Any person, organization, partnership, or corporation claiming a refund is due for overpayment or erroneous payment of taxes shall submit a written request to the Receiver of Taxes providing details about dates, amounts, and other information supporting the request.

Excess monies received by the County for payment of taxes shall be refunded to the payer or owner of record within 60 days of validation by the County of overpayment. If a reimbursement request is not received, any overpayment will by default be applied to the next tax year as a credit. Credit balance notices, if any, shall be mailed within 90 days of the annual tax year due date.

The County shall pay no interest on excess payments held by it, whether or not a refund is made.

The County shall refund a tax collected by it on behalf of a school district or other entity, such as but not limited to a fire district, only after the district or entity has authorized such refund pursuant to Title 14 or other such applicable provisions of the Delaware Code. Such refunds, if any, shall then be processed and paid by the County and deducted from subsequent distributions of tax revenues to the receiving agency in question. The County shall not pay or refund any earned interest to a receiving agency for any funds held or previously held by it.

Because annual assessment appeals as well as internal audits of assessments by the County, and any reductions in assessments resulting therefrom, apply only to the succeeding and not the current tax year, the County will not reduce an assessment or the property taxes based thereon for the current tax year; hence, no refund of paid current year property taxes (or credit against future property taxes) shall be due. In addition, any reduction in an assessment made during any particular year shall not be applied retroactively and no retroactive refund (or credit) shall be due. Notwithstanding the above, Kent County Levy Court may authorize a refund of excess taxes collected as a result of widespread or systematic error on the part of Kent County.

Refunds of paid property taxes, or credits against future taxes, may be made pursuant to 9 Del. C. § 8618. This statute provides for refunds of excess taxes paid as a result of administrative errors by the County that are unrelated to the assessment, or paid by mistake of the taxpayer. The statute does not provide for refunds of taxes paid pursuant to a valid County assessment. Any assessment not timely appealed by the property owner is a valid County assessment, as provided in 9 Del. C. § 8313.

If a building permit application is withdrawn prior to the start of construction but after a building permit is issued, no more than 50% of the fee shall be refunded. If a fee or surcharge is calculated erroneously, the difference between the overcharge and correct sum shall be refunded within 60 days of notification or determination of the error. No refund shall be due after construction begins or the permit has expired. The Director of Planning Services shall authorize a refund subject to the concurrence of the Finance Director.

Once a surcharge is collected and distributed, the County shall refund it or a portion thereof upon determination that an error was made at no fault of the applicant. Such refunds, if any, shall be deducted from subsequent distributions of surcharges to the receiving agency/entity in question. The County shall not pay or refund any earned interest to a receiving agency/entity for any funds held or previously held by it.

No person or agency/entity shall be entitled to a refund of any fee paid to the County in error after a period of one year, unless specifically authorized by a majority vote of the Kent County Levy Court.

Requests for withdrawal of an application submitted for appeal, variance, conditional use, conditional use with site plan, rezoning, subdivisions, or text amendment shall be submitted and processed in accordance with the provisions of the Kent County Code, Part II, Chapter 139.

Upon receipt of an application and filing fee(s), a portion of the fee may be refunded based on the amount of administrative work that has transpired at the time notice of withdrawal is received. Twenty percent of the application filing fee will be refunded for each of the following administrative steps not yet begun:

No person or agency/entity shall be entitled to a refund of any application or filing fee paid to the County in error after a period of one year, unless specifically authorized by a majority vote of the Kent County Levy Court.

The Public Works Director may authorize a refund of an unused sewer connection permit or similar fee within 18 months from the date of issuance, subject to concurrence of the Finance Director, less an administrative fee pursuant to County ordinance. Upon payment of the refund, the sewer connection or related type permit shall become null and void.

The Public Works Director may authorize the refund of unused sewer impact fees to the original payer or legal successor, and such refund shall forfeit any and all claims to sewer system access and/or capacity.

Registration fees for recreation programs/activities must be paid in advance and shall be refunded in full to the payer of record if the County cancels the program/activity. If a participant cancels his/her participation in a program at least five days prior to the first scheduled day, a full refund shall be paid, less a processing fee pursuant to County ordinance. Refunds will not be given for any other reason.

Any application fee paid for use of a County park or facility, if authorized, must be paid at least 15 days in advance and shall be refunded in full to the payer of record if the County cancels the use of the park or facility. If a reservation is cancelled by the applicant 30 days or more before the scheduled event, the fee shall be refunded, less a processing fee pursuant to County ordinance. If such cancellation occurs within 15 days of the event, no refund shall be paid.

If a patron pays for a lost library book or other library resource (such as a DVD or CD) and subsequently returns the item(s) in good condition within 30 days, he/she shall be refunded the payment less a processing fee pursuant to County ordinance. After 30 days no refund shall be given.

Loss of service. If a patron owes more than $10 in fines, lost books, program-related fees, etc., there will be a loss of service to remove books and any other library materials from the library until all fines, etc. are brought up-to-date.

Any fee payer claiming a refund is due for overpayment or erroneous payment of a fee(s) shall submit a written request to the County through the Director of Finance providing essential details such as dates, amounts, and other information supporting the request.

Excess monies received by the County for payment of any fee not specifically detailed elsewhere in this Policy shall be refunded within 60 days of validation of overpayment to the payer or owner of record.

The County shall pay no interest on excess payments held by it, whether or not a refund is made.

The County shall refund any miscellaneous fee or service charge or a portion thereof collected by it on behalf of another entity upon determination that an error was made. Such refunds, if any, shall then be processed and paid by the County and deducted from subsequent distributions of fee revenues to the receiving agency/entity in question. The County shall not pay or refund any earned interest to a receiving agency/entity for any funds held or previously held by it.

No person or agency/entity shall be entitled to a refund of any fee paid to the County in error after a period of one year, unless specifically authorized by a majority vote of the Kent County Levy Court.