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Town of Elsmere, DE
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2024-05-09
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The Code
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Part II General Legislation
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Chapter 204 Taxation
The Charter
Ch C
Charter
The Code
Administrative Legislation
Ch 1
General Provisions
Ch 5
Budgetary Evaluation Program
Ch 9
Cable Television Rates
Ch 17
Defense and Indemnification
Ch 19
Elections
Ch 21
Emergency Operations
Ch 27
Finance Committee
Ch 29
Finance, Department of
Ch 31
Incident Management
Ch 34
Officers and Employees
Ch 36
Personnel Policies
Ch 38
Planning Commission
Ch 45
Police Pension Fund; Retirement Plans
Ch 48
(Reserved)
Ch 55
(Reserved)
General Legislation
Ch 60
Licenses and Permits
Ch 63
Alarm Systems
Ch 67
Alcoholic Beverages
Ch 71
Animals
Ch 76
Building Construction
Ch 79
Burning, Open
Ch 83
Condominium Conversions
Ch 87
Curfew
Ch 93
Excavations and Grading
Ch 95
Explosives and Fireworks
Ch 98
Fines, Payment of
Ch 99
Firearms and Weapons
Ch 102
Floodplain Management
Ch 103
Floodplain, Notification of Lessees in
Ch 107
Garage and Sidewalk Sales
Ch 110
Graffiti
Ch 116
Handicapped Parking
Ch 123
Lawn Care Companies
Ch 127
Dumping of Yard Waste and Refuse
Ch 131
Licensed Businesses
Ch 135
Loitering
Ch 143
Noise
Ch 145
Nuisances
Ch 148
Parades and Special Events
Ch 152
Parking of Certain Vehicles
Ch 155
Parks and Recreation Areas
Ch 159
Peddling and Soliciting
Ch 164
Police Service Fees
Ch 167
Precious Metals and Gems
Ch 169
Professional Fees
Ch 171
Property Maintenance
Ch 182
Rental Licenses
Ch 184
Satellite Dish Antennas
Ch 186
Smoking or Use of Tobacco Products
Ch 187
Solid Waste
Ch 189
(Reserved)
Ch 190
Stormwater Management
Ch 192
Streets and Sidewalks
Ch 196
Subdivision and Land Development
Ch 199
Swimming Pools
Ch 204
Taxation
Ch 204 Art I
Penalty for Unpaid Tax Bills
§ 204-1
Authorization to collect penalty.
§ 204-2
Additional penalty.
§ 204-3
Penalty for tax bill in arrears.
Ch 204 Art II
Realty Transfer Tax
§ 204-4
Definitions.
§ 204-5
Taxable conduct.
§ 204-5.1
(Reserved)
§ 204-6
Payment of tax.
§ 204-7
Additional functions of Tax Collector.
§ 204-8
Recordation.
§ 204-9
Violations and penalties.
Ch 204 Art III
Senior Citizens and Disabled Tax Exemption
§ 204-10
Definitions.
§ 204-11
Qualifications; amount of exemption.
§ 204-12
Application for exemption.
§ 204-13
Contents of application.
§ 204-14
Allowance of exemption.
§ 204-15
Continuance of exemption.
§ 204-16
Tenants in common or joint tenants.
§ 204-17
Rules and regulations.
§ 204-18
Oath.
§ 204-19
Appeals.
§ 204-20
Effective date.
Ch 204 Art IV
Tax Payment Installment Plan
§ 204-21
Authority to enter into agreements.
§ 204-22
Terms.
§ 204-23
Application fee.
§ 204-24
When effective.
Ch 204 Art V
Collection of Fees for Delinquent Taxes
§ 204-25
Fees and costs.
§ 204-26
Fees shall constitute lien.
Ch 204 Art VI
Base Tax Credit
§ 204-27
Qualification for credit.
§ 204-28
Amount of credit.
§ 204-29
Determining modified income.
§ 204-30
Application.
§ 204-31
Continuance of credit.
Ch 204 Art VII
Review of Income Levels and Discounts
§ 204-32
Re-evaluation.
Ch 206
Tax-Delinquent Property
Ch 209
Vacant Property
Ch 211
Vehicles, Abandoned
Ch 215
Vehicles and Traffic
Ch 219
Vehicles, Off-Highway
Ch 225
Zoning
Appendix
Ch A230
Cable Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 204
Taxation
[HISTORY: Adopted by the Mayor and Council of the Town of Elsmere as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Department of Finance — See Ch.
29
.
Tax delinquent property — See Ch.
206
.
Article I
Penalty for Unpaid Tax Bills
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§ 204-1
Authorization to collect penalty.
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§ 204-2
Additional penalty.
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§ 204-3
Penalty for tax bill in arrears.
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Article II
Realty Transfer Tax
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§ 204-4
Definitions.
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§ 204-5
Taxable conduct.
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§ 204-5.1
(Reserved)
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§ 204-6
Payment of tax.
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§ 204-7
Additional functions of Tax Collector.
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§ 204-8
Recordation.
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§ 204-9
Violations and penalties.
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Article III
Senior Citizens and Disabled Tax Exemption
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§ 204-10
Definitions.
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§ 204-11
Qualifications; amount of exemption.
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§ 204-12
Application for exemption.
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§ 204-13
Contents of application.
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§ 204-14
Allowance of exemption.
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§ 204-15
Continuance of exemption.
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§ 204-16
Tenants in common or joint tenants.
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§ 204-17
Rules and regulations.
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§ 204-18
Oath.
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§ 204-19
Appeals.
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§ 204-20
Effective date.
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Article IV
Tax Payment Installment Plan
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§ 204-21
Authority to enter into agreements.
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§ 204-22
Terms.
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§ 204-23
Application fee.
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§ 204-24
When effective.
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Article V
Collection of Fees for Delinquent Taxes
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§ 204-25
Fees and costs.
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§ 204-26
Fees shall constitute lien.
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Article VI
Base Tax Credit
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§ 204-27
Qualification for credit.
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§ 204-28
Amount of credit.
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§ 204-29
Determining modified income.
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§ 204-30
Application.
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§ 204-31
Continuance of credit.
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Article VII
Review of Income Levels and Discounts
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§ 204-32
Re-evaluation.
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