Sussex County, DE
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the County Council of Sussex County as indicated in article histories. Amendments noted where applicable.]
Article I Real Property Tax Exemption for Disabled Persons

§ 103-1 Exemption granted.

§ 103-2 Contents of application.

§ 103-3 Application procedure.

§ 103-4 Applicability to surviving spouse.

§ 103-5 Term of exemption.

§ 103-6 Definitions.

§ 103-7 Appeals.

Article II Real Property Tax Exemption for Senior Citizens

§ 103-8 Exemption granted.

§ 103-9 Contents of application.

§ 103-10 Application procedure.

§ 103-11 Term of exemption.

§ 103-12 Interpretation of income.

§ 103-13 Appeals.

Article III Collection of Municipal Realty Transfer Taxes

§ 103-14 Authorization for office of Recorder of Deeds to collect.

§ 103-15 Collection procedure.

§ 103-16 Collection charge.

§ 103-17 Responsibility for uncollected tax.

Article IV County Realty Transfer Tax

§ 103-18 Definitions.

§ 103-19 Rate of tax; when payable; exception.

§ 103-20 Transfer by broker.

§ 103-21 Payment from proceeds of judicial sale.

§ 103-22 Affixing of notation of payment.

§ 103-23 Collector of tax.

§ 103-24 Payment of tax prerequisite to recording of document.

§ 103-25 Statement of value required for recording.

§ 103-26 Unlawful acts, violations and penalties.

§ 103-27 Failure to pay tax determination; redetermination; review, interest.

§ 103-28 Refunds.

§ 103-29 Use of funds by Sussex County.

§ 103-29.1 Transfer of funds to municipalities.

Article V County Manufactured Home Placement Tax

§ 103-30 Imposition of tax.

§ 103-31 Rate of tax; when payable; collector.

§ 103-32 Payment of tax prerequisite to issuance of permit.

§ 103-33 Statement of value required for application.

§ 103-34 Exemptions from taxation.

§ 103-35 Unlawful acts; violations and penalties.

§ 103-36 Failure to pay tax; determination; redetermination; review; interest.

§ 103-37 Refunds.

§ 103-38 Use of funds by Sussex County.