Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8003
Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]
Official textdelcode.delaware.gov
# (a)
After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to the county tax rate applied to the most recent assessment list in the county.
# (b)
The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.
Amendment history
28 Del. Laws, c. 76, §§ 14, 15; 31 Del. Laws, c. 13, §§ 22, 23; 40 Del. Laws, c. 135, § 1; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 55 Del. Laws, c. 85, §§ 20B-20D; 57 Del. Laws, c. 762, § 13E; 66 Del. Laws, c. 69, § 3; 85 Del. Laws, c. 132, § 2
Source: view the official text
In this title (40 sections)
- 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…
- 9-7103 · Administration and enforcement
- 9-7104 · Removal of weeds, grasses, refuse, rubbish, trash, or other…
- 9-7105 · Fees
- 9-7106 · Violation of property maintenance ordinances, rules, and…
- 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,…
- 9-8003 · Time and method of levying county tax [For application of this…
- 9-8004 · Duplicate assessment lists in Kent County
- 9-8005 · Tax collection warrants; form [For application of this…
- 9-8101 · Property subject to county taxation [For application of this…
- 9-8102 · Transfers of real property subject to county taxation [For…
- 9-8103 · Personal property
- 9-8104 · Placement of mobile homes subject to Sussex County taxation
- 9-8105 · Property owned by governmental, religious, educational or…
- 9-8106 · Specific organizations and purposes
- 9-8106A · New Castle County property tax exemptions; applications;…
- 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…
- 9-8111A · Proration of yearly taxes when property in New Castle County…
- 9-8112 · Lodging tax
- 9-8113 · Fire protection fee
- 9-8131 · Definitions [For application of this section, see 81 Del.…
- 9-8132 · Qualifications and amount of exemption