-4319 Voluntary contributions [Repealed]
- 9-4320 Vested right to benefits [Repealed]
- 9-4321 Forfeitures for cause [Repealed]
- 9-4322 Effect of amendments [Repealed]
- 9-4323 Enactment of pension plan by ordinance [Repealed]
CHAPTER 44. Building Permits and Construction Codes15 sections
- 9-4401 Definitions
- 9-4402 Application for construction permits
- 9-4403 Reports on permits issued by incorporated cities or towns
- 9-4404 Inspections
- 9-4405 Fees
- 9-4406 Records
- 9-4407 Permits required
- 9-4408 Notice of violation
- 9-4409 Occupancy
- 9-4410 Penalties
- 9-4411 County government to appropriate necessary funds
- 9-4412 Jurisdiction of Superior Court
- 9-4413 Exceptions
- 9-4414 Enforcement of construction codes; remedies
- 9-4415 Construction using public financial assistance
CHAPTER 45. Sewers and Water35 sections
Subchapter I. General Provisions
- 9-4501 Definitions
- 9-4502 Powers of County
- 9-4503 Water system within city or town
- 9-4504 Bonds; authorization, amount, terms, sale and interest rate
- 9-4505 Authorized signatures on bonds; validity of issuance
- 9-4506 Payment of bonds, faith and credit of County; tax levy
- 9-4507 Authorization of covenants in bonds
- 9-4508 Service charges; amount and application
- 9-4509 Power to make charges; liability of users; computation of rates
- 9-4510 Penalties for failure to pay charges
- 9-4511 Lien of service charges on real estate
- 9-4512 Water lien docket
- 9-4513 Water consumption statement and other information for county government or its designated agent
- 9-4514 Discontinuance of water supply for failure to pay service charge
- 9-4515 Contract with municipality for the filtering, purifying or supplying of water
- 9-4516 Connection of property with water mains
- 9-4517 Licensed plumber to connect property with water mains
- 9-4518 Misrepresentations in application and unauthorized connections with water main; penalty
- 9-4519 Surveys and inspections by county government; penalty for refusal to permit
- 9-4520 Construction of chapter with other laws
- 9-4521 Annexation
Subchapter II. Monition Method of Sale in Kent County
- 9-4522 Established
- 9-4523 Praecipe; judgment; monition
- 9-4524 Form of monition
- 9-4525 Posting of monition; sheriff’s return; alias or pluries monition
- 9-4526 Issuance and form of writ of venditioni exponas
- 9-4527 Sales subject to approval of department of finance or chief county financial officer
- 9-4528 Title of property sold
- 9-4529 Petition by purchasers for deed of conveyance
- 9-4530 Redemption by owner
- 9-4531 Petition by owner after redemption for entry on judgment record
- 9-4532 Regularity of proceedings under venditioni exponas
- 9-4533 No proceedings unless tax is a lien upon property; construction of term “Superior Court”
- 9-4534 Fees and costs
- 9-4535 Purchase at sheriff’s sale by agent of county
CHAPTER 46. Sewers and Sewer Districts61 sections
- 9-4601 Definitions
- 9-4602 Purpose
- 9-4603 Planning
- 9-4604 Public hearing
- 9-4605 Representation by municipalities and districts
- 9-4606 Establishment of the county district
- 9-4607 Referendum upon petition
- 9-4608 Review
- 9-4609 Validation of prior establishment of districts
- 9-4610 Plans and specifications
- 9-4611 Contracts
- 9-4612 Powers of the county government
- 9-4613 Preliminary expenses
- 9-4614 Sewage charges and revenues
- 9-4615 Expense of the improvement
- 9-4616 Increase and improvement of facilities
- 9-4617 Increase of maximum amount to be expended
- 9-4618 Method of assessment
- 9-4619 Extension of the district
- 9-4620 Changes in zones of assessment
- 9-4621 Order to connect to sewer; enforcement
- 9-4622 Surveys and inspection by county government; penalty for refusal to permit
- 9-4623 Annexation
- 9-4624 Dissolution and diminishing area of sewer districts
- 9-4625 Exception to limitation on borrowing power
- 9-4626 Power to incur indebtedness by issuing bonds and notes
- 9-4627 Bond resolution vote required
- 9-4628 Form and content of bond resolution
- 9-4629 Procedure for passage of bond resolution
- 9-4630 Effective date of bond resolution
- 9-4631 Authorization of notes in anticipation of bonds
- 9-4632 Other proceedings by resolution
- 9-4633 Payment of bonds
- 9-4634 Payment of installment
- 9-4635 Period of usefulness
- 9-4636 Consolidation of bond issues
- 9-4637 Public sale of bonds
- 9-4638 Contents of notice of sale — Generally
- 9-4639 Contents of notice of sale — Award of bonds at single interest rate
- 9-4640 Contents of notice of sale — Multiple rate bidding
- 9-4641 Contents of notice of sale — Deposit
- 9-4642 Contents of notice of sale — Rejection of proposals
- 9-4643 Proposals opened publicly
- 9-4644 Private sale to public agencies
- 9-4645 Form of bonds
- 9-4646 Form of notes
- 9-4647 Execution of bonds and notes
- 9-4648 Bonds and notes redeemable prior to maturity
- 9-4649 Interest rates
- 9-4650 Application of proceeds
- 9-4651 Bonds and notes negotiable
- 9-4652 Reconversion of fully registered bonds
- 9-4653 Reissuance of bonds or notes lost or destroyed
- 9-4654 Reissuance of defaced or partially destroyed bonds or notes
- 9-4655 Certain agreements forbidden
- 9-4656 Payment of bonds and notes
- 9-4657 Appropriation may include engineering and other costs
- 9-4658 Validity of bonds not dependent on preliminary proceedings
- 9-4659 Legal effect of debt statement
- 9-4660 Short period of limitations
- 9-4661 Construction of chapter with other laws
CHAPTER 47. Garbage Disposal20 sections
Subchapter I. General Provisions
- 9-4701 Acquisition of land; construction and operation of incineration plant; definitions
- 9-4702 Acquisition of land by purchase
- 9-4703 Powers of county government as to operation of plant; regulations and charges for service
- 9-4704 Power to borrow money and issue bonds
- 9-4705 Terms of bonds
- 9-4706 Execution and record of bonds
- 9-4707 Sale of bonds
- 9-4708 Principal and interest payments; taxes
- 9-4709 Deposit and use of proceeds of sale of bonds
Subchapter II. Garbage Collections in Unincorporated Areas
- 9-4720 Definitions
- 9-4721 Petition to establish garbage collection district
- 9-4722 Public hearing
- 9-4723 Creation of garbage collection district
- 9-4724 Contracts for garbage collection authorized
- 9-4725 Award of contracts
- 9-4726 Levy and collection of garbage collection tax
- 9-4727 Administration of funds
- 9-4728 Annual rebidding on contracts [Repealed]
- 9-4729 Continuation and termination of contracts; consolidation of garbage collection districts
- 9-4730 Annual budgeting
CHAPTER 48. Regional Planning19 sections
- 9-4801 Definitions
- 9-4802 Regional Planning Commission and Regional Planning District; statement of purposes
- 9-4803 Regional Planning Commission
- 9-4804 Office space and equipment
- 9-4805 Secretary of Commission and other personnel
- 9-4806 Assistance to Commission by County and City of Dover
- 9-4807 Master plan of District
- 9-4808 Road surveys
- 9-4809 Official map of the District
- 9-4810 Subdivision plans; land development plans; road plats; submission to Commission; recording; fees; regulations
- 9-4811 Approval or disapproval of plat by Commission; hearing
- 9-4812 Recording unapproved plan; penalty for
- 9-4813 Cooperation with other agencies
- 9-4814 Entry upon land; access to records
- 9-4815 Appropriation; authority to make
- 9-4816 Issuance of building and occupancy permits
- 9-4817 Powers and duties of municipal corporations not affected
- 9-4818 Appeals from county government decisions
- 9-4819 Notice to local school districts of residential subdivision plans or changes in residential subdivision plans that increase density
CHAPTER 49. Zoning41 sections
Subchapter I. General Provisions
- 9-4901 Power of county government; area subject to regulation
- 9-4902 Zoning plan and regulations
- 9-4903 Purposes of regulations
- 9-4904 Kent County Zoning Commission; consolidation with Regional Planning Commission
- 9-4905 Assistance from and cooperation with other agencies
- 9-4906 Personnel and office facilities of Zoning Commission
- 9-4907 Tentative zoning plan; preparation of by Commission
- 9-4908 Public hearing and notice
- 9-4909 Commission’s powers in conduct of public hearing
- 9-4910 Adoption by county government of zoning plan and regulations; public hearing and notice; consultative hearings; resubmission to Commission
- 9-4911 Changes in zoning district; plan or regulations; procedure
- 9-4912 Zoning coordination and integration
- 9-4913 Board of Adjustment
- 9-4914 Board of Adjustment — Office and personnel
- 9-4915 Board of Adjustment — Rules governing organization, procedure and jurisdiction
- 9-4916 Appeals to the Board of Adjustment — Procedure
- 9-4917 Appeals to the Board of Adjustment — Powers
- 9-4918 Court review of decision of Board of Adjustment; proceedings
- 9-4919 Enforcement; remedies
- 9-4920 Nonconforming uses of land or buildings
- 9-4921 Appropriations
- 9-4922 Conflict between zoning regulations and other laws
- 9-4923 Residential facilities for persons with disabilities
- 9-4924 Notice to local school districts of residential zoning changes
- 9-4925 Changes in zoning
- 9-4926 Notice to property owners of zoning changes
- 9-4927 Emergency Communication Systems
Subchapter II. The Quality of Life Act
- 9-4951 Short title; intent and purpose
- 9-4952 Definitions
- 9-4953 Scope of subchapter
- 9-4954 Areas under this subchapter
- 9-4955 Local planning agency
- 9-4956 Required and optional elements of comprehensive plan; studies and surveys [Effective until Nov. 15, 2026]
- 9-4956 Required and optional elements of comprehensive plan; studies and surveys [Effective Nov. 15, 2026]
- 9-4957 State responsibilities to local planning agencies
- 9-4958 Evaluation and appraisal of comprehensive plan
- 9-4959 Legal status of comprehensive plan
- 9-4960 County comprehensive plan
- 9-4961 Information from state and local agencies and school districts
- 9-4962 Highway capacity
Subchapter III. Citizens Bill of Rights Act
CHAPTER 50. County Engineer and Other Employees1 section
CHAPTER 51. Street and Highway Lighting4 sections
CHAPTER 52. Stormwater Management10 sections
- 9-5201 Definitions
- 9-5202 Establishing a stormwater maintenance district
- 9-5203 Public hearing
- 9-5204 Creation of stormwater maintenance district
- 9-5205 Agreements for stormwater maintenance authorized
- 9-5206 Award of contracts
- 9-5207 Levy and collection of stormwater maintenance fee
- 9-5208 Administration of funds
- 9-5209 Continuation and termination of contracts; consolidation of stormwater maintenance districts
- 9-5210 Annual budgeting
CHAPTER 53. Single Family Mortgage Revenue Bonds4 sections
CHAPTER 54. Kent County Tax Increment Financing Act17 sections
- 9-5401 Title
- 9-5402 Definitions
- 9-5403 Bonds to finance development of industrial, commercial, or residential area authorized
- 9-5404 Payment of bonds
- 9-5405 Application of bond proceeds
- 9-5406 Conditions precedent to issuance of bonds
- 9-5407 Resolution creating special fund
- 9-5408 Uses of special fund
- 9-5409 Pledge of revenue from taxes on tax increment into other fund
- 9-5410 Agreements to pay revenue from taxes on tax increment into special fund
- 9-5411 Ordinance authorizing bonds
- 9-5412 Exemption of bonds from taxation
- 9-5413 Nature and incidents of bonds
- 9-5414 Taxation of leased property in TIF District
- 9-5415 TIF District consistency with certified comprehensive plan
- 9-5416 Referendum
- 9-5417 Construction of chapter
CHAPTER 55. Kent County Special Development Districts16 sections
- 9-5501 Definitions
- 9-5502 Special taxes authorized; purpose; requirements and restrictions
- 9-5503 Authority granted; section self-executing
- 9-5504 Bonds payable from special fund; complementary powers of governing body; proceeds
- 9-5505 Special fund
- 9-5506 When no bonds or other obligations outstanding
- 9-5507 Adoption of ordinance to implement authority
- 9-5508 Taxation of bonds
- 9-5509 Bond form; signatures; maturity; manner of sale
- 9-5510 Bonds issued are securities
- 9-5511 Powers granted are supplemental to other laws
- 9-5512 Construction of chapter
- 9-5513 Special taxes on real property as alternative to ad valorem taxes
- 9-5514 Bonds not to constitute general obligation debt
- 9-5515 Special development district consistency with certified comprehensive plan
- 9-5516 Limitation on ad valorem or special taxes within Special Development District
CHAPTER 56. Kent County Property Maintenance10 sections
- 9-5601 Definitions
- 9-5602 Promulgation of property maintenance code
- 9-5603 Department of Planning Services; administration and enforcement
- 9-5604 Removal of weeds, grasses, refuse, rubbish, trash, or other waste material
- 9-5605 Fees
- 9-5606 Violation of regulations or chapter; notices and orders
- 9-5607 Abatement; creation of tax lien
- 9-5608 Penalties
- 9-5609 Additional remedies
- 9-5610 Exceptions
CHAPTER 61. Government of Sussex County11 sections
- 9-6101 Definitions
- 9-6102 Borrowing power; limitations
- 9-6103 Surplus funds; investment of
- 9-6104 Salaries of clerks
- 9-6105 Fire companies
- 9-6106 Ambulance service
- 9-6107 Cities and towns; aid for maintenance of public dumping areas
- 9-6108 Return Day observance
- 9-6109 Operation of Courthouse
- 9-6110 Rules and regulations
- 9-6111 Real or immovable property; acquisition, lease, rental or disposal
CHAPTER 63. Building Permits11 sections
- 9-6301 Definitions
- 9-6302 Application for construction permits
- 9-6303 Reports on permits issued by incorporated cities or towns
- 9-6304 Inspections
- 9-6305 Fees
- 9-6306 Records
- 9-6307 Permits not required
- 9-6308 Notice of violation
- 9-6309 Occupancy
- 9-6310 Violation and penalty
- 9-6311 Construction using public financial assistance
CHAPTER 65. Sanitary and Water Districts21 sections
- 9-6501 Establishment of sanitary sewer or water district
- 9-6502 Establishment or revision of sanitary or water districts without election
- 9-6503 Establishment of sanitary or water district upon petition of voters
- 9-6504 Public hearing; notice
- 9-6505 Action of county government following hearing
- 9-6506 Election on question of establishment of district
- 9-6507 Action of county government following election favoring establishment of district
- 9-6508 Construction of system adequate for future connections
- 9-6509 Construction or maintenance of sewers or water systems for municipalities
- 9-6510 Adjustment of assessment for cost of existing sewers included in a district
- 9-6511 Power to issue bonds; terms; borrowing in anticipation of issuance of bonds
- 9-6512 Sale of bonds
- 9-6513 Procedure for annual assessment
- 9-6514 Collection of assessments
- 9-6515 Rules and regulations governing use of sewage disposal and water facilities
- 9-6516 Grants or loans from federal, state or interstate agencies
- 9-6517 Order to connect to sanitary sewer; enforcement
- 9-6518 Exception to limitation on borrowing power
- 9-6519 Definitions; voters
- 9-6520 County Engineer; appointment and duties; assistants
- 9-6521 Location of sewage treatment plants and other sewage disposal facilities
CHAPTER 67. Sewers and Water21 sections
- 9-6701 Definitions
- 9-6702 Powers of County
- 9-6703 Sewerage and water system within city or town
- 9-6704 Authorization of bonds; terms; sale and interest rate; borrowing in anticipation of issuance of bonds
- 9-6705 Authorized signatures on bonds; validity of issuance
- 9-6706 Payment of bonds, faith and credit of County; tax levy
- 9-6707 Authorization of covenants in bonds
- 9-6708 Service charges; amount and application; repayment for borrowed funds
- 9-6709 Power to make charges; liability of users; computation of rates
- 9-6710 Penalties for failure to pay charges
- 9-6711 Lien of service charges on real estate
- 9-6712 Sewer and water lien docket
- 9-6713 Water consumption statement and other information for county government or its designated agent
- 9-6714 Discontinuance of water supply for failure to pay service charge
- 9-6715 Contract with municipality for disposal or treatment of sewage or the filtering, purifying or supplying of water
- 9-6716 Connection of property with sewer or water mains
- 9-6717 Licensed plumber to connect property with sewers or mains
- 9-6718 Misrepresentations in application and unauthorized connections with sewer or water main; penalty
- 9-6719 Surveys and inspections by county government; penalty for refusal to permit
- 9-6720 Construction of chapter with other laws
- 9-6721 Annexation
CHAPTER 68. Planning and Zoning20 sections
- 9-6801 Definitions
- 9-6802 Statement of purposes
- 9-6803 Commission members; appointment, terms and qualifications
- 9-6804 Commission organization; power and duties
- 9-6805 Secretary and personnel of Commission
- 9-6806 Assistance to Commission by County
- 9-6807 Comprehensive development plan of the District
- 9-6808 Investigations, maps and reports of Commission
- 9-6809 Official map of the County
- 9-6810 Submission of road plats to Commission; recording; fees; regulations
- 9-6811 Approval or disapproval of plat by Commission; appeal
- 9-6812 Public hearing and notice
- 9-6813 Recording unapproved plat; penalty for
- 9-6814 Cooperation with other agencies
- 9-6815 Entry upon land; access to records
- 9-6816 Appropriation
- 9-6817 Powers and duties of Department of Transportation not affected
- 9-6818 Powers and duties of municipal corporations not affected
- 9-6819 Residential facilities for persons with disabilities
- 9-6820 Notice to local school districts of residential subdivision plans or changes in residential subdivision plans that increase density
CHAPTER 69. Zoning41 sections
Subchapter I. General Provisions
- 9-6901 Definitions
- 9-6902 Power and jurisdiction of county government
- 9-6903 Zoning map and regulations
- 9-6904 Purposes of regulations
- 9-6905 Planning and Zoning Commission; appointment; term and qualifications
- 9-6906 Assistance from and cooperation with other agencies
- 9-6907 Tentative zoning proposal preparation by Commission
- 9-6908 Public hearing and notice
- 9-6909 Commission’s powers in conduct of public hearings
- 9-6910 Adoption by county government of zoning map and regulations; public hearings and notice; consultative hearings; resubmission to Commission
- 9-6911 Changes in zoning district; map or regulations; procedure
- 9-6912 Zoning coordination
- 9-6913 Board of Adjustment — Appointment, terms and qualifications; removal; vacancies; compensation
- 9-6914 Board of Adjustment — Office and personnel
- 9-6915 Board of Adjustment — Rules governing organization, procedure and jurisdiction
- 9-6916 Appeals to the Board of Adjustment — Who may take; procedure
- 9-6917 Appeals to the Board of Adjustment — Powers upon appeals
- 9-6918 Superior Court review of decision of Board of Adjustment; procedure
- 9-6919 Violations of regulations; enforcement; remedies and penalties
- 9-6920 Nonconforming uses of land or structure
- 9-6921 List of nonconforming structures and uses
- 9-6922 Appropriations
- 9-6923 Conflict between zoning regulations and other laws
- 9-6924 Notice to local school districts of residential zoning changes
- 9-6925 Changes in zoning
- 9-6926 Notice to property owners of zoning changes
- 9-6927 Emergency Communication Systems
Subchapter II. The Quality of Life Act
- 9-6951 Short title; intent and purpose
- 9-6952 Definitions
- 9-6953 Scope of subchapter
- 9-6954 Areas under this subchapter
- 9-6955 Local planning agency
- 9-6956 Required and optional elements of comprehensive plan; studies and surveys [Effective until Nov. 15, 2026]
- 9-6956 Required and optional elements of comprehensive plan; studies and surveys [Effective Nov. 15, 2026]
- 9-6957 State responsibilities to local planning agencies
- 9-6958 Evaluation and appraisal of comprehensive plan
- 9-6959 Legal status of comprehensive plan
- 9-6960 County comprehensive plan
- 9-6961 Information from state and local agencies and school districts
- 9-6962 Highway capacity
Subchapter III. Citizens Bill of Rights Act
CHAPTER 70. County Government and County Administrators8 sections
CHAPTER 71. Sussex County Property Maintenance11 sections
- 9-7101 Definitions
- 9-7102 Promulgation of property maintenance ordinances, rules, and regulations
- 9-7103 Administration and enforcement
- 9-7104 Removal of weeds, grasses, refuse, rubbish, trash, or other waste material
- 9-7105 Fees
- 9-7106 Violation of property maintenance ordinances, rules, and regulations or chapter; notices and orders
- 9-7107 Abatement; creation of tax lien
- 9-7108 Penalties
- 9-7109 Additional remedies
- 9-7110 Existing ordinances, rules, and regulations
- 9-7111 Exceptions
CHAPTER 80. County Tax Levy5 sections
- 9-8001 Budget of estimated expenditures
- 9-8002 Tax rate [For application of this section, see 85 Del. Laws, c. 132, § 5]
- 9-8003 Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]
- 9-8004 Duplicate assessment lists in Kent County
- 9-8005 Tax collection warrants; form [For application of this section, see 85 Del. Laws, c. 132, § 5]
CHAPTER 81. Limitations Upon Taxing Power32 sections
Subchapter I. General Provisions
- 9-8101 Property subject to county taxation [For application of this section, see 85 Del. Laws, c. 132, § 5]
- 9-8102 Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]
- 9-8103 Personal property
- 9-8104 Placement of mobile homes subject to Sussex County taxation
- 9-8105 Property owned by governmental, religious, educational or charitable agency
- 9-8106 Specific organizations and purposes
- 9-8106A New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3]
- 9-8107 Motion picture studios and plants
- 9-8108 Railroad property
- 9-8109 Off-street parking facilities; exemptions
- 9-8110 Civic organizations owning parkland
- 9-8111 Proration of yearly taxes when property in Kent County is transferred to an exempt entity
- 9-8111A Proration of yearly taxes when property in New Castle County is transferred to an exempt entity [For application of this section, see 83 Del. Laws, c. 468, § 3]
- 9-8112 Lodging tax
- 9-8113 Fire protection fee
Subchapter II. Citizens Over 65 Years of Age
- 9-8131 Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2]
- 9-8132 Qualifications and amount of exemption
- 9-8133 Application for exemption
- 9-8134 Contents of application
- 9-8135 Allowance of exemption
- 9-8136 Continuance of exemption
- 9-8137 Tenants in common or joint tenants
- 9-8138 Rules and regulations
- 9-8139 Oaths
- 9-8140 Appeals
- 9-8141 Exemption from property taxes on real estate in Kent County
Subchapter III. Nonprofit Housing for the Elderly
- 9-8151 Property subject to exemption
- 9-8152 Definitions
- 9-8153 Certification as tax exempt
- 9-8154 Conditions for charitable exemptions; penalty for false statement or certification
- 9-8155 Assessed valuation; lien for taxes on termination of nonprofit use or ownership
- 9-8156 Special assessments in lieu of taxes
CHAPTER 82. Boards of Assessment [Repealed].10 sections
- 9-8201 Board of Assessment for Kent County [Repealed]
- 9-8202 Vacancies [Repealed]
- 9-8203 Salaries of members [Repealed]
- 9-8204 Expenses of members [Repealed]
- 9-8205 Disqualification for other offices [Repealed]
- 9-8206 Oath of office [Repealed]
- 9-8207 Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 Employees [Repealed]
- 9-8209 Location of regular offices of boards; temporary offices [Repealed]
- 9-8210 Books from which to ascertain ownership and description of real estate [Repealed]
CHAPTER 83. Valuation and Assessment of Property59 sections
Subchapter I. General Provisions
- 9-8301 Annual assessment of all assessable property and persons
- 9-8302 Revision and correction of assessments and valuations
- 9-8303 Written statement listing property owners, value, type, etc
- 9-8304 Powers in conducting hearings; refusal to answer; penalty
- 9-8305 Subpoena power [Expires March 12, 2028, pursuant to 85 Del. Laws, c. 239, § 2]
- 9-8306 Standard of assessment; frequency of reassessment
- 9-8307 Use of local assessment lists
- 9-8308 Abandoned leaseholds
- 9-8309 Assessment where owner unknown
- 9-8310 Public inspection of completed assessment
- 9-8311 Appeals and corrections upon completion of annual assessment
- 9-8312 Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court
- 9-8313 Taxables failing to appeal liable for tax as assessed
- 9-8314 Report of total assessed valuation
- 9-8315 Duplicate assessments
- 9-8316 Assessment lists not to be altered by county governing body
- 9-8317 Personal inspection of property to adjust valuation; notice of change
- 9-8318 Adjustment of assessment inequalities between districts
- 9-8319 Reports from those owning or controlling assessable property; procedure; failure to report; penalty
- 9-8320 Information to be supplied by building inspectors in New Castle County
- 9-8321 Notice of increase in assessment or new assessment
- 9-8322 Discovery of unassessed property
- 9-8323 False returns; perjury
- 9-8324 Notices to be by mail or by email
- 9-8325 Report of those liable for capitation tax
- 9-8326 Penalty
- 9-8327 Construction
- 9-8328 Purpose
- 9-8329 Valuation of agricultural, horticultural and forest land use
- 9-8330 Agricultural use land
- 9-8331 Horticultural use land
- 9-8332 Forest use land
- 9-8333 Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]
- 9-8334 Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]
- 9-8335 Assessment procedures
- 9-8336 Annual review
- 9-8337 State Farmland Evaluation Advisory Committee
- 9-8338 Supplemental assessments permitted quarterly
- 9-8339 Certification of supplemental assessment roll
- 9-8340 Levy of tax and creation of a lien based on the supplemental assessment roll
- 9-8341 Retroactive taxation prohibited
- 9-8342 Notice required under supplemental assessment procedure
- 9-8343 Appeal of supplemental assessment; penalties and interest
- 9-8344 Requirement of written reports
- 9-8345 Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3]
Subchapter II. Tax on Mobile Homes
- 9-8351 Determining taxation value; frequency of reassessments; assessment rate
- 9-8352 Placement permit
- 9-8353 Park operators to give copy of law and application to owners
- 9-8354 Park operators to maintain lease records; annual report
- 9-8355 Assessments to be made in name of titleholder
- 9-8356 Penalty for tax evasion by titleholder of mobile homes
- 9-8357 Penalty for park operators failing to submit report
- 9-8358 Application of subchapter
- 9-8359 Repeal of inconsistent laws
- 9-8360 Mobile home dealers to furnish monthly reports
- 9-8361 Penalty for mobile home dealer failing to submit monthly report
- 9-8362 Penalty for mobile home owner failing to apply for a placement permit
- 9-8363 Mobile homes owned by residents over 65 years of age
- 9-8364 Appeals and corrections upon completion of annual assessment
CHAPTER 84. Receivers of Taxes and County Treasurers19 sections
Subchapter I. General Provisions
Subchapter II. Duties
- 9-8421 Responsibility for collection of all taxes
- 9-8422 Collection of school taxes
- 9-8423 Collection of capitation tax
- 9-8424 Duty to collect taxes within 1 year from date of warrant
- 9-8425 Certificate before final settlement
- 9-8426 Annual settlement
- 9-8427 Deposit of funds
- 9-8428 Custodian of county funds; duty to demand and receive moneys
- 9-8429 Payments of witness and juror fees
- 9-8430 Application of moneys received; accounting
- 9-8431 Withholding of allowances to officers
- 9-8432 Power to require assistance in New Castle County
- 9-8433 Duties and liability of retiring officers with respect to uncollected taxes
- 9-8434 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
- 9-8435 Destruction of canceled bonds and coupons
CHAPTER 86. Collection of Taxes21 sections
- 9-8601 Due date for real estate and capitation taxes
- 9-8602 Notice to taxables of taxes due; effect of failure to receive notice
- 9-8603 Tax payments
- 9-8604 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]
- 9-8604 Abatement of taxes; penalty for the late payment; removal of delinquent real estate taxes from tax roll [Effective Aug. 12, 2028]
- 9-8605 Collection at offices of tax collecting authority; hours
- 9-8606 Notice of time and place for collection in hundreds and districts
- 9-8607 Bills and receipts; New Castle County
- 9-8608 Receipts and receipt books; Kent County
- 9-8609 Duplicate receipts
- 9-8610 Written demand for delinquent taxes in New Castle County [Effective until Aug. 12, 2028]
- 9-8610 Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028]
- 9-8611 Publication of delinquent taxes; Kent County
- 9-8612 Liability between landlord and tenant
- 9-8613 Liability of tenant for life
- 9-8614 Officials conducting sale of property to notify receiver; pay tax
- 9-8615 Penalties for fraudulent tax receipts
- 9-8616 Removal from county to escape tax; penalty
- 9-8617 County warrants not acceptable for payment
- 9-8618 Refund of county taxes paid in error; refund after assessment appeal
- 9-8619 Quarterly property tax reporting; New Castle County [Expires effective Jan. 1, 2028]
CHAPTER 87. Collection of Delinquent Taxes54 sections
Subchapter I. General Provisions
- 9-8701 Collection permitted from personal property or real property
- 9-8702 Proceedings against guardian or trustee
- 9-8703 Remedies cumulative
- 9-8704 Survival of prior liens
- 9-8705 Lien of taxes
- 9-8706 Extension of tax lien in Kent or Sussex Counties
- 9-8707 Distress
- 9-8708 Actions for recovery in New Castle County — Appeals; attachment
- 9-8709 Actions for recovery in New Castle County — Judgments; execution
- 9-8710 Actions for recovery in Kent and Sussex Counties; judgments; execution
- 9-8711 Attachment of wages
Subchapter II. Monition Method of Sale
- 9-8721 Monition method established
- 9-8722 Praecipe; judgment; monition
- 9-8723 Form of monition
- 9-8724 Posting of monition; sheriff’s return; alias or pluries monition
- 9-8725 Issuance and form of writ of venditioni exponas
- 9-8726 Sales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders
- 9-8727 Title of property sold
- 9-8728 Petition by purchasers for deed of conveyance
- 9-8729 Redemption by owner
- 9-8730 Petition by owner after redemption for entry on judgment record
- 9-8731 Regularity of proceedings under venditioni exponas
- 9-8732 No proceedings unless tax is a lien upon property; construction of term “Superior Court.”
- 9-8733 Fees and costs
Subchapter III. Attachment of Land in New Castle County
- 9-8741 Legal proceedings to collect unpaid taxes
- 9-8742 Where attachment proceedings brought
- 9-8743 Affidavit and writ of attachment
- 9-8744 Notice of attachment to defendant
- 9-8745 Affidavit of defense; time limit
- 9-8746 Judgment for want of an affidavit of defense
- 9-8747 Trial
- 9-8748 Discharge of property or garnishee upon posting bond
- 9-8749 Judgment and sale of property
- 9-8750 Notice of order to sell to lienholders of real estate
- 9-8751 Return of residue to defendant
- 9-8752 Exemption laws do not apply; those liable as garnishee
- 9-8753 Purchase at Sheriff’s Sale by agent of County
- 9-8754 Proceedings to collect taxes where delay may lose benefit of process
- 9-8755 Penalty for removing attached property from County
- 9-8756 Procedure upon failure of bonded defendant to pay judgment
- 9-8757 Procedure to confirm or set aside sale; second sale
- 9-8758 Redemption of real estate by owner after sale
- 9-8759 Owner’s petition and rights after redemption
- 9-8760 Right of redemption by lienholder
- 9-8761 Procedure to obtain deed
Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties
- 9-8771 Sale of land; notice; certificate
- 9-8772 Public notice of sale
- 9-8773 Return of sale; deed upon approval of sale
- 9-8774 Adjustment of tax sale proceedings upon change of office of tax collecting authority
- 9-8775 Death of purchaser at tax sale
- 9-8776 Approval or disapproval of sale; redemption
- 9-8777 Action against personal representative of taxable
- 9-8778 Costs upon sale of lands
- 9-8779 Payment of excess from proceeds to owner
CHAPTER 91. General Provisions25 sections
- 9-9101 Definitions
- 9-9102 Location of offices
- 9-9103 Record books and supplies
- 9-9104 Records
- 9-9105 County offices; days open; penalties
- 9-9106 Saturday as legal holiday for New Castle County and City of Wilmington
- 9-9107 Authorization to pay employees on day preceding holiday
- 9-9108 Disposition of fees
- 9-9109 Duty to account for fees
- 9-9110 Fee book; inspection and examination
- 9-9111 Audit of fees
- 9-9112 Liability for fees
- 9-9113 Penalties for failure to collect and pay over fees
- 9-9114 Bonds of recorder, clerk of the peace and register of wills
- 9-9115 Bond of Register in Chancery [Repealed]
- 9-9116 Cancellation of bonds
- 9-9117 Satisfaction of bonds
- 9-9118 Bond of sheriffs
- 9-9119 Violation of bond requirements; penalty
- 9-9120 Bonds of officers in Sussex County
- 9-9121 Uniform mileage payments
- 9-9122 Posting of fee lists
- 9-9123 Construction of fee provisions; time for payment of fees
- 9-9124 Payment of salaries
- 9-9125 Chief deputies
CHAPTER 92. Deputies and Clerks6 sections
CHAPTER 93. County Comptrollers [Repealed].12 sections
- 9-9301 Election, qualifications and term [Repealed]
- 9-9302 Bond [Repealed]
- 9-9303 Oath [Repealed]
- 9-9304 Vacancy; appointment of successor [Repealed]
- 9-9305 Duties and powers [Repealed]
- 9-9306 Compensation [Repealed]
- 9-9307 Deputy Comptroller; employment; salary [Repealed]
- 9-9308 Assistants and clerical help [Repealed]
- 9-9309 Removal from office for neglect or malfeasance [Repealed]
- 9-9310 Comptroller of Sussex County; appointment as notary public [Repealed]
- 9-9311 Power of comptroller with respect to warrants [Repealed]
- 9-9312 Construction [Repealed]
CHAPTER 94. Clerks of the Peace18 sections
- 9-9401 Oath and bond
- 9-9402 Compensation
- 9-9403 Deputies and clerks
- 9-9404 Clerk of the county government
- 9-9405 Duties as clerk of the county government
- 9-9406 Deposit of public moneys; penalty
- 9-9407 Monthly accounting to State Treasurer; penalties
- 9-9408 Audit; penalty
- 9-9409 Transcripts concerning county accounts
- 9-9410 Assessment lists; delivering copies
- 9-9411 Penalty
- 9-9412 Certification of appointed constables
- 9-9413 Marriage licenses
- 9-9414 Furnishing marriage licenses to justices of the peace
- 9-9415 Record of marriage licenses
- 9-9416 Administering oaths
- 9-9417 Destruction of county papers
- 9-9418 License fees
CHAPTER 96. Recorders28 sections
- 9-9601 Election; term of office
- 9-9602 Compensation
- 9-9603 Deputies and employees
- 9-9604 Inventory of books and records [Repealed]
- 9-9605 Recordation of instruments [For application of this section, see 85 Del. Laws, c. 137, § 12]
- 9-9606 Recordation of instruments; duties
- 9-9607 Collection of recording fees; certain taxes; Housing Development Fund surcharge; Delaware Cultural Access Fund fee
- 9-9608 Assignment record
- 9-9609 Separate books for maps and plots
- 9-9610 Recording of official obligations; notation of cancellation
- 9-9611 Recordation of instruments containing certificate of notarial act
- 9-9612 Recorded instrument or certified copy thereof as evidence
- 9-9613 Certificate of scire facias [Repealed]
- 9-9614 Report of real estate transfers to boards of assessment and taxing authorities of incorporated towns and cities; to Wilmington Department of Surveys
- 9-9615 Delivery of records to Delaware Public Archives; photocopies; evidence
- 9-9616 Neglect of duty; penalty
- 9-9617 Fees in New Castle and Sussex Counties
- 9-9618 Fees in Sussex County [Repealed]
- 9-9619 Fees in Kent County
- 9-9620 Neglect or refusal to pay fees; penalty
- 9-9621 Indexing of records in the office of the Recorder of Sussex County
- 9-9622 Department of finance construed
- 9-9623 Required statement in deed conveying certain property in unincorporated suburban community
- 9-9624 Integration of documents from the office of the Secretary of State [Repealed]
- 9-9625 Fee, charges and rules for public access [Repealed]
- 9-9626 Transfer of assessment fees
- 9-9627 Redaction of information
- 9-9628 Redaction of unlawful restrictive covenant
Title 25 — Property683 sections
CHAPTER 81. Delaware Uniform Common Interest Ownership Act100 sections
Subchapter I. General Provisions
- 25-81-101 Short title
- 25-81-102 Applicability
- 25-81-103 Definitions
- 25-81-104 Variation by agreement
- 25-81-105 Separate titles and taxation
- 25-81-106 Applicability of local ordinances, regulations, and building codes
- 25-81-107 Eminent domain
- 25-81-108 Supplemental general principles of law applicable
- 25-81-109 Construction against implicit repeal
- 25-81-110 Uniformity of application and construction
- 25-81-111 Severability
- 25-81-112 Unconscionable agreement or term of contract
- 25-81-113 Obligation of good faith
- 25-81-114 Remedies to be liberally administered
- 25-81-115 Relation to Electronic Signatures in Global and National Commerce Act
- 25-81-116 Applicability to new common interest communities; effective date
- 25-81-117 Exception for small condominiums and cooperatives
- 25-81-118 Exception for small and limited expense liability planned communities
- 25-81-119 Applicability to preexisting common interest communities and approved common interest communities
- 25-81-120 Exception for small preexisting cooperatives and planned communities
- 25-81-121 Amendments to governing instruments
- 25-81-122 Applicability to nonresidential and mixed-use common interest communities
- 25-81-123 Applicability to out-of-state common interest communities
- 25-81-124 Applicability to continuing care common interest communities
- 25-81-125 Additional exceptions for preexisting common interest communities or approved common interest communities
- 25-81-126 Transition period for existing contracts prior to effective date
- 25-81-127 Notice
Subchapter II. Creation, Alteration, and Termination of Common Interest
- 25-81-201 Creation of common interest communities
- 25-81-202 Unit boundaries
- 25-81-203 Construction and validity of declaration and bylaws
- 25-81-204 Description of units
- 25-81-205 Contents of declaration
- 25-81-206 Leasehold common interest communities
- 25-81-207 Allocation of allocated interests
- 25-81-208 Limited common elements
- 25-81-209 Plats and plans
- 25-81-210 Exercise of development rights
- 25-81-211 Alterations of units
- 25-81-212 Relocation of unit boundaries
- 25-81-213 Subdivision of units
- 25-81-214 Variations in boundaries
- 25-81-215 Use for sales purposes
- 25-81-216 Easement rights
- 25-81-217 Amendment of declaration
- 25-81-218 Termination of common interest community
- 25-81-219 Rights of secured lenders
- 25-81-220 Master associations
- 25-81-221 Merger or consolidation of common interest communities
- 25-81-222 Addition of unspecified real estate
- 25-81-223 Master planned communities
- 25-81-224 Other exempt real estate arrangements
- 25-81-225 Termination following catastrophe
Subchapter III. Management of the Common Interest Community
- 25-81-301 Organization of unit owners’ association
- 25-81-302 Powers of unit owners’ association
- 25-81-303 Executive board members and officers
- 25-81-304 Transfer of special declarant rights
- 25-81-305 Termination of contracts and leases of declarant
- 25-81-306 Bylaws
- 25-81-307 Upkeep of common interest community
- 25-81-308 Unit owner meetings
- 25-81-308A Executive board meeting
- 25-81-309 Quorums
- 25-81-310 Voting; proxies
- 25-81-311 Tort and contract liability; tolling of limitation period
- 25-81-312 Conveyance or encumbrance of common elements
- 25-81-313 Insurance
- 25-81-314 Surplus funds
- 25-81-315 Assessments for common expenses
- 25-81-316 Lien for assessments
- 25-81-317 Other liens
- 25-81-318 Association records
- 25-81-319 Association as trustee
- 25-81-320 Rules
- 25-81-321 Litigation involving declarant
- 25-81-322 Reserved
- 25-81-323 Removal of members of executive board
- 25-81-324 Adoption of budget
- 25-81-325 Service on associations and executive board
- 25-81-326 Delaware corporations
Subchapter IV. Protection of Purchasers
- 25-81-401 Applicability; waiver
- 25-81-402 Liability for public offering statement requirements
- 25-81-403 Public offering statement; general provisions
- 25-81-404 Common interest communities subject to development right
- 25-81-405 Time shares
- 25-81-406 Common interest communities containing conversion buildings
- 25-81-407 Common interest community securities
- 25-81-408 Purchaser’s right to cancel
- 25-81-409 Resales of units
- 25-81-410 Escrow of deposits
- 25-81-411 Release of liens
- 25-81-412 Conversion buildings
- 25-81-413 Express warranties of quality
- 25-81-414 Implied warranties of quality
- 25-81-415 Exclusion or modification of implied warranties of quality
- 25-81-416 Statute of limitations for warranties
- 25-81-417 Effect of violations on rights of action; attorneys’ fees
- 25-81-418 Labeling of promotional material
- 25-81-419 Declarant’s obligation to complete and restore
- 25-81-420 Substantial completion of units
- 25-81-421 Amendment to public offering statement
CHAPTER 1. Deeds42 sections
Subchapter I. General Provisions
- 25-101 Transfer of title to real estate by deed
- 25-102 Effect of deeds by married women
- 25-103 Circumstances under which wife may bar her dower without husband being a party
- 25-104 Trustee for wife with a mental disability; barring of dower
- 25-105 Trustee for husband with a mental disability; barring of curtesy
- 25-106 Effect of deed executed by trustee for spouse with a mental disability
- 25-107 Conveyance of real estate by married woman deserted without just cause
- 25-108 Deeds and other instruments executed by the Home Owners’ Loan Corporation
- 25-109 Defeasance or contract for reconveyance; recording; acknowledgment or proof
- 25-110 Certificates of notaries public; validity
Subchapter II. Form, Acknowledgment and Proof of Deeds and Other Legal Instruments
- 25-121 Form of deed; legal effect; other forms as valid
- 25-122 Acknowledgment and proof of deeds
- 25-123 Certification of acknowledgment or proof
- 25-124 Acknowledgment and execution of deed by married woman deserted without just cause
- 25-125 Place for taking acknowledgment or proof
- 25-126 Certification of acknowledgments by justices of the peace; form
- 25-127 Acknowledgment of corporate deeds or other instruments
- 25-128 Certification of acknowledgments by Mayor of Wilmington; fee
- 25-129 Acknowledgment or proof outside State
- 25-130 Notarial acts by members of the armed forces
- 25-131 Validation of certain instruments as deeds
- 25-132 Validity of legal instruments having defective acknowledgments; admissibility in evidence
- 25-133 Address of grantee on deed
- 25-134 Authentication and recognition of acknowledgments
- 25-135 Tax ditch, tax lagoon, right-of-way, or assessment
Subchapter III. Recording
- 25-151 Recording of deeds and letters of attorney
- 25-152 Recording as affecting lands in county of recording
- 25-153 Priority of deed concerning lands or tenements
- 25-154 Deeds and letters of attorney; recording at any time
- 25-155 Acknowledgment or proof as evidence of recording; private examination of married woman
- 25-156 Recording on date of sealing and delivery
- 25-157 Potter charity leases
- 25-158 Enforceability of certain leases and documents pertaining to lands and tenements [For application of this section, see 81 Del. Laws, c. 384, § 3]
Subchapter IV. Powers of Attorney
Subchapter V. Electronic Recording
CHAPTER 2. Uniform Real Property Transfer on Death Act21 sections
- 25-201 Short title
- 25-202 Definitions
- 25-203 Applicability
- 25-204 Nonexclusivity
- 25-205 Transfer on death deed authorized
- 25-206 Transfer on death deed revocable
- 25-207 Transfer on death deed nontestamentary
- 25-208 Capacity of transferor
- 25-209 Requirements
- 25-210 Notice, delivery, acceptance, consideration not required
- 25-211 Revocation by instrument authorized; revocation by act not permitted
- 25-212 Effect of transfer on death deed during transferor’s life
- 25-213 Effect of transfer on death deed at transferor’s death
- 25-214 Disclaimer
- 25-215 Liability for creditor claims and statutory allowances
- 25-216 Optional form of transfer on death deed
- 25-217 Optional form of revocation
- 25-218 Form for notice of death of transferor; filing of transferor’s death certificate; beneficiary right to obtain transferor’s death certificate; executor or administrator inventorying of and access to property transferred by transfer on death deed; failure to file not invalidating
- 25-219 Jurisdiction
- 25-220 Uniformity of application and construction
- 25-221 Relation to Electronic Signatures in Global and National Commerce Act
CHAPTER 3. Titles and Conveyances20 sections
- 25-301 Fines and common recoveries
- 25-302 Bar of estate tail by deed
- 25-303 Warranty by life tenant and collateral warranty
- 25-304 Permanent leasehold estates as estates in fee simple
- 25-305 Deeds by foreign corporations; recording as evidence; ownership rights
- 25-306 Title and disposal of property by aliens
- 25-307 Title derived through alien
- 25-308 Validity of conveyances to or from aliens
- 25-309 Conveyance of real estate between spouses
- 25-310 Release of rights of curtesy or dower
- 25-311 Conveyance of real estate to create either joint tenancy with right of survivorship or tenancy in common with grantor
- 25-312 Acquisition and conveyance of title to real estate by persons of the age of 18 years or older
- 25-313 Contract for sale of unimproved real estate; notice to buyer of public sewerage and water facilities
- 25-314 Contract requirements for the sale of real estate involving seller financing
- 25-315 Contracts for sale of agricultural lands
- 25-316 Display of flags
- 25-317 Restriction on fee collection for community amenities by community developers and/or homeowner associations
- 25-317A Required disclosure of financial obligations in chain of title for new home sales
- 25-318 Restrictive covenants
- 25-319 Private transfer fee prohibition
CHAPTER 5. Rule Against Perpetuities; Powers of Appointment; Rule Against Accumulations6 sections
- 25-501 Powers of appointment; effect of rule against perpetuities
- 25-502 Release of powers of appointment [For application of this section, see 79 Del. Laws, c. 172, § 6]
- 25-503 Rule against perpetuities
- 25-504 Certain powers of appointment
- 25-505 Exercise of powers of appointment
- 25-506 Rule against accumulations
CHAPTER 7. Joint Estates and Partition33 sections
Subchapter I. General Provisions
Subchapter II. Partition Proceedings
- 25-721 Petition for partition; persons entitled to apply
- 25-722 Service of summons
- 25-723 Unknown or uncertain parties in interest; description in petition; service by publication
- 25-724 Decree of partition; appointment and duties of commissioners
- 25-725 Appointment of a new commission
- 25-726 Final decree of partition
- 25-727 Proportionment of shares among issue claiming by stocks
- 25-728 Procedure upon petition by all interested parties
- 25-729 Appointment of trustee for public sale of premises; conveyance by trustee
- 25-730 Allotment of primary interests
- 25-731 Deed upon death of purchaser
- 25-732 Title upon sale; transfer of liens to proceeds
- 25-733 Investment or division of sale proceeds
- 25-734 Sales upon credit; purchase money security; preference of mortgage
- 25-735 Costs
- 25-736 Dower, curtesy or other estate in undivided shares of parties to partition proceedings
- 25-737 Procedure where dower, curtesy or life estate exists
- 25-738 Advancements; treatment upon partition
- 25-739 Assignment of dower without embracing residue
- 25-740 Election to take dower from proceeds of sale; investment or deposit of widow’s share
- 25-741 Appointment of trustee for joint owner’s widow with a mental disability
- 25-742 Appraisement of value of widow’s dower; payment of widow’s share and distribution of residue
- 25-743 Investment or deposit of share of persons holding curtesy interest or life estate; appraisement and payment upon petition
- 25-744 Curtesy; barred by wrongful conduct of husband
- 25-745 Real estate in more than 1 county; appointment of freeholders; effect of recording in another county
- 25-746 Partition of several tracts held by same joint owners; power of commissioners and Court
- 25-747 Partition of several tracts where some parties hold interest in all and other parties hold interest in part
- 25-748 Power of commissioners to make return of partition of part of lands; procedure
- 25-749 Certified copy of record as evidence
- 25-750 Limitation of appeals
- 25-751 Powers of Court of Chancery
CHAPTER 9. Waste11 sections
- 25-901 Liability in actions for waste
- 25-902 Liability of an assignee and tenant in possession
- 25-903 Liability of husband or assignee of tenant
- 25-904 Liability of cotenants
- 25-905 Actions by heirs
- 25-906 Accidental fire in house not waste
- 25-907 Service of writ; judgment by default
- 25-908 Procedure upon death of either party
- 25-909 Judgment
- 25-910 Writ of estrepement
- 25-911 Injunction or writ of estrepement upon petition of lienholder
CHAPTER 11. Boundaries8 sections
- 25-1101 Unauthorized removal of landmarks and marking of boundary trees; penalty
- 25-1102 Perpetuating testimony of boundaries
- 25-1103 Marking and bounding lands; procedure
- 25-1104 Notice of commission meeting; powers of commission; recording of certificate
- 25-1105 Effect of commission’s return; savings provision
- 25-1106 Boundaries fixed by agreement of parties
- 25-1107 Right of holders of separate parts of tract or of younger survey to a commission
- 25-1108 Fees of commissioners, surveyors, chain carriers and witnesses
CHAPTER 13. Fences7 sections
- 25-1301 Lawful fences; height; barbed wire
- 25-1302 Liability for trespasses; fence-viewers to assess damages
- 25-1303 Fence-viewers; appointment; powers; quorum; compensation
- 25-1304 Maintenance of partition fences; liability for enclosure of another’s lands
- 25-1305 Judgment of fence-viewers; enforcement and penalty for noncompliance
- 25-1306 Division ditches and fences; remedy for neglect to maintain; allowance to guardian or lessee; special marsh laws
- 25-1307 Recovery of awards by fence-viewers
CHAPTER 14. Timber Trespass4 sections
CHAPTER 15. Tort Liability of Property Owners1 section
CHAPTER 16. Lis Pendens14 sections
- 25-1601 Written notice of pendency of action
- 25-1602 Recording; indexing; cancellation
- 25-1603 Filed notice of pendency; effect as to persons claiming interest in real estate identified in notice of pendency
- 25-1604 Effective term
- 25-1605 Mailing of notice of pendency to parties against whom notice is indexed
- 25-1606 Mandatory cancellation
- 25-1607 Cancellation upon condition of security
- 25-1608 Discretionary cancellation; hearing on probability of success on the merits
- 25-1609 Voluntary cancellation by party recording the notice
- 25-1610 Effect of canceled or expired notice
- 25-1611 Costs and attorneys’ fees
- 25-1612 Fee for recording notice as taxable costs
- 25-1613 Recording and marginal notation of judgment or stipulation of dismissal
- 25-1614 Express repeal of common law
CHAPTER 21. Mortgages on Real Estate24 sections
- 25-2101 Form of mortgage; effect [For application of section, see 80 Del. Laws, c. 280, § 2]
- 25-2102 Minor’s bond, obligation or mortgage
- 25-2103 Effect of mortgage executed by trustee for mentally ill spouse
- 25-2104 Purchase money mortgage of married woman; liability of husband
- 25-2105 Purchase money mortgage by married woman
- 25-2106 Priority of mortgage from time of recording
- 25-2107 Priority of mortgages recorded at same time
- 25-2108 Priority of purchase money mortgages
- 25-2109 Assignment of mortgages
- 25-2110 Effect of release of part of mortgaged premises; acknowledgment and recording
- 25-2111 Satisfaction of mortgages; penalty; enforcement in Superior Court
- 25-2112 Effect of satisfaction of mortgage by Regional Manager or Treasurer of Home Owners’ Loan Corporation
- 25-2113 Effect of entry of satisfaction
- 25-2114 Damages for nonentry of satisfaction
- 25-2115 Procedure to compel entry of satisfaction of mortgage or judgment
- 25-2116 Reconveyance upon satisfaction or performance
- 25-2117 Entry of partial payments on record; penalty for refusal; exceptions
- 25-2118 Priority of mortgages and other instruments securing future advances and certain other advances; modifications of mortgages and other instruments
- 25-2119 Insurance requirements for mortgages
- 25-2120 Authorization to satisfy mortgage
- 25-2121 Instruments transferring, pledging or assigning lessors’ interests in leases or rents arising from real property as security
- 25-2122 Procedure to strike an entry of satisfaction or other indication of a mortgage satisfaction
- 25-2123 Satisfaction of mortgage after lapse of time
- 25-2124 Recordation of mortgagee’s change of address
CHAPTER 22. Unit Properties46 sections
Subchapter I. Preliminary Provisions
Subchapter II. General Provisions
Subchapter III. Administrative Provisions
- 25-2206 Code of regulations as governing
- 25-2207 Adoption and amendment of code of regulations
- 25-2208 Contents of the code of regulations
- 25-2209 Compliance with code of regulations and administrative provisions
- 25-2210 Noncompliance with code of regulations and administrative provisions
- 25-2211 Duties of council
- 25-2212 Powers of council
- 25-2213 Work on common elements
- 25-2214 Certain work prohibited
- 25-2215 Easements for work
- 25-2216 Common profits and expenses
- 25-2217 Voting by unit owners
- 25-2218 Books of receipts and expenditures, availability for examination
Subchapter IV. Declaration; Reservations of Charges Thereunder; Conveyances; Mortgages and Leases
Subchapter V. Recording
Subchapter VI. Removal of Property From Provisions of Chapter
Subchapter VII. Assessments; Taxation; Liens
Subchapter VIII. Miscellaneous
- 25-2238 Insurance
- 25-2239 Repair or reconstruction
- 25-2240 Ownership of land
- 25-2241 Notice and record of meetings
- 25-2242 Display of flags
- 25-2243 “For Sale” signs
- 25-2244 Repair and replacement reserve as a percentage of budget
- 25-2245 Compliance phase-in
- 25-2246 Exceptions for nonresidential condominiums
CHAPTER 25. Mortgaging of Leasehold Interests1 section
CHAPTER 26. Commercial Real Estate Broker’s Lien Act [For application of this chapter, see 79 Del. Laws, c. 18, § 2]15 sections
- 25-2601 Short title [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2602 Definitions [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2603 Right to lien [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2604 Claim of lien [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2605 When to file the affidavit and notice of broker’s lien [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2606 Form of affidavit and notice [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2607 Notice of lien to be mailed [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2608 Lien void if not filed timely [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2609 Escrow of lien amount [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2610 Enforcement of lien [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2611 Costs, expenses, and attorneys’ fees [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2612 Priority of liens [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2613 Release or satisfaction of lien [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2614 No waiver [For application of this section, see 79 Del. Laws, c. 18, § 2]
- 25-2615 Inconsistent law invalid [For application of this section, see 79 Del. Laws, c. 18, § 2]
CHAPTER 27. Mechanics’ Liens34 sections
Subchapter I. General Provisions
- 25-2701 Definitions
- 25-2702 Persons entitled to obtain lien
- 25-2703 Contract requirements to obtain lien based solely on improvement to land
- 25-2704 Liens effective for or against corporations
- 25-2705 Duty of contractor to provide list of persons furnishing labor and material; effect of failure to provide list
- 25-2706 Waiver of lien
- 25-2707 Payment of contractor by owner of residence as a defense; certification of payment for labor and materials or release of liens by contractor
- 25-2708 Fringe benefits
Subchapter II. Enforcement in Superior Court
- 25-2711 Time for filing of statement of claim
- 25-2712 Requirements of complaint or statement of claim
- 25-2713 Claims against 2 or more structures owned by same person
- 25-2714 Proceedings by scire facias; form
- 25-2715 Issuance and service of scire facias
- 25-2716 Default judgment; affidavit of defense
- 25-2717 Proof of work done or materials furnished as prima facie evidence of extension of credit on structure
- 25-2718 Lien of judgment
- 25-2719 Execution by levari facias; form
- 25-2720 Division of proceeds
- 25-2721 Savings provision for personal actions
- 25-2722 Lien where labor is done or materials furnished at instance of lessee or tenant
- 25-2723 Rights of owner where lien or judgment is obtained by a subcontractor
- 25-2724 Entries in Mechanics’ Lien Docket
- 25-2725 Procedure where claimant institutes personal action and also proceeds under this chapter
- 25-2726 Mechanics’ lien on ship or vessel; time for filing claim; procedure
- 25-2727 Auditors; powers and duties; report to Court; exceptions to report
- 25-2728 Judgment on attachment; sale and distribution; suit for deficiency; return of surplus; title under sale
- 25-2729 Discharge of lien on payment into Court or entry of security
Subchapter III. Enforcement Before Justice of the Peace
- 25-2731 Lien for less than $100
- 25-2732 Time for filing statement of claim; place
- 25-2733 Requirements of statement of claim
- 25-2734 Summons; judgment; transcript
- 25-2735 Entry of transcript and judgment in Superior Court; effect; costs; contractor to give security to owner
- 25-2736 Execution by levari facias; form
- 25-2737 Discharge of lien on payment into Court or entry of security
CHAPTER 29. Liens of the State and/or Its Political Subdivisions6 sections
- 25-2901 Lien of taxes and other charges; Notice of Lien
- 25-2902 Attachment of lien to proceeds of sale
- 25-2903 Duration of lien
- 25-2904 Payment of taxes by lienholder; action for collection
- 25-2905 Action by lienholder to collect tax lien; amount of recovery; affidavit of demand
- 25-2906 Priority of liens of the State and political subdivisions on real estate; extinction of such liens
CHAPTER 31. Registration of Federal Liens5 sections
CHAPTER 35. Lien of Commission Merchant, Factor and Carrier3 sections
CHAPTER 37. Liens Upon Vessels for Work, Material and Supplies3 sections
CHAPTER 39. Liens of Garage Owners, Livery and Stable Keepers; Replevin by Owner10 sections
- 25-3901 Persons entitled to liens
- 25-3902 Lienholder’s loss of possession
- 25-3903 Sale to satisfy liens
- 25-3904 Release of owner’s interest in vehicle or property
- 25-3905 Notice of sale; disposition of proceeds
- 25-3906 Motor vehicles
- 25-3907 Priority of lien
- 25-3908 Remedy of owner
- 25-3909 Jurisdiction
- 25-3910 Rules
CHAPTER 40. Rights and Title to Abandoned Personal Property8 sections
CHAPTER 41. Lien of Owner of Threshing Machine, Corn Picker or Hay Baler3 sections
CHAPTER 43. Hospital Liens6 sections
CHAPTER 45. Water Rent Liens in Wilmington2 sections
CHAPTER 46. Liens for Razing or Demolition of Structures by Public Expenditure4 sections
CHAPTER 47. Fire Insurance to Protect Lienholder2 sections
CHAPTER 48. Registration of Federal Tax Liens1 section
CHAPTER 49. Self-Service Storage Facilities6 sections
CHAPTER 50. Liens and Estate Recoveries6 sections
CHAPTER 51. General Provisions25 sections
Subchapter I. Rights, Obligations and Procedures, Generally
- 25-5101 Applicability of Code
- 25-5102 Exclusions from application of this Code
- 25-5103 Jurisdiction
- 25-5104 Obligations of good faith
- 25-5105 Disclosure
- 25-5106 Rental agreement; term and termination of rental agreement
- 25-5107 Renewals of rental agreements with modifications
- 25-5108 Rental agreement; automatic extension of agreements where parties fail to terminate or renew subject to modifications
- 25-5109 Rental agreement; promises mutual and dependent
- 25-5110 Rental agreement; effect of unsigned rental agreement
- 25-5111 Attorneys’ fees prohibited
- 25-5112 Time computation
- 25-5113 Service of notices or pleadings and process
- 25-5114 Notice; contractual notice between the parties
- 25-5115 Application for a forthwith summons
- 25-5116 Fair housing provisions [For application of this section, see 84 Del. Laws, c. 358, § 4] [Effective until Dec. 31, 2028]
- 25-5116 Fair housing provisions [For application of this section, see 84 Del. Laws, c. 358, § 4] [Effective Dec. 31, 2028]
- 25-5117 Remedies for violation of the rental agreement or the Code
- 25-5118 Summary of residential landlord-tenant code
- 25-5119 Reserved
- 25-5120 Landlord liens; distress for rent
- 25-5121 Confession of judgment
- 25-5122 Equitable jurisdiction relating to converted conditional sales agreements
- 25-5123 Tenant employee
Subchapter II. Definitions
CHAPTER 53. Landlord Obligations and Tenant Remedies17 sections
- 25-5301 Landlord obligation; rental agreement
- 25-5302 Tenant remedy; termination at the beginning of term
- 25-5303 Landlord obligation to supply possession of rental unit
- 25-5304 Tenant’s remedies for failure to supply possession
- 25-5305 Landlord obligations relating to the rental unit [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5306 Tenant’s remedies relating to the rental unit; termination
- 25-5307 Tenant’s remedies relating to the rental unit; repair and deduction from rent
- 25-5308 Essential services; landlord obligation and tenant remedies
- 25-5309 Fire and casualty damage; landlord obligation and tenant remedies
- 25-5310 “Assurance money” prohibited
- 25-5311 Fees
- 25-5312 Metering and charges for utility services [For applicability of subsection (i) of this section, see 80 Del. Laws, c. 71, § 2]
- 25-5313 Unlawful ouster or exclusion of tenant
- 25-5314 Tenant’s right to early termination
- 25-5315 Taxes paid by tenant; setoff against rent; recovery from owner
- 25-5316 Protection for victims of domestic abuse, sexual offenses and/or stalking
- 25-5317 Landlord and tenant obligations relating to bed bug infestation
CHAPTER 54. Lead-Based Paint Hazard Reduction13 sections
- 25-5401 Definitions
- 25-5402 Certification of rental units as lead free or lead safe: small property owners [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5403 Certification of rental units as lead free or lead safe: large property owners [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5404 Lead inspectors [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5405 Recertification of rental units as lead free or lead safe [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5406 Disclosure of certification [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5407 Educational material [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5408 Lead-based paint hazard control grant and loan program [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5409 Antidiscrimination provision [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5410 Feasibility review [For implementation of this section, see 85 Del. Laws, c. 98, § 5(1)]
- 25-5411 Regulations [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5412 Reports [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5413 Antiloophole provision [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
CHAPTER 55. Tenant Obligations and Landlord Remedies19 sections
- 25-5501 Tenant obligations; rent
- 25-5502 Landlord remedies for failure to pay rent
- 25-5503 Tenant obligations relating to rental unit; waste
- 25-5504 Defense to an action for waste
- 25-5505 Tenant’s obligation relating to defective conditions
- 25-5506 Tenant obligation; notice of extended absence
- 25-5507 Landlord remedies for absence or abandonment
- 25-5508 Landlord remedies; restrictions on subleasing and assignments
- 25-5509 Tenant obligation to permit reasonable access
- 25-5510 Landlord remedy for unreasonable refusal to allow access
- 25-5511 Rules and regulations; tenant obligations
- 25-5512 Rules and regulations relating to certain buildings; landlord remedies
- 25-5513 Landlord remedies relating to breach of rules and covenants
- 25-5514 Security deposit
- 25-5514A Surety bond
- 25-5515 Landlord’s remedies relating to holdover tenants
- 25-5516 Retaliatory acts prohibited
- 25-5517 Preference of rent in cases of execution
- 25-5518 Reserved
CHAPTER 56. Right to Legal Representation in Evictions and Other Landlord-Tenant Actions7 sections
CHAPTER 57. Summary Possession24 sections
- 25-5701 Jurisdiction and venue
- 25-5701A Establishing territorial jurisdiction
- 25-5701B Civil jurisdiction; bifurcated claims
- 25-5702 Grounds for summary proceeding
- 25-5702A Residential eviction diversion program
- 25-5703 Who may maintain proceeding
- 25-5704 Commencement of action and notice of complaint
- 25-5704A Additional documentation relating to lead-based paint hazards [For implementation of this section, see 85 Del. Laws, c. 98, § 5(2)]
- 25-5705 Service and filing of notice
- 25-5706 Manner of service
- 25-5707 Contents of complaint generally
- 25-5708 Additional contents of certain complaints
- 25-5709 Answer
- 25-5710 Trial
- 25-5711 Judgment
- 25-5712 Default judgment
- 25-5713 Jury trials
- 25-5714 Compelling attendance of jurors
- 25-5715 Execution of judgment; writ of possession
- 25-5716 Stay of proceedings by tenant; good faith dispute
- 25-5717 Stay of proceedings on appeal
- 25-5718 Proceedings in forma pauperis
- 25-5719 Landlord regaining possession of residential rental unit upon the death of a deceased sole tenant
- 25-5720 Shielding of records
CHAPTER 59. Tenant’s Receivership7 sections
CHAPTER 61. Commercial Leases5 sections
CHAPTER 63. Distress for Rent10 sections
- 25-6301 Action at law; jurisdiction; case in which distress lies
- 25-6302 Form of claim; contents; costs
- 25-6303 Order of distress; service of claim and order; levy; inventory; return; duration of levy
- 25-6304 Levied goods in custody of Court; removal and sale; plaintiff’s interest
- 25-6305 Protective measures upon a showing that a tenant may abscond
- 25-6306 Procedure in the event of a forcible entry
- 25-6307 Release of distrained property upon filing of bond
- 25-6308 Answer to claim; hearing; final order of sale
- 25-6309 Public sale of property distrained; notice of sale
- 25-6310 Liability of officer
CHAPTER 65. Miscellaneous Provisions2 sections
- 25-6501 , 6502. Preference of rent in cases of execution; taxes paid by tenant; setoff against rent; recovery from owner [Transferred]
- 25-6503 , 6504. Discrimination in renting; refusal to rent because of children in family; increase of rent; penalty; reservation of rental units for use by senior citizens; tenant may obtain summary of Landlord-Tenant Code; ignorance of law as defense [Repealed]
CHAPTER 67. Agricultural Leases22 sections
Subchapter I. Rights and Duties of Landlords and Tenants
- 25-6701 Definitions
- 25-6702 Term of verbal lease and term of lease in which no term expressed; notice to terminate; continuance of lease; leases of tenant houses located on poultry farms
- 25-6703 Lease in which term expressed; notice to terminate; continuation of lease
- 25-6704 Remedy of agricultural landlord
- 25-6705 Distress on agricultural leases
- 25-6706 Preference of rent in cases of execution
- 25-6707 Removal by tenant of hay
- 25-6708 Obstruction by tenant; protection afforded tenant’s crops
- 25-6709 Duties of outgoing tenants with respect to corn
- 25-6710 Rent payable with portion of grain or produce
- 25-6711 Distress of agricultural produce; appraisal
- 25-6712 Delivery of grain or other produce, or payment of estimated value
- 25-6713 Number and compensation of appraisers
- 25-6714 Crops reserved as rent
- 25-6715 Lien on crops
- 25-6716 Preference of rent in cases of execution
- 25-6717 Taxes paid by tenant; setoff against rent; recovery from owner
- 25-6718 Jurisdiction; service of process
Subchapter II. Miscellaneous
CHAPTER 70. Manufactured Homes and Manufactured Home Communities Act66 sections
Subchapter I. Purpose, Definitions, Enforceability
Subchapter II. Landlord-Tenant Relationship
- 25-7006 Requisites for rental of a manufactured home lot
- 25-7007 Manufactured home standards
- 25-7008 Provisions of a rental agreement
- 25-7009 Term of rental agreement; renewal of rental agreement [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7010 Rent — Prohibited lump sum payments: acceptance of rent
- 25-7011 Holdover remedies after rental agreement terminates, expires, or is not renewed
- 25-7012 Effect of unsigned rental agreement
- 25-7013 Manufactured home transfer; rented lot transfer
- 25-7014 Modified Table of Consanguinity
- 25-7015 Delivery of written notice
- 25-7016 Termination or nonrenewal of rental agreement by landlord; due cause: noncompliance
- 25-7017 Security deposits; pet security deposits
- 25-7018 Rules
- 25-7019 Retaliatory acts prohibited
- 25-7020 Fees; services; utility rates
- 25-7020A Health or safety violations
- 25-7021 Termination of rental agreement by tenant during first month of occupancy; during first 18 months of occupancy
- 25-7022 Lot rental assistance program; eligibility [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7022A Lot rental assistance program; requirements
- 25-7022B Lot rental assistance program; limited eligibility
- 25-7022C Recreational vehicle leases
Subchapter III. Termination of Rental Agreement; Change in Land Use
Subchapter IV. Right of First Offer
- 25-7026 Right of first offer; duty to negotiate in good faith, penalties for noncompliance
- 25-7027 Right of first offer; notice required before sale of manufactured home community
- 25-7028 Right of first offer; notice not required before sale of manufactured home community
- 25-7029 Right of first offer; response required by homeowner association
- 25-7030 Right of first offer; offer of an alternative price
- 25-7031 Right of first offer; sale to a third party at a lower price
- 25-7032 Right of first offer; sale to a third party at a higher price
- 25-7033 Right of first offer; contract of sale
- 25-7034 Right of first offer; failure to complete sale
- 25-7035 Right of first offer; auction
- 25-7036 Right of first offer; affidavit of compliance
Subchapter V. Delaware Manufactured Home Relocation Trust Fund
- 25-7041 Delaware Manufactured Home Relocation Authority [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7042 Delaware Manufactured Home Relocation Trust Fund [Expires July 1, 2029, pursuant to subsection (d) of this section]
- 25-7043 Relocation expenses; payments for nonrelocatable homes
- 25-7044 Payment of funds to landlord for removal or disposal of abandoned homes
- 25-7045 Payment of funds to tenants
- 25-7046 Delaware Manufactured Home Owner Attorney Fund
- 25-7047 Landlord disclosure obligations
Subchapter VI. Rent Increase Justification
- 25-7050 Purpose [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7051 Rent increase; notice
- 25-7051A Rent increase; health or safety violations [Effective until July 1, 2026]
- 25-7051A Rent increase; health or safety violations [Effective July 1, 2026]
- 25-7052 Rent justification; when §§ 7052A and 7052B of this title do not apply [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7052A Rent increase; justified base rent increase calculations
- 25-7052B Rent increase; justified additional rent increase for allowed expenses
- 25-7053 Rent increase dispute resolution [For application of this section, see 79 Del. Laws, c. 304, § 7, and 80 Del. Laws, c. 229, § 3]
- 25-7054 Appeal [For application of this section, see 79 Del. Laws, c. 304, § 7 and 80 Del. Laws, c. 229, § 3]
- 25-7055 Penalties [For application of this section, see 79 Del. Laws, c. 304, § 7]
- 25-7056 Exemption [For application of this section, see 79 Del. Laws, c. 304, § 7]
Subchapter VII. Tenant’s Receivership
CHAPTER 71. Conversion of Manufactured Home Communities to Manufactured Home Condominium or Cooperative Communities14 sections
- 25-7101 Purpose of chapter
- 25-7102 Definitions
- 25-7103 Requisites for conversion
- 25-7104 Conversion plan
- 25-7105 Notice requirements
- 25-7106 Approval by Attorney General
- 25-7107 Extension and termination of leases
- 25-7108 Option to purchase; right of first refusal; rescission of contract to purchase; nonpurchasing tenant with children attending school
- 25-7109 Rights of nonpurchasing tenants
- 25-7110 Rights of tenant during conversion
- 25-7111 Tenants who are elderly or have disabilities
- 25-7112 Eviction; access to comparable housing
- 25-7113 Penalties; jurisdiction
- 25-7114 Modification or waiver of chapter
Title 30 — State Taxes627 sections
CHAPTER 20A. Veterans’ Opportunity Credit5 sections
CHAPTER 20B. Employer Tax Credit for Hiring Individuals with Disabilities5 sections
CHAPTER 20C. Tax Credit for Automatic External Defibrillators2 sections
CHAPTER 20D. Angel Investor Job Creation and Innovation Act [Expired]10 sections
- 30-20D-101 Definitions
- 30-20D-102 Certification of qualified small businesses
- 30-20D-103 Certification of qualified investors
- 30-20D-104 Certification of qualified funds
- 30-20D-105 Tax credit allowed
- 30-20D-106 Issuance of tentative and final tax credit certificates
- 30-20D-107 Required reports
- 30-20D-108 Revocation of tax credits
- 30-20D-109 Data privacy
- 30-20D-110 Angel Investor Job Creation and Innovation Act Administration Fund
CHAPTER 20E. Organ and Bone Marrow Transplantation Tax Credit4 sections
CHAPTER 1. General Provisions5 sections
CHAPTER 3. Department of Finance42 sections
Subchapter I. General Provisions
Subchapter II. Tax Appeal Board
- 30-321 Composition; appointment; term; qualifications
- 30-322 Salary
- 30-323 Secretary; quorum
- 30-324 Alternate attorney member
- 30-325 Annual report; rules
- 30-326 Facilities and services
- 30-327 Record of decisions; rules and rulings of the Tax Appeal Board
- 30-328 Reimbursement of expenses
- 30-329 Hearings and appeals
- 30-330 Subpoenas and attendance of witnesses
- 30-331 Appeals from Tax Appeal Board decisions
- 30-332 Frivolous or dilatory proceedings
- 30-333 Removal of tax appeals to the Superior Court
- 30-334 Admission to practice before the Tax Appeal Board
Subchapter III. Secretary of Finance; General Provisions
Subchapter IV. Secretary of Finance; Powers and Duties
- 30-351 Preservation of returns and destruction of records
- 30-352 Accounts receivable
- 30-353 Record of decisions, rules and rulings of Department
- 30-354 Rules, regulations and enforcement
- 30-355 Tax return forms
- 30-356 Mailing tax return forms
- 30-357 Reports to Governor and General Assembly
- 30-358 Bonds of Department employees [Repealed]
- 30-359 Publication of tax information
- 30-360 List of income tax taxables [Repealed]
- 30-361 Enforcement of penalties
- 30-362 Advisory board
- 30-363 Escheator
- 30-364 Examinations to ascertain correctness of tax returns or taxable income
- 30-365 Agents as special constables
- 30-366 Appeals
- 30-367 False statements [Repealed]
- 30-368 Secrecy of returns and information; penalty
- 30-369 Required employee background checks
Subchapter V. General Regulations
CHAPTER 5. Procedure, Administration and Enforcement60 sections
Subchapter I. General Provisions
Subchapter II. Returns and Payment of Tax
Subchapter III. Procedure and Administration
- 30-521 Examination of return
- 30-522 Assessment final if no protest
- 30-523 Protest by taxpayer
- 30-524 Notice of determination after protest
- 30-525 Determination of Director final
- 30-526 Burden of proof
- 30-527 Evidence of related federal determination
- 30-528 Mathematical error
- 30-529 Time for performing certain acts postponed by reason of service in combat zone
- 30-530 Assessment of tax
- 30-531 Limitations on assessment
- 30-532 Recovery of erroneous refund
- 30-533 Interest on underpayment
- 30-534 Failure to file tax return or to pay tax
- 30-535 Fraud and other penalties
- 30-536 Accuracy-related penalty
- 30-537 Authority to make credits or refunds
- 30-538 Abatements
- 30-539 Limitations on credit or refund
- 30-540 Interest on overpayments
- 30-541 Form of claims for credit or refund; amendments
- 30-542 Notice of disallowance; finality
- 30-543 Claim for credit or refund or protest deemed disallowed
- 30-544 Review of determinations of Director on protests
- 30-545 Collection of debts owed to certain State agencies
- 30-546 Voluntary Tax Compliance Initiative
- 30-547 Professional and occupational licenses; denial or suspension
- 30-548 Paid tax preparers; required information on returns and claims for refund
- 30-549 Suit to enjoin certain paid tax preparers
Subchapter IV. Enforcement
- 30-551 Timely mailing
- 30-552 Collection procedures
- 30-553 Period of collection after assessment; agreement for extension
- 30-554 Obtaining court judgment by filing certificate
- 30-555 Release of lien
- 30-556 Execution of judgments
- 30-557 Nonresident taxpayer
- 30-558 Tax claims of other states
- 30-559 Order to compel compliance
- 30-560 Transferees
- 30-561 Jeopardy assessments
- 30-562 Bankruptcy or receivership
- 30-563 General powers of Director of Revenue
- 30-564 Closing agreements
- 30-565 Priorities among requests to intercept or reduce refunds
Subchapter V. Criminal Offenses
- 30-571 Attempt to evade or defeat tax; class E felony
- 30-572 Failure to collect or pay over tax; class E felony
- 30-573 Failure to file return, supply information or pay tax; class A misdemeanor
- 30-574 Fraud and false statements; class E felony
- 30-575 Period of limitations on criminal prosecutions: jurisdiction
- 30-576 Misdemeanors
Subchapter VI. Miscellaneous
CHAPTER 11. Personal Income Tax88 sections
Subchapter I. General Provisions
Subchapter II. Resident Individuals
- 30-1105 Taxable income
- 30-1106 Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2]
- 30-1107 Deductions
- 30-1108 Standard deduction
- 30-1109 Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]
- 30-1110 Personal exemptions and credits
- 30-1111 Credit for income tax paid to another state
- 30-1112 Historic rehabilitation
- 30-1113 Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries
- 30-1114 Child care and dependent care expense credit
- 30-1115 Subchapter S — Business tax credits [Repealed]
- 30-1116 Delaware investment credit [Repealed]
- 30-1117 Earned income tax credit
- 30-1118 Tax credit for expenses associated with human organ or bone marrow donation
Subchapter III. Nonresident Individuals
- 30-1121 Imposition of tax upon nonresidents
- 30-1122 Modified Delaware source income
- 30-1123 Delaware adjusted gross income
- 30-1124 Income derived from sources in Delaware
- 30-1125 Individual who is Delaware resident for part of year; computation of tax
- 30-1126 Withholding of income tax on sale or exchange of real estate by nonresident individuals
- 30-1127 Deduction for federal income taxes [Repealed]
Subchapter IV. Estates, Trusts and Beneficiaries
Subchapter V. Partners and Partnerships
Subchapter VI. Accounting Periods and Methods of Accounting
Subchapter VII. Withholding of Tax
- 30-1151 Employer to withhold tax from wages or other remuneration
- 30-1152 Information statement for employee
- 30-1153 Credit for tax withheld
- 30-1154 Information returns and payment of tax withheld
- 30-1155 Employer’s liability for withheld taxes
- 30-1156 Employer’s failure to withhold
- 30-1156A Employer to report new hires
- 30-1157 U.S. Olympics account [Repealed]
- 30-1158 Payment of tax on behalf of nonresident shareholders by S corporation
- 30-1159 , 1160. Delaware Breast Cancer Education and Early Detection Fund; Delaware Diabetes Education Fund [Repealed]
Subchapter VIII. Returns and Payments of Tax
- 30-1161 Persons required to make returns of income
- 30-1162 Joint or separate returns of spouses
- 30-1163 Returns by fiduciaries
- 30-1164 Notice of qualification as receiver [Repealed]
- 30-1165 Change of status as resident or nonresident during the year
- 30-1166 Computation of tax as resident and nonresident [Repealed]
- 30-1167 Minimum tax and prorating of exemptions
- 30-1168 Time and place for filing returns and paying tax
- 30-1169 Declarations of estimated tax
- 30-1170 Filing of estimated tax returns and payment of estimated tax
- 30-1171 Income taxes of members of armed forces on death
- 30-1172 Procedures for contributions to the DE529 Education Savings Plan
- 30-1173 General requirements concerning returns; notices; records and statements [Repealed]
- 30-1174 , 1175. Partnership return; Information returns [Repealed]
- 30-1176 Report of change in federal tax liability [Repealed]
Subchapter IX. Miscellaneous
- 30-1180 Administration of charitable donations through the personal income tax return
- 30-1181 Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund
- 30-1182 Organ and Tissue Donor Awareness Trust Fund
- 30-1182A Beau Biden Foundation
- 30-1183 Emergency Housing Assistance Fund
- 30-1184 SL24: UnLocke the Light Foundation
- 30-1185 Delaware Breast Cancer Education and Early Detection Fund
- 30-1186 Delaware Combined Campaign for Justice Fund
- 30-1187 Delaware Diabetes Education Fund
- 30-1188 Delaware Veterans’ Home Fund
- 30-1189 Delaware National Guard and Reserve Emergency Assistance Fund
- 30-1190 Delaware Juvenile Diabetes Fund
- 30-1191 Delaware Children’s Fund [Repealed]
- 30-1192 The Delaware Ovarian Cancer Foundation
- 30-1193 The Delaware Chapter of the National Multiple Sclerosis Society Fund
- 30-1194 White Clay Creek Wild and Scenic River Restoration Fund
- 30-1195 Senior Trust Fund [For application of repeal of this section, see 85 Del. Laws, c. 65, § 29(b)] [Repealed]
- 30-1196 Home Of The Brave Foundation Fund
- 30-1197 Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12]
- 30-1198 Protecting Delaware’s Children Fund
- 30-1199 Habitat for Humanity of Delaware Fund
- 30-1200 Central Delaware Habitat for Humanity Fund [Repealed]
- 30-1201 Sussex County Habitat for Humanity Fund [Repealed]
- 30-1202 Food Bank of Delaware Fund
- 30-1203 Pediatric Cancer Research Fund
- 30-1204 Income taxes of members of armed forces on death [Transferred]
- 30-1205-1209 Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed]
Subchapter X. Enforcement
Subchapter XI. Criminal Offenses
Subchapter XII. Miscellaneous [Repealed]
CHAPTER 13. Inheritance [Repealed].4 sections
Subchapter I. Property Subject to Tax
Subchapter II. Rates and Determination of Tax
Subchapter III. Returns and Payment of Tax
Subchapter IV. Procedure, Administration and Enforcement
CHAPTER 14. Gift Tax [Repealed].1 section
CHAPTER 15. Estate Tax [Repealed].9 sections
- 30-1501 Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1502 Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1503 Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1504 Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1505 Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1506 Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1507 Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
- 30-1508 Final settlement of executor’s or administrator’s accounts [Repealed]
- 30-1509 , 1510. Refund of taxes erroneously paid; procedure and administration [Repealed]
CHAPTER 16. Pass-Through Entities, Estates and Trusts21 sections
Subchapter I. In General
Subchapter II. Taxation of Pass-Through Entities and Their Members
- 30-1621 Taxation of pass-through entities; in general
- 30-1622 Character of items
- 30-1623 Special rules for nonresident individual members and corporate members of pass-through entities
- 30-1624 Special rules for certain tax credits of pass-through entities
- 30-1625 Special rules for certain tax deductions for pass-through entities
Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries
- 30-1631 Imposition of tax
- 30-1632 Computation and payment
- 30-1633 Tax not applicable
- 30-1634 Fiduciary adjustment
- 30-1635 Taxable income of resident estate or resident trust
- 30-1636 Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6]
- 30-1637 Credit for income tax of another state
- 30-1638 Accumulation distribution credit for resident beneficiary of trust
- 30-1639 Taxable income of a nonresident estate or nonresident trust
- 30-1640 Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State
CHAPTER 17. Interstate Compromise or Arbitration of Death Taxes6 sections
CHAPTER 18. Land and Historic Resource Tax Credit14 sections
Subchapter I. Land Donated for Conservation or Preservation
Subchapter II. Historic Preservation And Repair
- 30-1811 Statement of purpose; short title
- 30-1812 Definitions
- 30-1813 Preservation and repair of historic structures; tax credits; sunset
- 30-1814 Preservation tax credits; distribution, transfer and assignment
- 30-1815 Preservation tax credits; procedures and administration
- 30-1816 Total amount of credits permitted in each fiscal year; allocation of such credits
- 30-1817 Appeals
CHAPTER 19. Corporation Income Tax13 sections
- 30-1901 Definitions
- 30-1902 Imposition of tax on corporations; exemptions
- 30-1903 Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]
- 30-1904 Returns
- 30-1905 Payment of tax
- 30-1906 Short title
- 30-1907 Time of taking effect of tax
- 30-1908 Historic rehabilitation
- 30-1909 Withholding of income tax on sale or exchange of real estate by nonresident corporations
- 30-1910 , 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed]
- 30-1912 Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records
- 30-1913-1916 Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]
- 30-1917 , 1918. Short title; time of taking effect of tax [Transferred]
CHAPTER 20. Business Tax Credits and Deductions60 sections
Subchapter I. Neighborhood Assistance Tax Credit
Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities
Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas
Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2030 Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2031 Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2032 Definitions [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2033 Reduction in business taxes and/or license fees for mitigation of commuter traffic [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2034 Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2035 Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2036 Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
- 30-2037 Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]
Subchapter V. Clean Energy Technology Device Manufacturers’ Credits
Subchapter VI. Commuter Benefits for State Employees [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265].
- 30-2051 Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2052 Definitions [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2053 Agency plans [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2054 Department review of plans [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2055 Rules and regulations [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2056 Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
- 30-2057 Preemption [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 62, § 265]
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
Subchapter VIII. Credit for Research and Development Expenses
Subchapter IX. New Economy Jobs Program Credits
Subchapter X. Business Finder’s Fee Tax Credit
CHAPTER 20F. Delaware Entertainment Production Tax Credit11 sections
- 30-2001F Purpose
- 30-2002F Definitions
- 30-2003F Delaware production tax credit
- 30-2004F Loan-out withholding
- 30-2005F Entertainment production tax credit; procedures and administration
- 30-2006F Appeals
- 30-2007F Audit
- 30-2008F Report
- 30-2009F Total amount of credits permitted in each fiscal year; priorities
- 30-2010F Data disclosure and sharing
- 30-2011F Sunset clause
CHAPTER 21. General Provisions Concerning Licenses26 sections
- 30-2101 General license requirement for occupations
- 30-2102 Term of licenses
- 30-2103 Duties of the Department of Finance; adoption of rules and regulations; penalty
- 30-2104 Notice of date for procuring licenses
- 30-2105 Exemption for certain persons 65 years of age or older and certain licensed direct care workers
- 30-2106 Transferability of license; succession on death
- 30-2107 Place of business specified in license; change of location
- 30-2108 No license refunds
- 30-2109 Display of license; penalty
- 30-2110 Contract to pay another’s license tax
- 30-2111 Form and signature of licenses
- 30-2112 Contents of licenses
- 30-2113 Right to carry on business under license
- 30-2114 Additional licenses for more than 1 occupation or business [Repealed]
- 30-2115 Exemption of amusement places for religious or philanthropic purposes
- 30-2116 Auctioneer and book agent exemption for veterans
- 30-2117 Agent violating this chapter may be proceeded against as principal
- 30-2118 Officers to enforce license laws; penalties
- 30-2119 Carrying on specified occupations without license; penalties
- 30-2120 Computation of gross receipts
- 30-2121 Prorating of license fees for part-year licensees
- 30-2122 Definitions
- 30-2123 Annual filing requirements
- 30-2124 Revocation, denial, or nonrenewal of licenses for nonpayment of taxes
- 30-2125 Definitions applied to § 2124; burden of persuasion
- 30-2126 Confidential reporting of violators
CHAPTER 23. Cost of Occupational Licenses and Fees6 sections
- 30-2301 Occupations requiring licenses; definitions; fees; exemptions
- 30-2302 Tax stamps required for amusement machines [Repealed]
- 30-2303 Special requirements for nonresident junk dealers; penalty
- 30-2304 Vending machine license and identifying labels
- 30-2305 Special requirements for harness racing meet operators, owners, trainers and drivers
- 30-2306 Special license requirements for certain Delaware entities registering a trade name
CHAPTER 25. Contractors’ License Requirements and Taxes3 sections
CHAPTER 27. Manufacturers’ License Requirements and Taxes5 sections
CHAPTER 29. Retail and Wholesale Merchants’ License Requirements and Taxes12 sections
- 30-2901 Definitions
- 30-2902 Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required
- 30-2903 Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required
- 30-2904 Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required
- 30-2905 Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee
- 30-2906 Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required
- 30-2907 Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required
- 30-2908 Grocery supermarket retailers
- 30-2909 Exemptions
- 30-2910 Tire retailer license requirements; license fee; additional fee on new tires
- 30-2911 Retail Crime Unit; Retail Crime Fund and fee
- 30-2912 Beverage container retailer license requirement; license fee; recycling fee on beverage container sales
CHAPTER 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee5 sections
- 30-3001 Definitions
- 30-3002 Motor vehicle document fee; claims for refunds [For application of this section, see 80 Del. Laws, c. 77, § 2; 85 Del. Laws, c. 40, § 15]
- 30-3003 Enforcement by Secretary of Transportation; rules and regulations
- 30-3004 Motor vehicle dealer handling fee and payment
- 30-3005 Motor vehicle dealer license fee
CHAPTER 31. Delaware Infrastructure Emergency Response Act5 sections
CHAPTER 33. Steam, Gas and Electric Companies3 sections
CHAPTER 35. Express Companies [Repealed].1 section
CHAPTER 37. Carriers of Passengers by Steam Power [Repealed].1 section
CHAPTER 39. Railroads and Canal Companies [Repealed].1 section
CHAPTER 41. Telegraph and Telephone Companies [Repealed].4 sections
CHAPTER 43. Use Tax on Leases of Tangible Personal Property7 sections
CHAPTER 51. Motor Fuel Tax55 sections
Subchapter I. Gasoline
- 30-5101 Definitions
- 30-5102 License for retail sale of gasoline; requirement, issuance, term, fee and display
- 30-5103 License for distributor of gasoline; requirement, application, bond and fee
- 30-5104 Issuance of distributor’s license; term of license
- 30-5105 Refusal of distributor’s license; grounds
- 30-5106 Assignability of distributor’s license
- 30-5107 Bond of licensed distributor
- 30-5108 Revocation, cancellation and surrender of license and bond
- 30-5109 Records of Department of Transportation
- 30-5110 Levy and rate of tax; collection
- 30-5111 Exempt sales of gasoline
- 30-5112 Distributor’s taxable sales of gasoline; what is included
- 30-5113 Monthly reports of distributors
- 30-5114 Payment of tax by distributor
- 30-5115 Penalties for failure to file reports or pay tax when due
- 30-5116 Estimate by Department of Transportation in absence of tax report; redetermination of assessment
- 30-5117 Collection by Department of Transportation of delinquent taxes
- 30-5118 Rules and regulations
- 30-5119 Deposit of receipts by Department of Transportation
- 30-5120 Refunds of motor fuel taxes
- 30-5121 Reports from carriers transporting gasoline; penalty for failure to file report; appeal
- 30-5122 Retention of records by distributors or retailers; penalties
- 30-5123 Inspection of records
- 30-5124 Discontinuance, sale or transfer of business by distributor or retailer; penalties
- 30-5125 Delivery from tank truck to motor vehicle; penalty
- 30-5126 Exchange of information among the states
- 30-5127 Reports of Department to distributors [Repealed]
- 30-5128 Penalties
- 30-5129 Collection of bad checks; service charge; interest
Subchapter II. Special Fuel
- 30-5131 Definitions
- 30-5132 Tax imposed
- 30-5133 Exemptions
- 30-5134 Special fuel license; bond
- 30-5135 Records
- 30-5136 Monthly reports and payments
- 30-5137 Refund of taxes erroneously or illegally collected
- 30-5138 Administration
- 30-5139 Violations and penalties; enforcement
- 30-5140 Prohibiting use of dyed diesel fuel on highways; violations and penalties
Subchapter III. State Aid to Municipalities for Streets
- 30-5161 Definitions
- 30-5162 Appropriations paid through State Treasurer
- 30-5163 Time and method of computation
- 30-5164 Certification of Secretary of Transportation; time for payment
- 30-5165 Expenditures of funds by municipalities; records, audits and regulations of municipalities
- 30-5166 Unauthorized expenditures; personal liability
Subchapter IV. Aviation Jet Fuel
- 30-5171 Definitions
- 30-5172 Aviation jet fuel tax
- 30-5173 Jet fuel supplier’s license; bond
- 30-5174 Records
- 30-5175 Monthly reports and payments
- 30-5176 Refund of taxes, fees, penalties, or interest erroneously or illegally collected
- 30-5177 Administration
- 30-5178 Procedure for exempt sales of aviation jet fuel
- 30-5179 Violations; penalties; enforcement
- 30-5180 Deposit of aviation jet fuel tax proceeds
CHAPTER 52. Motor Carriers Fuel Purchase Law29 sections
- 30-5201 Short title
- 30-5202 Definitions
- 30-5203 Rate of tax
- 30-5204 Credit for motor fuel tax payment
- 30-5205 Tax due date
- 30-5206 Deposits of revenue
- 30-5207 Calculation of amount of fuel used in State
- 30-5208 Report requirements; exemptions
- 30-5209 Average consumption
- 30-5210 Records
- 30-5211 Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax
- 30-5212 Imposition of tax
- 30-5213 Enforcement
- 30-5214 Filing of bond; refund provisions
- 30-5215 False statements; penalties
- 30-5216 Departure or removal of property from State or discontinuing business; arbitrary assessment
- 30-5217 Failure to report or pay tax; penalty; interest
- 30-5218 Time for payment of taxes, penalties and interest; additional penalty
- 30-5219 Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference
- 30-5220 Failure to pay tax; determination; redetermination; review
- 30-5221 Penalties
- 30-5222 Availability of records of other agencies; exchange of information with other jurisdictions
- 30-5223 Regulations; promulgation by Secretary of Transportation
- 30-5224 Exempt vehicles; carriers
- 30-5225 Exemption; reciprocal agreements
- 30-5226 Failure to comply with other statutes
- 30-5227 Collection of bad checks; service charge; interest
- 30-5228 Moneys erroneously collected
- 30-5229 Cooperative agreements between states
CHAPTER 53. Tobacco Product Taxation and Licensing45 sections
Subchapter I. Definitions
Subchapter II. Levy and Collection of Tax; License, Stamps
- 30-5305 Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)]
- 30-5306 Liability for payment of tax
- 30-5307 License for sales of tobacco products
- 30-5308 License charges
- 30-5309 Application for license
- 30-5310 Issuance of licenses; display
- 30-5311 Expiration of licenses
- 30-5312 Replacement of licenses
- 30-5313 Suspension or revocation of license
- 30-5314 Transfer of license
- 30-5315 Tobacco product tax stamps; affixing; amount; cancellation
- 30-5316 Design and sale of stamps
- 30-5317 Time for affixing stamps; reporting requirements; violation
- 30-5318 Appointment of stamp affixing agents; commission
- 30-5319 Alternate method of collection; other tobacco products
Subchapter III. General Provisions
- 30-5321 Duties imposed on licensed tobacco products dealers; lists
- 30-5322 Duties imposed on manufacturer’s representatives
- 30-5323 Taxpayer’s protest [Repealed]
- 30-5324 Sample packs
- 30-5325 Late filing penalty
- 30-5326 Refunds
- 30-5327 Exempt sales
- 30-5328 Invoices or delivery tickets and purchase orders required in certain cases
- 30-5329 Administration by Department; rules and regulations
- 30-5330 Bonds
Subchapter IV. Penalties and Enforcement
- 30-5341 Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty
- 30-5342 Possession of untaxed tobacco products
- 30-5343 Penalties not specifically provided for
- 30-5344 Liability joint and several as between owner and operator
- 30-5345 Police powers; arrests
- 30-5346 Prohibitions
Subchapter V. Forfeitures
Subchapter VI. Delivery Sales of Any Tobacco Product
CHAPTER 54. Realty Transfer Tax20 sections
Subchapter I. Realty Transfer Tax
- 30-5401 Definitions [For application of this section, see 81 Del. c. 384, § 3]
- 30-5402 Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]
- 30-5403 Transfer by broker
- 30-5404 Payment from proceeds of judicial sale
- 30-5405 Documentary stamps; affixing; cancellation; other methods
- 30-5406 Furnishing stamps; sale; agents; compensation; bond premiums
- 30-5407 Enforcement; rules and regulations
- 30-5408 Failure to affix stamps
- 30-5409 Value to be stated in document or affidavit
- 30-5410 Unlawful acts; penalty
- 30-5411 Failure to pay tax; determination; redetermination; review; interest [Repealed]
- 30-5412 Grantor to pay tax
- 30-5413 Refunds [Repealed]
- 30-5414 Tax lien
- 30-5415 Distribution of tax receipts
Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue
CHAPTER 55. Public Utilities Taxes9 sections
- 30-5501 Definitions
- 30-5502 Imposition of tax; rate; adjustment of tariffs
- 30-5503 Computation of tax
- 30-5504 Payment of tax
- 30-5505 Failure to file return or pay tax; interest and penalties [Repealed]
- 30-5506 Exemptions
- 30-5507 Rebate of tax for certain qualified activities
- 30-5508 Sourcing rules for mobile telecommunications services
- 30-5509 , 5510. [Reserved.]
CHAPTER 61. Lodging Tax8 sections
Subchapter I. Lodging Tax Collection
Subchapter II. County Convention & Visitors Bureaus
CHAPTER 62. Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]6 sections
- 30-6201 Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7]
- 30-6202 Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
- 30-6203 Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
- 30-6204 Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
- 30-6205 Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]
- 30-6206 Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7]