Delaware Statutes

§ 5409 — Value to be stated in document or affidavit

Delaware § 5409
JurisdictionDelaware
Title30
PartCommodity Taxes
Ch. 54REALTY TRANSFER TAX

This text of Delaware § 5409 (Value to be stated in document or affidavit) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 5409 (2026).

Text

Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof and the reason, if any, why such document is not subject to tax under this chapter; provided, that in the case of a transaction exempt from tax under § 5401(1)p. of this title, the affidavit shall be made by the grantee.

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Legislative History

30 Del. C. 1953, § 5409; 55 Del. Laws, c. 109, § 1 ; 62 Del. Laws, c. 316, § 3 ; 64 Del. Laws, c. 182, § 3 ; 68 Del. Laws, c. 187, § 17

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Bluebook (online)
Delaware § 5409, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5409.