Town of Elsmere, DE
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2022-11-10
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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
- Part I: 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)
- Part II: 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
[HISTORY: Adopted by the Mayor and Council
of the Town of Elsmere as indicated in article histories. Amendments
noted where applicable.]
