Kent County, DE
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Levy Court of Kent County as indicated in article histories. Amendments noted where applicable.]
191a Exhibit A
Article I Disabled Property Owner and Senior Citizen Exemption

§ 191-1 Authority.

§ 191-2 Title.

§ 191-3 Qualifications for participation.

§ 191-4 Residency requirement.

§ 191-5 Ownership of property.

§ 191-6 Eligible property.

§ 191-7 Income limits.

§ 191-8 Income exclusions.

§ 191-9 Exemption limit.

§ 191-10 Filing for exemption.

§ 191-11 Determination of eligibility.

§ 191-12 Termination of eligibility.

§ 191-13 Appeals.

§ 191-14 Administration.

Article II Delinquent Taxes

§ 191-15 Purpose.

§ 191-16 Procedure.

§ 191-17 Appeals.

Article III Library Tax District

§ 191-18 Authority; district established.

§ 191-19 Library Commission created.

§ 191-20 Library tax.

Article IV Realty Transfer Tax

§ 191-21 Tax imposed.

§ 191-22 Definitions.

§ 191-23 Exemptions.

§ 191-24 Rate of tax; when payable; exception.

§ 191-25 Transfer by broker.

§ 191-26 Payment from proceeds of judicial sale.

§ 191-27 Affixing of notation of payment.

§ 191-28 Collector of tax.

§ 191-29 Payment of tax prerequisite to recording document.

§ 191-30 Statement of value required when recording.

§ 191-31 Unlawful acts; violations and penalties.

§ 191-32 Failure to pay tax; determination of additional tax.

§ 191-33 Refunds.

§ 191-34 Use of funds by Kent County.

§ 191-35 Authority.

Article V Abatement of Penalty for Late Payment

§ 191-36 Procedure.

§ 191-37 Authority.

Article VI Real Estate Tax Exemption for Industries

§ 191-38 Effect on existing ordinances.

§ 191-39 Findings.

§ 191-40 Authority to establish program; applicability.

§ 191-41 Requirements for abatement.

§ 191-42 Definitions.

§ 191-43 Application for abatement.

§ 191-44 Information to be submitted.

§ 191-45 Authority of Levy Court.

§ 191-46 Annual report.

§ 191-47 Authority.

Article VII Tax Credit Program for Historic Properties

§ 191-48 Title.

§ 191-49 Authority.

§ 191-50 Purpose.

§ 191-51 Definitions.

§ 191-52 Procedures for tax credit.

§ 191-53 Application requirements.

§ 191-54 Review and approval of tax credits.

§ 191-55 Appeals.

§ 191-56 Administrative procedures.

Article VIII Real Estate Tax Credit Program for Uniformed Military Personnel Serving in Combat Zones

§ 191-57 Authority.

§ 191-58 Title.

§ 191-59 Purpose and intent.

§ 191-60 Qualifications for participation.

§ 191-61 Residency requirement.

§ 191-62 Ownership of property.

§ 191-63 Eligible property.

§ 191-64 Real estate tax credit for qualified property owners.

§ 191-65 Filing for tax credit.

§ 191-66 Determination of eligibility.

§ 191-67 Termination of eligibility.

§ 191-68 Administration.