Delaware Code Title 9 Sec. 8618 – Refund of county taxes paid in error
County taxes paid through error or by mistake may be refunded by the county government of the county in which the taxes were paid as follows:
Terms Used In Delaware Code Title 9 Sec. 8618
- Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
(1) The person claiming a refund of taxes shall file with the county government a request for refund in writing stating why it is believed the taxes were paid in error;
(2) The county government shall submit the request for refund to the tax collecting authority of the county for approval of the payment of the refund, and shall make no refund unless the tax collecting authority approves the refund in writing;
(3) The county government shall keep a record of all refunds for at least 3 years, which record shall be available in accordance with the State Freedom of Information Act [§ 10001 et seq. of Title 29].
9 Del. C. 1953, § ?8619; 54 Del. Laws, c. 314; 71 Del. Laws, c. 401, § ?113;