[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