Delaware § 8003 - Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5].
Full text of Delaware Delaware Code § 8003 — Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5]., with citation guidance and answers to common questions.
§ 8003. Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5].
(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 the county tax rate applied to the most recent assessment list in the county.
(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; 85 Del. Laws, c. 132, § 2;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 8003
What does Delaware Code § 8003 cover?
Section 8003 ("Time and method of levying county tax [For application of this section, see 85 Del. Laws, c. 132, § 5].") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 8003?
A common citation format is "Delaware Code § 8003" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 8003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.