(a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to such tax rate applied to the most recent assessment list in the county.

Terms Used In Delaware Code Title 9 Sec. 8003

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

(b) The county governing bodies shall levy the county tax not later than the following dates: In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.

Code 1852, § ?83; Code 1915, §§ ?1071-1071B; 28 Del. Laws, c. 76, §§ ?14, 15; 31 Del. Laws, c. 13, §§ ?22, 23; 40 Del. Laws, c. 135, § ?1; Code 1935, §§ ?1155, 1236, 1239, 1246; 47 Del. Laws, c. 89, § ?1; 48 Del. Laws, c. 124, § ?1; 9 Del. C. 1953, § ?8003; 55 Del. Laws, c. 85, §§ ?20B-20D; 57 Del. Laws, c. 762, § ?13E; 66 Del. Laws, c. 69, § ?3;

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