Delaware § 8610 Written demand for delinquent taxes in New Castle County [Effective until Aug. 12, 2028]

Delaware Statutes

§ 8610 — Written demand for delinquent taxes in New Castle County [Effective until Aug. 12, 2028]

Delaware § 8610

Title9

PartCounty Taxes

Ch. 86COLLECTION OF TAXES

This text of Delaware § 8610 (Written demand for delinquent taxes in New Castle County [Effective until Aug. 12, 2028]) 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, § 8610 (2026).

Text

(a)The Office of Finance for New Castle County shall on or before December 15 of each year, make at least 1 demand in writing upon every person or corporation liable for the payment of any taxes collectible by the County and due and then remaining unpaid for the payment thereof, stating the amount due and that, if the same are not paid during the month of December, legal proceedings will be instituted for the collection thereof. The failure to give notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. The notice shall be mailed in a sealed postpaid envelope directed to the last known address of the person or corporation, and the day of the mailing shall be deemed the day of the giving of notice.

(b)The Office of Finance for New Castle County is

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(a) The Office of Finance for New Castle County shall on or before December 15 of each year, make at least 1 demand in writing upon every person or corporation liable for the payment of any taxes collectible by the County and due and then remaining unpaid for the payment thereof, stating the amount due and that, if the same are not paid during the month of December, legal proceedings will be instituted for the collection thereof. The failure to give notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. The notice shall be mailed in a sealed postpaid envelope directed to the last known address of the person or corporation, and the day of the mailing shall be deemed the day of the giving of notice.

(b) The Office of Finance for New Castle County is not required to send the written demand under subsection (a) of this section if the taxpayer has entered a payment plan authorized under § 8604 of this title or any other law.

Legislative History

Code 1915, § 1154; 40 Del. Laws, c. 135, § 1 ; Code 1935, § 1350; 9 Del. C. 1953, § 8611; 55 Del. Laws, c. 85, § 24B ; 71 Del. Laws, c. 401, § 110 ; 85 Del. Laws, c. 134, § 3