2012 Delaware Code
Title 9 - Counties
CHAPTER 80. COUNTY TAX LEVY
§ 8003. Time and method of levying county tax.
(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 such 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.
Code 1852, § 83; Code 1915, §§ 1071-1071B; 28 Del. Laws, c. 76, §§ 14, 15; 31 Del. Laws, c. 13, §§ 22, 23; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1155, 1236, 1239, 1246; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 9 Del. C. 1953, § 8003; 55 Del. Laws, c. 85, §§ 20B-20D; 57 Del. Laws, c. 762, § 13E; 66 Del. Laws, c. 69, § 3.;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
