Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8325
Report of those liable for capitation tax
Official textdelcode.delaware.gov
Each Department or Office of Finance shall ascertain and report to the county government the number of persons liable to capitation tax when the report of the total valuation and assessment is made.
Amendment history
28 Del. Laws, c. 79, § 12; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 79, § 1; 31 Del. Laws, c. 14, § 20; 44 Del. Laws, c. 90, § 1; 55 Del. Laws, c. 85, § 22L; 57 Del. Laws, c. 762, § 21M; 71 Del. Laws, c. 401, § 95; 78 Del. Laws, c. 142, § 12; 84 Del. Laws, c. 412, § 21
Source: view the official text
In this title (40 sections)
- 9-8305 · Subpoena power [Expires March 12, 2028, pursuant to 85 Del.…
- 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…
- 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…
- 9-8318 · Adjustment of assessment inequalities between districts
- 9-8319 · Reports from those owning or controlling assessable property;…
- 9-8320 · Information to be supplied by building inspectors in New…
- 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…
- 9-8334 · Eligibility for valuation under §§ 8330-8337 of this title…
- 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…
- 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