Delaware § 8003 Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]

Delaware Statutes

§ 8003 — Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]

Delaware § 8003

Title9

PartCounty Taxes

Ch. 80COUNTY TAX LEVY

This text of Delaware § 8003 (Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]) 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. 9, § 8003 (2026).

Text

(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.

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(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.

Legislative History

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 ; 85 Del. Laws, c. 132, § 2