Sussex County, DE
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2023-04-25
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Part II General Legislation
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Chapter 103 Taxation
- 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 30 Removal Procedures for Members of Appointed Boards, Commissions and Advisory Committees
- Ch 35 Salaries and Compensation
- 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 Property Maintenance Code
- 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 103 Art VI Lodging Tax
- § 103-39 Definitions.
- § 103-40 Levy of tax; exemption; collection; payment.
- § 103-41 Late penalty; abatement.
- § 103-42 Failure to pay tax; determination; redetermination; review; additional penalty.
- Ch 103 Art VII Real Property Tax Credit for Disabled American Veterans
- § 103-43 Credit granted.
- § 103-44 Contents of application.
- § 103-45 Application procedure.
- § 103-46 Term of credit.
- § 103-47 Appeals.
- Ch 110 Water and Sewers
- Ch 115 Zoning
- Ch 116 Enforcement of County Obligations
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the County Council of
Sussex County as indicated in article histories. Amendments noted
where applicable.]
