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City of Harrington, DE
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The Code
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Part II General Legislation
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Chapter 378 Taxation
Chapter 378
Taxation
[HISTORY: Adopted by the Mayor and Council of the City of Harrington as indicated in article histories. Amendments noted where applicable.]
Article I
Realty Transfer Tax
§ 378-1
Definitions.
§ 378-2
Levy of tax; amount; exemptions.
§ 378-3
Priority of tax; determination of value; collector of tax; evidence of payment.
§ 378-4
Prohibited acts enumerated.
§ 378-5
Violations and penalties.
§ 378-6
through § 378-8. (Reserved)
Article II
Partial Tax Relief for Senior Citizen and Disabled Property Owners
§ 378-9
Discount on real property taxes.
§ 378-10
Qualifications for participation.
§ 378-11
Residency requirement.
§ 378-12
Ownership of property.
§ 378-13
Eligible property.
§ 378-14
(Reserved)
§ 378-15
Filing for exemption.
§ 378-16
Determination of eligibility.
§ 378-17
Appeals.
§ 378-18
through § 378-19. (Reserved)
Article III
Lodging Tax
§ 378-20
Definitions.
§ 378-21
Levy of tax; collection; payment.
§ 378-22
Late penalty; abatement.