Delaware Code (Titles 8, 9, 25, 30)

2,881 sections.

• 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
• 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
• 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
• 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]
• 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
• 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]
• 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
• 8-241 Amendment of certificate of incorporation before receipt of payment for stock
• 8-242 Amendment of certificate of incorporation after receipt of payment for stock; nonstock corporations
• 8-243 Retirement of stock
• 8-244 Reduction of capital
• 8-245 Restated certificate of incorporation
• 8-246 [Reserved.]
• 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]
• 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
• 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
• 8-311 Revocation of voluntary dissolution; restoration of expired certificate of incorporation
• 8-312 Revival of certificate of incorporation
• 8-313 Revival of certificate of incorporation or charter of exempt corporations
• 8-314 Status of corporation
• 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
• 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
• 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
• 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
• 8-388 Domestication of non-United States entities [For application of section, see 83 Del. Laws, c. 377, § 24]
• 8-389 Temporary transfer of domicile into this State
• 8-390 Transfer, domestication or continuance of domestic corporations [For application of this section, see 84 Del. Laws, c. 98, § 18]
• 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
• 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
• 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
• 9-101 Division of State into counties
• 9-102 New Castle County boundaries
• 9-103 Kent County boundaries
• 9-104 Sussex County boundaries
• 9-105 Hundreds in New Castle County; boundaries
• 9-106 Hundreds in Kent County
• 9-107 Hundreds in Sussex County
• 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
• 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
• 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
• 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
• 9-601 Purpose
• 9-602 Definitions
• 9-603 Tax exemption of parks and recreation areas
• 9-604 Application of chapter
• 9-610 Creation; membership; terms; qualifications; vacancy
• 9-611 Organization; officers
• 9-612 Powers and duties
• 9-613 Compensation; expenses
• 9-614 Rules and regulations
• 9-615 Office space
• 9-616 Limitation upon authority
• 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
• 9-650 Bonds; power of county government to issue; terms
• 9-651 Special sinking fund
• 9-652 Cancellation of bonds
• 9-653 Payment and retirement of bonds
• 9-654 Assessment
• 9-655 Costs of parks, improvements and maintenance
• 9-670 Acquisition of land for parks; title and ownership; gifts
• 9-671 Contracts for improvements; competitive bids
• 9-672 Awarding of contracts; procedure
• 9-673 Supervision by commission; duty to maintain; payment procedures; fences between parks and railroads
• 9-680 Revision of established suburban park community; expansion and alteration of park or recreation areas; notice; additional funds
• 9-701 Purpose
• 9-702 Definitions
• 9-703 Tax exemption of parks and recreation areas
• 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
• 9-740 Governing board; oath
• 9-741 Interest in contracts
• 9-742 Records and ordinances
• 9-743 Proof of ordinances
• 9-744 Appropriation ordinances
• 9-745 Publication of appropriation ordinances
• 9-746 Creation of debt
• 9-747 Employees
• 9-748 Duties and election of officers
• 9-749 Duties of president
• 9-750 General taxes; levy
• 9-751 Assessment list
• 9-752 Tax collection warrant and assessment list
• 9-753 Collection and deposit of park district taxes
• 9-754 Report of park district tax collections and payment of collected taxes
• 9-760 Bonds; limitation
• 9-761 Issuance of bonds; use authorized
• 9-762 Attestation of bonds; interest; maturity; sale
• 9-763 Tax for interest and principal
• 9-764 Issuance of bonds; bond anticipation notes
• 9-765 Use of funds
• 9-770 General corporate powers
• 9-771 Deposit of funds
• 9-772 Recreational programs and other special powers
• 9-773 Approval of the General Assembly
• 9-800 Creation of county library agency; powers of county library administrator
• 9-801 County library advisory board
• 9-802 Public library collection development policy
• 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
• 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.]
• 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]
• 9-1001 Purpose
• 9-1002 Definitions [For application of this section, see 84 Del. Laws, c. 261, § 16]
• 9-1003 Maintenance of for-profit cemeteries
• 9-1101 General powers
• 9-1101A Definitions
• 9-1102 Local service functions; subcategories; responsibility for performance
• 9-1103 Exercise of powers
• 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
• 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
• 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
• 9-1181 Bonding of officers and employees
• 9-1182 Personal financial interest
• 9-1183 Prohibitions and penalties
• 9-1184 Public right of inspection of public records
• 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
• 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
• 9-1341 Functions
• 9-1342 Department of Special Services Board
• 9-1351 Functions
• 9-1352 Department of Community Services Board
• 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
• 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
• 9-1501 Definitions
• 9-1502 Transactions, activities and conduct forbidden to county officers or employees
• 9-1521 Enumeration of certain specific powers
• 9-1522 Borrowing money
• 9-1523 Sinking fund
• 9-1524 Dumping of garbage, rubbish, ashes or other waste material; penalty for violation
• 9-1525 Creeks or small runs; widening, straightening
• 9-1561 New Castle County Workhouse [Repealed]
• 9-1562 New Castle County libraries; Wilmington Institute
• 9-1563 Private welfare agencies
• 9-1901-1903 Fire prevention outside of incorporated towns; county police; powers and duties; mergers [Repealed]
• 9-2101 Lighting streets and highways in unincorporated communities and villages; petition
• 9-2102 Levy and collection of light tax; penalty for late payment
• 9-2103 Light tax; administration of fund; surplus
• 9-2104 Removal of lights
• 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
• 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]
• 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
• 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
• 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
• 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
• 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
• 9-2699 Court review of land use actions; limitations on liability of individuals and associations
• 9-2701-2704 Establishment of school crossing guard unit for New Castle County; duties; compensation; uniform; coordination with school boards; levy and collection of tax [Repealed]
• 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
• 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
• 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
• 9-3101 , 3102. Contributory funded pension program authorized; participation; pension plan for nonparticipants in contributory funded program [Repealed]
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 9-4151 Personnel Administration Board
• 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
• 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]
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 9-4999 Court review of land use actions; limitations on liability of individuals and associations
• 9-5001 Appointment of County Engineer; draftsmen; rodmen and assistants [Repealed]
• 9-5101 Lighting streets and highways in unincorporated communities and villages; petition
• 9-5102 Levy and collection of light tax
• 9-5103 Light tax; administration of fund; surplus
• 9-5104 Removal of lights
• 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
• 9-5301 Authority to issue
• 9-5302 Limited obligations
• 9-5303 Form; terms
• 9-5304 Conflicting laws
• 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
• 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
• 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
• 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
• 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
• 9-6401-6415 Short title; definitions; eligibility for retirement benefits; reduction of benefits; service in armed forces of the United States or in National Guard; retirement age; early retirement; mandatory retirement; retirement pension benefits; disability pension benefits; submission of pension data to determine tax return; pension benefits; time and manner of payment; list of pensioners; retirement of employee; preservation of pension records by Department of Finance; Arbitration Commission; notice to employee of qualification for pension; restrictions upon other employment by pensioner; exemption of pension benefits from taxation, attachment; assignability of benefits [Repealed]
• 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
• 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
• 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
• 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
• 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
• 9-6999 Court review of land use actions; limitations on liability of individuals and associations
• 9-7001 Powers of the government of Sussex County
• 9-7002 County government
• 9-7003 County Administrator
• 9-7004 Department of Finance
• 9-7005 Department of Law
• 9-7006 Personnel system
• 9-7007 County Advisory Retirement Board
• 9-7008 Pension program for Sussex County employees
• 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
• 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]
• 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
• 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
• 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
• 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]
• 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]
• 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
• 9-8401-8404 Election; term of office; qualifications; bond; oath of office; vacancies [Repealed]
• 9-8405 Compensation
• 9-8406 , 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Repealed]
• 9-8408 Duty to turn over records and moneys to successor
• 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
• 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]
• 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
• 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
• 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
• 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
• 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
• 9-9201 Duties and responsibilities of officers appointing deputies and clerks
• 9-9202 Powers and duties of chief deputies
• 9-9203 Payment of salaries
• 9-9204 Employment of extra clerks
• 9-9205 Application in New Castle County
• 9-9206 Application in Sussex County
• 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]
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• 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]
• 25-171 Acknowledgment or proof
• 25-172 Acknowledgment of deed after recording letter of attorney
• 25-173 Power of married woman to make letter
• 25-174 Persons serving with armed forces
• 25-180 Short title
• 25-181 Definitions in this subchapter
• 25-182 Validity of electronic documents
• 25-183 Recording of documents
• 25-184 Uniform standards
• 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
• 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
• 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
• 25-701 Creation of estate in joint tenancy; exception
• 25-702 Actions for use and occupation between cotenants
• 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
• 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
• 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
• 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
• 25-1401 Liability for damages; court’s authority to determine whether trespass intentional; exemplary and actual damages
• 25-1402 Method of ascertaining value of trees removed
• 25-1403 Failure of defendant to answer
• 25-1404 Abatement of action
• 25-1501 Liability of owners or occupiers of land for injury to guests or trespassers
• 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
• 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
• 25-2201 Short title; applicability
• 25-2202 Definitions
• 25-2203 Application
• 25-2204 Status of units; ownership thereof
• 25-2205 Common elements
• 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
• 25-2219 Contents of declaration
• 25-2220 Declaration plan
• 25-2221 Contents of deeds of units
• 25-2222 Mortgages and other liens of record affecting property at time of the first conveyance of each unit
• 25-2223 Sales, conveyances or leases of or liens upon separate units
• 25-2224 Instruments recordable
• 25-2225 Recording a prerequisite to effectiveness of certain instruments
• 25-2226 Place of recording
• 25-2227 Indexing by recording officer
• 25-2228 Recording fees
• 25-2229 Procedure
• 25-2230 Effect of removal
• 25-2231 Resubmission
• 25-2232 Assessments and taxes
• 25-2233 Assessment of charges
• 25-2234 Method of enforcing charges
• 25-2235 Mechanics’ liens against units
• 25-2236 Unpaid assessments at time of execution sale against a unit
• 25-2237 Unpaid assessments at time of voluntary sale of a unit
• 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
• 25-2501 Authorization and effect
• 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]
• 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
• 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
• 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
• 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
• 25-3101 Federal tax liens and liens notices
• 25-3102 Place of filing
• 25-3103 Execution of notices and certificates
• 25-3104 Duties of filing officer
• 25-3105 Fees
• 25-3501 Enforcement by public sale; nature of sale
• 25-3502 Notice in special cases; jurisdiction of justices of the peace in cases of perishable property
• 25-3503 Disposition of proceeds of sale
• 25-3701 Preference of lien
• 25-3702 Duration of lien
• 25-3703 Persons entitled to lien
• 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
• 25-4001 Definition of abandoned personal property
• 25-4002 Right and title to abandoned personal property
• 25-4003 Procedure to obtain title
• 25-4004 Sheriff’s or constable’s sale of the property when there are lienholders
• 25-4005 Remedy of owner
• 25-4006 Motor vehicles
• 25-4007 Jurisdiction
• 25-4008 Rules
• 25-4101 Priority of lien
• 25-4102 Removal of grain under lien
• 25-4103 Penalties
• 25-4301 Liens in favor of charitable hospitals
• 25-4302 Establishment of lien; notice of claim
• 25-4303 Attachment of lien to judgment
• 25-4304 Release as effective; liability of person making payment; limitation
• 25-4305 Recording of liens; fees
• 25-4306 Examination of hospital records
• 25-4501 Priority of lien; transfer of lien upon execution sale
• 25-4502 Duration of lien
• 25-4601 Demolition; notice; reimbursement; lien; lien docket
• 25-4602 Demolition; priority of lien; transfer of lien upon executed sale
• 25-4603 Improvements; notice; reimbursement; lien; lien docket
• 25-4604 Improvements; priority of lien; transfer of lien upon executed sale
• 25-4701 Failure to obtain fire insurance on demand of lienholder
• 25-4702 Right of mortgagee to recover fire insurance premiums
• 25-4801-4805 Federal tax lien; execution of notices and certificates; duties of filing officer; fees; short title [Repealed]
• 25-4901 Short title
• 25-4902 Definitions
• 25-4903 Creation of lien
• 25-4903A Rental agreements
• 25-4904 Enforcement; satisfaction of lien
• 25-4905 Construction of chapter
• 25-5001 Definitions
• 25-5002 Liens; notice
• 25-5003 Estate recovery
• 25-5004 Voluntary reimbursement
• 25-5005 Undue hardship
• 25-5006 Rules and regulations
• 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
• 25-5141 Definitions
• 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
• 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)]
• 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.]
• 25-5601 Definitions
• 25-5602 Right to legal representation
• 25-5603 Right to Representation Coordinator duties
• 25-5604 State Court Administrator powers and duties
• 25-5605 Annual report
• 25-5606 Additional required disclosures
• 25-5607 Implementation
• 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
• 25-5901 Petition for receivership; grounds, notice and jurisdiction
• 25-5902 Necessary parties defendant
• 25-5903 Defenses
• 25-5904 Stay of judgment by defendant
• 25-5905 Receivership procedures
• 25-5906 Powers and duties of the receiver
• 25-5907 Discharge of the receiver
• 25-6101 Metering and charges for utility services
• 25-6102 Definitions
• 25-6103 Preference of rent in cases of execution
• 25-6104 Confession of judgment
• 25-6105 Taxes paid by tenant; setoff against rent; recovery from owner
• 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
• 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]
• 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
• 25-6721 Disposition of manure
• 25-6722 Improper tillage and cutting of timber
• 25-6723 Assignment of farm leases
• 25-6724 Delivery of crop rent
• 25-7001 Purposes and policies; enforceability
• 25-7001A The Delaware Manufactured Housing Alternative Dispute Resolution Act [Repealed]
• 25-7002 Jurisdiction
• 25-7003 Definitions
• 25-7004 Exemptions
• 25-7005 Enforcement
• 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
• 25-7023 Change of use; conversion
• 25-7024 Termination or nonrenewal of rental agreement by landlord; due cause; change in land use
• 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
• 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
• 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]
• 25-7061 Petition for receivership
• 25-7062 Necessary parties defendant
• 25-7063 Defenses
• 25-7064 Stay of judgment by defendant
• 25-7065 Receivership procedures
• 25-7066 Powers and duties of receiver
• 25-7067 Discharge of receiver; costs
• 25-7068 Attorney General intervention
• 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
• 30-20A-100 Declaration of purpose
• 30-20A-101 Definitions
• 30-20A-102 Credit for wages paid to qualified veterans
• 30-20A-103 Limitations
• 30-20A-104 Rules and regulations
• 30-20B-100 Declaration of purpose
• 30-20B-101 Definitions
• 30-20B-102 . Credit for wages paid to qualified employee
• 30-20B-103 . Limitations
• 30-20B-104 Rules and regulations
• 30-20C-100 Declaration of policy
• 30-20C-101 Tax credit for automatic external defibrillator placed in service
• 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
• 30-20E-101 Declaration of purpose
• 30-20E-102 Definitions
• 30-20E-103 Tax credit for expenses associated with human organ or bone marrow donation [Transferred]
• 30-20E-104 Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]
• 30-101 Definitions
• 30-102 Limitation upon tax levy; personal property
• 30-103 Bonds of City of Wilmington exempt
• 30-104 Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes
• 30-105 Sunset repeal of tax preferences [Repealed]
• 30-301 General powers of Department
• 30-302 Preparation of blanks and forms
• 30-303 Payment of receipts
• 30-304 Expenses of Department personnel
• 30-305 Notice by Division of Accounting of payments to business associations
• 30-306 Taxpayer identification number
• 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
• 30-341 Bond [Repealed]
• 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
• 30-375 Furnishing of bonds by foreign persons or firms
• 30-376 Time for performing certain acts postponed by reason of service in combat zone
• 30-501 Application of this chapter
• 30-502 Definitions
• 30-510 Due date of the return
• 30-511 Extension of time for filing and payment
• 30-512 Signing of returns and other documents
• 30-513 General requirements concerning returns; records and statements
• 30-514 Report of change in federal tax liability
• 30-515 Filing frequency and tax computation thresholds
• 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
• 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
• 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
• 30-581 Inspection of returns by federal, state and local officials
• 30-582 Lodging tax collection
• 30-1101 Meaning of terms
• 30-1102 Imposition and rate of tax; separate tax on lump-sum distributions
• 30-1103 Resident individual defined
• 30-1104 Nonresident individual defined
• 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
• 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]
• 30-1131-1142 Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed]
• 30-1143-1145 Partnership entity not taxable; Character of items; Special rules for nonresident partners [Repealed]
• 30-1146-1148 Taxable year; Method of accounting; Adjustments [Repealed]
• 30-1149 Basis of adjustments [Repealed]
• 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]
• 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]
• 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]
• 30-1211-1224 Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed]
• 30-1231-1233 Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed]
• 30-1234 False statements [Repealed]
• 30-1235 Limitations [Repealed]
• 30-1241 Secrecy of returns and information; penalty [Repealed]
• 30-1242 Inspection of returns by federal, state and local officials [Repealed]
• 30-1243 Short title [Repealed]
• 30-1301-1314 Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed]
• 30-1321-1327 Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed]
• 30-1341-1346 Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed]
• 30-1351-1353 Incorporation of certain personal income tax provisions — procedure and administration; enforcement; rules and regulations [Repealed]
• 30-1401-1409 Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed]
• 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]
• 30-1601 Definitions
• 30-1602 Taxable year
• 30-1603 Accounting method
• 30-1604 Adjustments
• 30-1605 Returns
• 30-1606 Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities
• 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
• 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
• 30-1701 Definitions
• 30-1702 Election to invoke chapter
• 30-1703 Compromise of death taxes due this State
• 30-1704 Arbitration of domicile of decedent
• 30-1705 Penalty and interest for nonpayment of tax
• 30-1706 Reciprocal application
• 30-1801 Short title
• 30-1802 Findings and purpose
• 30-1803 Definitions
• 30-1804 Tax credit available; land conveyed for conservation and preservation purposes
• 30-1805 Administration
• 30-1806 Applicability, fiscal limitation and renewal
• 30-1807 Construction
• 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
• 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]
• 30-2001 Short title
• 30-2002 Definitions
• 30-2003 Declaration of policy
• 30-2004 Qualification for tax credit; Neighborhood Assistance Act Advisory Council
• 30-2005 State income tax credit; amount
• 30-2006 Limitations on credits
• 30-2007 Unused tax credit
• 30-2008 Administrative costs
• 30-2010 Definitions
• 30-2011 Investment and employment credit against corporation income tax
• 30-2012 Reduction in license fees for investment and employment
• 30-2013 Rules and regulations
• 30-2014 Report on effect of subchapters II and III of this chapter [Repealed]
• 30-2015 Successors in title
• 30-2020 Definitions
• 30-2021 Credit against corporation income tax for investment and employment in targeted areas
• 30-2022 Reduction in license fees for investment and employment in targeted areas
• 30-2023 Subchapter S corporations [Repealed]
• 30-2024 Credit against personal income tax
• 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]
• 30-2040 Credit against corporation income tax for clean energy technology device manufacturers
• 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]
• 30-2061 Alternative calculation of Headquarters Management Corporation tax
• 30-2062 Credit against income tax for new Headquarters Management Corporation employment
• 30-2063 Occupational license; exemption from occupational gross receipts license fees
• 30-2064 Regulations
• 30-2070 Amount of credit and applicable procedures
• 30-2071 Application of Internal Revenue Code
• 30-2072 Determination of qualified research and development expenses
• 30-2073 Time limitations
• 30-2074 Transitional rule [Repealed]
• 30-2075 Limitation on credits [Repealed]
• 30-2080 Declaration of purpose
• 30-2081 Definitions
• 30-2082 Certification as a qualified employer; recertification
• 30-2083 Credits for New Economy Jobs Program employment
• 30-2084 Limitation on credits and qualified withholding payments
• 30-2085 Disposition of unused credits
• 30-2086 Sunset date [Repealed]
• 30-2090 Legislative findings and purpose; creation of the business finder’s fee tax credit
• 30-2091 Definitions
• 30-2092 Business finder’s fee credit
• 30-2093 New business certification process
• 30-2094 Tax credit application process
• 30-2095 Reports
• 30-2096 Reconsideration
• 30-2097 Limitations on credits
• 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
• 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
• 30-2501 Definitions
• 30-2502 License requirement; resident and nonresident; additional fee on gross receipts paid; statements required
• 30-2503 Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses
• 30-2701 Definitions
• 30-2702 License requirements; license fee; additional fee on aggregate gross receipts; statements required
• 30-2703 Automobile manufacturers
• 30-2704 Exemptions
• 30-2705 Exemption of gross receipts attributable to intermediate products
• 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
• 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
• 30-3101 Definitions
• 30-3102 Business and employee status during emergency period
• 30-3103 Business and employee status after emergency period
• 30-3104 Administration and notification
• 30-3105 Regulations
• 30-3301 License requirements
• 30-3302 Exception as to municipalities; rural electric cooperatives
• 30-3303 Penalties
• 30-3501-3508 License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Finance in certain cases; penalty; doing business without license; penalty [Repealed]
• 30-3701-3704 Passengers’ tax; monthly statements; failure to report or pay; penalties; enforcement of penalties; Secretary of Finance; duties and powers in collection of tax [Repealed]
• 30-3901-3909 Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26 [Repealed]
• 30-4101 Tax and statement requirements on telegraph lines [Repealed]
• 30-4102 Tax and statement requirements on telephone lines and transmitters [Repealed]
• 30-4103 Assessment and collection upon failure to make required statement [Repealed]
• 30-4104 Collection on failure to pay tax [Repealed]
• 30-4301 Definitions
• 30-4302 Imposition of tax on lessees
• 30-4303 Collection of tax
• 30-4304 Liability for the tax
• 30-4305 Lessor’s license
• 30-4306 Records to be kept
• 30-4307 Filing returns and payment of tax
• 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
• 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
• 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
• 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
• 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
• 30-5301 Definitions
• 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
• 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
• 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
• 30-5351 Forfeiture of tobacco products; disposal
• 30-5352 Forfeiture of vehicle used in illegally transporting tobacco products
• 30-5353 Tobacco product vending machine forfeiture proceedings
• 30-5354 Seizure of untaxed tobacco products and tobacco product vending machines
• 30-5361 Definitions
• 30-5362 Requirements for delivery sales
• 30-5363 Age verification requirements
• 30-5364 Disclosure requirements
• 30-5365 Shipping requirements
• 30-5366 Registration and reporting requirements
• 30-5367 Collection of taxes
• 30-5368 Penalties
• 30-5369 Enforcement
• 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
• 30-5421 Definitions
• 30-5422 General
• 30-5423 Delaware Land and Water Conservation Trust Fund
• 30-5424 , 5425. Revenue bonds; Payment of tax receipts to Conservation Trust Fund [Repealed]
• 30-5426 Farmland Preservation Fund receipt transfer
• 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.]
• 30-6101 Definitions
• 30-6102 Levy of tax and disposition of proceeds
• 30-6103 Collection of tax
• 30-6104 Payment of tax
• 30-6105-6109 Failure to file or pay; assessments; notice of demand; judgments; refunds [Repealed]
• 30-6121 Eligible organizations
• 30-6122 Reporting and operating conditions
• 30-6123 Period to establish [Repealed]
• 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]
• 30-6301 Definitions
• 30-6302 License required; issuance
• 30-6303 Imposition of tax; “capital base” defined
• 30-6304 Payment of tax
• 30-6305 Exemption from occupational license taxes
• 30-6306 Review of license fee; refund procedure; penalty; interest [Repealed]
• 30-6401 Definitions
• 30-6402 Imposition of income tax on Headquarters Management Corporations
• 30-6403 Computation of Headquarters Management Corporation taxable income
• 30-6404 Election and returns
• 30-6405 Payment of tax
• 30-6406 Regulations
• 30-6407 Taxes of other states
• 30-6501 Definitions
• 30-6502 Quality assessment
• 30-6503 Penalties