Delaware Statutes

§ 8602 — Notice to taxables of taxes due; effect of failure to receive notice

Delaware·Title 9·Part County Taxes·Ch. 86 COLLECTION OF TAXES
(a)For purposes of this chapter and Chapter 87 of this title, the term “tax collecting authority” shall refer, in New Castle County, to the Chief Financial Officer; in Kent County, to the Receiver of Taxes and County Treasurer; and in Sussex County, to the Director of Finance.
(b)The tax collecting authority of each county shall mail to all taxables in the county a statement of their taxes collectible by that county not more than 30 days after the taxes are due and payable.
(c)The failure of the rightful owner of any property to receive a statement of taxes by mail from the tax collecting authority shall not relieve the taxable from the obligation of timely payment of any and all taxes due.

Free access — add to your briefcase to read the full text and ask questions with AI

Delaware § 8602 (Notice to taxables of taxes due; effect of failure to receive notice) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

42 Del. Laws, c. 112, § 1 ; 9 Del. C. 1953, § 8602; 55 Del. Laws, c. 85, § 24A ; 71 Del. Laws, c. 401, § 102

Nearby Sections

15
View on official source ↗