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Kent County, DE
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2024-04-23
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Part II General Legislation
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Chapter 191 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 5
Aeropark Authority
Ch 9
Board of Assessment Review
Ch 14
Code Enforcement Constables
Ch 19
Community Development Advisory Committee
Ch 25
Defense and Indemnification
Ch 30
Economic and Maritime Development, Office of
Ch 34
Elections, Special
Ch 37
Emergency Services Assistance Fund
Ch 41
Ethics, Code of
Ch 43
Finances
Ch 46
Grievance Procedure
Ch 53
Library Advisory Committee
Ch 60
Parks and Recreation Commission
Ch 64
Pension Review Committee
Ch 68
Personnel Policy
Ch 73
Planning Agency, Local
Ch 77
Planning Commission, Regional
Ch 79
Retiree Benefits
Ch 81
Records Retention
Ch 83
Retirement
Ch 84
Sewer Advisory Board, Regional
Ch 86
Strategic Development Fund
Ch 90
Violations and Complaints
General Legislation
Ch 101
Accessory Dwelling Units
Ch 105
Building Construction
Ch 116
Drainage Standards
Ch 121
Emergency Reporting System
Ch 128
Fees
Ch 139
Hearing Procedures
Ch 143
Housing Standards
Ch 156
Manufactured Homes
Ch 158
Moratoriums
Ch 161
Noise
Ch 168
Parks and Recreation
Ch 175
Property Maintenance
Ch 177
Property, Purchase of
Ch 179
Road Names
Ch 180
Sanitary Standards
Ch 187
Subdivision and Land Development
Ch 188
Floodplain Management
Ch 191
Taxation
Ch 191 Art I
Disabled Property Owner and Senior Citizen Exemption
§ 191-1
Authority.
§ 191-2
Title.
§ 191-3
Qualifications for participation.
§ 191-4
Residency requirement.
§ 191-5
Ownership of property.
§ 191-6
Eligible property.
§ 191-7
Income limits.
§ 191-8
Income exclusions.
§ 191-9
Exemption limit.
§ 191-10
Filing for exemption.
§ 191-11
Determination of eligibility.
§ 191-12
Termination of eligibility.
§ 191-13
Appeals.
§ 191-14
Administration.
Ch 191 Art II
Delinquent Taxes
§ 191-15
Purpose.
§ 191-16
Procedure.
§ 191-17
Appeals.
Ch 191 Art III
Library Tax District
§ 191-18
Authority; district established.
§ 191-19
Library Commission created.
§ 191-20
Library tax.
Ch 191 Art IV
Realty Transfer Tax
§ 191-21
Tax imposed.
§ 191-22
Definitions.
§ 191-23
Exemptions.
§ 191-24
Rate of tax; when payable; exception.
§ 191-25
Transfer by broker.
§ 191-26
Payment from proceeds of judicial sale.
§ 191-27
Affixing of notation of payment.
§ 191-28
Collector of tax.
§ 191-29
Payment of tax prerequisite to recording document.
§ 191-30
Statement of value required when recording.
§ 191-31
Unlawful acts; violations and penalties.
§ 191-32
Failure to pay tax; determination of additional tax.
§ 191-33
Refunds.
§ 191-34
Use of funds by Kent County.
§ 191-35
Authority.
Ch 191 Art V
Abatement of Penalty for Late Payment
§ 191-36
Procedure.
§ 191-37
Authority.
Ch 191 Art VI
Real Estate Tax Exemption for Industries
§ 191-38
Effect on existing ordinances.
§ 191-39
Findings.
§ 191-40
Authority to establish program; applicability.
§ 191-41
Requirements for abatement.
§ 191-42
Definitions.
§ 191-43
Application for abatement.
§ 191-44
Information to be submitted.
§ 191-45
Authority of Levy Court.
§ 191-46
Annual report.
§ 191-47
Authority.
Ch 191 Art VII
Tax Credit Program for Historic Properties
§ 191-48
Title.
§ 191-49
Authority.
§ 191-50
Purpose.
§ 191-51
Definitions.
§ 191-52
Procedures for tax credit.
§ 191-53
Application requirements.
§ 191-54
Review and approval of tax credits.
§ 191-55
Appeals.
§ 191-56
Administrative procedures.
Ch 191 Art VIII
Real Estate Tax Credit Program for Uniformed Military Personnel Serving in Combat Zones
§ 191-57
Authority.
§ 191-58
Title.
§ 191-59
Purpose and intent.
§ 191-60
Qualifications for participation.
§ 191-61
Residency requirement.
§ 191-62
Ownership of property.
§ 191-63
Eligible property.
§ 191-64
Real estate tax credit for qualified property owners.
§ 191-65
Filing for tax credit.
§ 191-66
Determination of eligibility.
§ 191-67
Termination of eligibility.
§ 191-68
Administration.
Ch 191 Art IX
Real Property Tax Credit for Disabled Veterans
§ 191-69
Credit granted.
§ 191-70
Contents of application.
§ 191-71
Application procedure.
§ 191-72
Term of credit.
§ 191-73
Appeals.
Ch 205
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 191
Taxation
[HISTORY: Adopted by the Levy Court of Kent County as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Exhibit A - Kent County Library Tax District
Article I
Disabled Property Owner and Senior Citizen Exemption
chevron_right
§ 191-1
Authority.
chevron_right
§ 191-2
Title.
chevron_right
§ 191-3
Qualifications for participation.
chevron_right
§ 191-4
Residency requirement.
chevron_right
§ 191-5
Ownership of property.
chevron_right
§ 191-6
Eligible property.
chevron_right
§ 191-7
Income limits.
chevron_right
§ 191-8
Income exclusions.
chevron_right
§ 191-9
Exemption limit.
chevron_right
§ 191-10
Filing for exemption.
chevron_right
§ 191-11
Determination of eligibility.
chevron_right
§ 191-12
Termination of eligibility.
chevron_right
§ 191-13
Appeals.
chevron_right
§ 191-14
Administration.
chevron_right
Article II
Delinquent Taxes
chevron_right
§ 191-15
Purpose.
chevron_right
§ 191-16
Procedure.
chevron_right
§ 191-17
Appeals.
chevron_right
Article III
Library Tax District
chevron_right
§ 191-18
Authority; district established.
chevron_right
§ 191-19
Library Commission created.
chevron_right
§ 191-20
Library tax.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 191-21
Tax imposed.
chevron_right
§ 191-22
Definitions.
chevron_right
§ 191-23
Exemptions.
chevron_right
§ 191-24
Rate of tax; when payable; exception.
chevron_right
§ 191-25
Transfer by broker.
chevron_right
§ 191-26
Payment from proceeds of judicial sale.
chevron_right
§ 191-27
Affixing of notation of payment.
chevron_right
§ 191-28
Collector of tax.
chevron_right
§ 191-29
Payment of tax prerequisite to recording document.
chevron_right
§ 191-30
Statement of value required when recording.
chevron_right
§ 191-31
Unlawful acts; violations and penalties.
chevron_right
§ 191-32
Failure to pay tax; determination of additional tax.
chevron_right
§ 191-33
Refunds.
chevron_right
§ 191-34
Use of funds by Kent County.
chevron_right
§ 191-35
Authority.
chevron_right
Article V
Abatement of Penalty for Late Payment
chevron_right
§ 191-36
Procedure.
chevron_right
§ 191-37
Authority.
chevron_right
Article VI
Real Estate Tax Exemption for Industries
chevron_right
§ 191-38
Effect on existing ordinances.
chevron_right
§ 191-39
Findings.
chevron_right
§ 191-40
Authority to establish program; applicability.
chevron_right
§ 191-41
Requirements for abatement.
chevron_right
§ 191-42
Definitions.
chevron_right
§ 191-43
Application for abatement.
chevron_right
§ 191-44
Information to be submitted.
chevron_right
§ 191-45
Authority of Levy Court.
chevron_right
§ 191-46
Annual report.
chevron_right
§ 191-47
Authority.
chevron_right
Article VII
Tax Credit Program for Historic Properties
chevron_right
§ 191-48
Title.
chevron_right
§ 191-49
Authority.
chevron_right
§ 191-50
Purpose.
chevron_right
§ 191-51
Definitions.
chevron_right
§ 191-52
Procedures for tax credit.
chevron_right
§ 191-53
Application requirements.
chevron_right
§ 191-54
Review and approval of tax credits.
chevron_right
§ 191-55
Appeals.
chevron_right
§ 191-56
Administrative procedures.
chevron_right
Article VIII
Real Estate Tax Credit Program for Uniformed Military Personnel Serving in Combat Zones
chevron_right
§ 191-57
Authority.
chevron_right
§ 191-58
Title.
chevron_right
§ 191-59
Purpose and intent.
chevron_right
§ 191-60
Qualifications for participation.
chevron_right
§ 191-61
Residency requirement.
chevron_right
§ 191-62
Ownership of property.
chevron_right
§ 191-63
Eligible property.
chevron_right
§ 191-64
Real estate tax credit for qualified property owners.
chevron_right
§ 191-65
Filing for tax credit.
chevron_right
§ 191-66
Determination of eligibility.
chevron_right
§ 191-67
Termination of eligibility.
chevron_right
§ 191-68
Administration.
chevron_right
Article IX
Real Property Tax Credit for Disabled Veterans
chevron_right
§ 191-69
Credit granted.
chevron_right
§ 191-70
Contents of application.
chevron_right
§ 191-71
Application procedure.
chevron_right
§ 191-72
Term of credit.
chevron_right
§ 191-73
Appeals.
chevron_right