Sections
Subchapter I General Provisions 8301 – 8344
Subchapter II Tax on Mobile Homes 8351 – 8364

Terms Used In Delaware Code > Title 9 > Chapter 83 - Valuation and Assessment of Property

  • Agricultural structure: means a structure, which is located on a farm, used exclusively in connection with producing, harvesting, storing, drying, or raising agricultural commodities, including the raising of livestock. See Delaware Code Title 7 Sec. 4002
  • Alcohol: means ethyl alcohol produced by the distillation of any fermented liquid, whether rectified or diluted with water or not, whatever may be the origin thereof, and includes synthetic ethyl alcohol, but it does not mean ethyl alcohol, diluted or not, that has been denatured or otherwise rendered unfit for beverage purposes. See Delaware Code Title 4 Sec. 101
  • alcoholic liquors: include the 5 varieties of liquor defined in this section (alcohol, spirits, wine, beer and alcoholic cider) as well as every liquid or solid, patented or not, containing alcohol, spirits, wine, beer or alcoholic cider and capable of being consumed by a human being, and any liquid or solid containing more than 1 of the 5 varieties defined in this section is considered as belonging to that variety which usually has the higher percentage of alcohol. See Delaware Code Title 4 Sec. 101
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Beer: means any beverage containing more than 1/2 of 1% of ethyl alcohol by volume, obtained by the alcoholic fermentation of any infusion or decoction of barley malt and hops in water and includes, among other things, ale, porter, stout and other malt or brewed liquors. See Delaware Code Title 4 Sec. 101
  • Bottle: means any vessel that is corked, capped or stopped or arranged so to be and intended to contain or to convey liquids. See Delaware Code Title 4 Sec. 101
  • Bottle club: means an establishment operated for profit or pecuniary gain where customers of the establishment enter on the premises for the purpose of consuming alcoholic liquors that are brought onto the premises by the customers, consumed on the premises by the customers, and removed by the customers when the customers depart. See Delaware Code Title 4 Sec. 101
  • Caterer: means any proprietorship, partnership or corporation engaged in the business of providing food and beverages at social gatherings such as weddings, dinners, benefits, banquets or other similar events for consideration on a regular basis and duly licensed by the State as caterers with at least 60% of its gross receipts resulting from the sale of food. See Delaware Code Title 4 Sec. 101
  • Certified construction reviewer: means an individual who has passed a departmental sponsored or approved training course and who provides on-site construction review for sediment control and stormwater management in accordance with regulations promulgated under this chapter. See Delaware Code Title 7 Sec. 4002
  • Club: means a corporation or association created by competent authority, which is the owner, lessee or occupant of premises operated solely for objects of national, social, patriotic, political or athletic nature, or the like, whether or not for pecuniary gain, and the property as well as the advantages of which belong to or are enjoyed by the stockholders or by the members of such corporation or association. See Delaware Code Title 4 Sec. 101
  • Commission: means the Delaware Harness Racing Commission. See Delaware Code Title 3 Sec. 10001
  • Commissioner: means the person appointed by the Governor and confirmed by the Senate who serves as the Alcoholic Beverage Control Commissioner for the State. See Delaware Code Title 4 Sec. 101
  • Conviction: A judgement of guilt against a criminal defendant.
  • Dam: shall mean any artificial barrier, including appurtenant works, with the ability to impound or divert water, wastewater, or liquid-borne materials. See Delaware Code Title 7 Sec. 4202
  • Decedent: A deceased person.
  • Department: shall mean the Department of Natural Resources and Environmental Control. See Delaware Code Title 7 Sec. 4202
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Designated watershed or subwatershed: means a watershed or subwatershed proposed by a conservation district, county, municipality or state agency and approved by the Department. See Delaware Code Title 7 Sec. 4002
  • Establishment: means any place located physically in this State where alcoholic liquor of 1 or more varieties is stored, sold or used by authority of any law of this State, including a hotel, restaurant, tavern, beer garden, or club as defined in this section, or where alcoholic liquor of 1 or more varieties is manufactured by virtue of any law of this State. See Delaware Code Title 4 Sec. 101
  • gathering: means a banquet, picnic, bazaar, fair or similar private gathering or similar public gathering where food or drink are sold, served or dispensed by nonprofit organizations such as churches, colleges and universities, volunteer fire companies, political parties or other similar nonprofit groups having a common civic, social, educational or religious purpose, or where entrance tickets are sold or entrance fees are required by those nonprofit organizations. See Delaware Code Title 4 Sec. 101
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • harness horse races: means and includes only any racing of horses in which the horses competing or participating are harnessed to a sulky, carriage or similar vehicle and are not mounted by a jockey. See Delaware Code Title 3 Sec. 10001
  • Hotel: means any establishment, provided with special space and accommodation, where, in consideration of payment, food and lodging are habitually furnished to travelers. See Delaware Code Title 4 Sec. 101
  • Importer: means the person transporting or ordering, authorizing or arranging the transportation or shipment of alcoholic liquors into this State, whether the person is a resident or citizen of this State or not, said person being permitted to sell said alcoholic liquors only to those persons licensed to resell alcoholic liquors; provided, however, that nothing contained in this definition shall be construed as prohibiting an importer from selling such alcoholic liquors to either an active owner of that business for that person's use and not for resale or to a full-time, bona fide employee of that business for that person's use and not for resale; and provided further, that nothing contained in this definition shall be construed as prohibiting an importer from selling beer in "half-barrel" or "quarter-barrel" containers to the holders of a personal license. See Delaware Code Title 4 Sec. 101
  • land disturbance: means any land change or construction activity for residential, commercial, industrial, or institutional land use which may result in soil erosion from water or wind or movement of sediments or pollutants into state waters or onto lands in the State, or which may result in accelerated stormwater runoff, including clearing, grading, excavating, transporting, and filling of land. See Delaware Code Title 7 Sec. 4002
  • License: means any license or permit to manufacture, to sell, to purchase, to transport, to import or to possess alcoholic liquor authorized or issued by the Commissioner under the provisions of Chapter 5 of this title. See Delaware Code Title 4 Sec. 101
  • Low hazard potential dam: shall mean any dam whose failure or misoperation is unlikely to cause loss of human life but may cause minor economic and/or environmental losses. See Delaware Code Title 7 Sec. 4202
  • Maximum storage elevation: shall mean the elevation of the lowest point of the top of dam independent of low points caused by partial failure or collapse. See Delaware Code Title 7 Sec. 4202
  • Multiple activity club: is a club as to which, in the determination of the Commissioner, the service of spirits, wine or beer is not the principal activity in the premises of the club as established by the following:

    a. See Delaware Code Title 4 Sec. 101

  • Off-site caterer: means any proprietorship, partnership or corporation engaged in the business of providing food and beverages at social gatherings, such as weddings, dinners, benefits, banquets or other similar events, that are held off the site of the caterer's business for consideration and on a regular basis. See Delaware Code Title 4 Sec. 101
  • Owner: shall include any of the following who own, control, operate, maintain, manage, or propose to construct, reconstruct, enlarge, repair, alter, remove or abandon a dam or reservoir: the State and its departments, institutions, agencies and political subdivisions; every municipal or quasi-municipal corporation; every public utility; every district; every person; the duly authorized agents, lessees, or trustees of any of the foregoing; and receivers or trustees appointed by any court for any of the foregoing. See Delaware Code Title 7 Sec. 4202
  • Person: includes an individual, a partnership, a corporation, a club or any other association of individuals. See Delaware Code Title 4 Sec. 101
  • Person: means any state or federal agency, individual, partnership, firm, association, joint venture, public or private corporation, trust, estate, commission board, public or private institution, utility, cooperative, municipality or other political subdivision of this State, any interstate body, or any other legal entity. See Delaware Code Title 7 Sec. 4002
  • Person: shall mean any person, firm, association, organization, partnership, business trust, corporation or company. See Delaware Code Title 7 Sec. 4202
  • plan: means a plan for the control of soil erosion, sedimentation, stormwater quantity and water quality impacts which may result from any land disturbing activity. See Delaware Code Title 7 Sec. 4002
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reservoir: shall mean any basin that contains or will contain impounded water, wastewater, or liquid-borne materials by virtue of its having been impounded by a dam. See Delaware Code Title 7 Sec. 4202
  • Residence: means the place occupied by a person as a domicile or otherwise, either permanently or temporarily, and includes not only the premises occupied, but also every annex or dependency thereof held under the same title as the premises occupied. See Delaware Code Title 4 Sec. 101
  • Responsible personnel: means any foreperson or superintendent who is in charge of on-site clearing and land disturbing activities for sediment and stormwater control associated with a construction project. See Delaware Code Title 7 Sec. 4002
  • Restaurant: means any establishment which is regularly used and kept open principally for the purpose of serving complete meals to persons for consideration and which has seating at tables for 12 or more persons and suitable kitchen facilities connected therewith for cooking an assortment of foods under the charge of a chef or cook. See Delaware Code Title 4 Sec. 101
  • Retailer: means the person permitted to sell alcoholic liquors in a store in the State, not for consumption on the premises. See Delaware Code Title 4 Sec. 101
  • Sale: means every act of selling as defined in this section. See Delaware Code Title 4 Sec. 101
  • Secretary: shall mean the Secretary of the Department of Natural Resources and Environmental Control. See Delaware Code Title 7 Sec. 4202
  • Sell: means : solicit or receive an order for; keep or expose for sale; deliver for value or in any other way than purely gratuitously; keep with intent to sell; keep or transport in contravention of this title; traffic in; or for any valuable consideration, promised or obtained, directly or indirectly, or under any pretext or by any means whatsoever, procure or allow to be procured for any other person, to carry alcoholic liquors on one's person or to transport with one and with intent to sell the same, but not in any establishment where the sale thereof is allowed. See Delaware Code Title 4 Sec. 101
  • Spirits: means any beverage containing more than 1/2 of 1% of ethyl alcohol by volume mixed with water and other substances in solution, and includes, among other things, brandy, rum, whiskey and gin. See Delaware Code Title 4 Sec. 101
  • Standard plan: means a set of predefined standards or specification for minor land disturbing activities that preclude the need for the preparation of a detailed sediment and stormwater management plan under specific conditions established by regulation by the Department under this chapter. See Delaware Code Title 7 Sec. 4002
  • State: shall mean the State of Delaware. See Delaware Code Title 7 Sec. 4202
  • State waters: means any and all waters, public or private, on the surface of the earth which are contained within, flow through or border upon the State or any portion thereof. See Delaware Code Title 7 Sec. 4002
  • Stormwater: means the runoff of water from the surface of the land resulting from any form of precipitation and including snow or ice melt. See Delaware Code Title 7 Sec. 4002
  • Stormwater management: means :

    a. See Delaware Code Title 7 Sec. 4002

  • Stormwater utility: means the establishment of an administrative organization that has been created for the purposes of funding sediment control, stormwater management or flood control planning, design, construction, maintenance, and overall resource needs by authorized and imposed charges. See Delaware Code Title 7 Sec. 4002
  • Taproom: means an establishment provided with special space and accommodations and operated primarily for the sale by the glass and for consumption on the premises of alcoholic liquors with the sale of food as a secondary object as distinguished from a restaurant where the sale of food is the primary object. See Delaware Code Title 4 Sec. 101
  • Wine: means any beverage containing more than 1/2 of 1% ethyl alcohol by volume obtained by the fermentation of the natural contents of fruits, vegetables or other products and other vinous liquors, and also includes such beverages when fortified by the addition of alcohol or spirits as defined in this section. See Delaware Code Title 4 Sec. 101