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Table of Contents
Table of Contents
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 8
Condemnations
Ch 11
Councilmanic Election Districts
Ch 15
Fire Companies
Ch 20
Library
Ch 26
Pensions
Ch 27
Post-Employment Benefit Plan
Ch 29
Personnel
Ch 35
Salaries and Compensation
Part II, General Legislation
Ch 45
Architectural Accessibility
Ch 52
Building Construction
Ch 59
Emergency Reporting System Fund
Ch 60
Dog Control
Ch 62
Fees
Ch 63
Firearms
Ch 71
Housing Standards
Ch 72
Housing Units, Moderately Priced; Rental Units, Affordably Priced
Ch 73
Addressing and Street Naming
Ch 80
Lot Maintenance
Ch 89
Source Water Protection
Ch 90
Sediment Control and Stormwater Management
Ch 91
Solid Waste
Ch 95
Streetlighting
Ch 96
Sussex Community Improvements
Ch 99
Subdivision of Land
Ch 103
Taxation
Ch 103 Art 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.
Ch 103 Art 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.
Ch 103 Art 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.
Ch 103 Art 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.
Ch 103 Art 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.
Ch 110
Water and Sewers
Ch 115
Zoning
Ch 116
Enforcement of County Obligations
Disposition List
Ch DL
Disposition List
Code
Index
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Chapter
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Chapter 103:
Taxation
[HISTORY: Adopted by the County Council of Sussex County as indicated in article histories. Amendments noted where applicable.]
Chapter 103 :
Taxation
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.
