Delaware § 8610 - Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028].
Full text of Delaware Delaware Code § 8610 — Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028]., with citation guidance and answers to common questions.
§ 8610. Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028].
(a) The Office of Finance for New Castle County shall on or before December 15 of each year, make at least 1 demand in writing upon every person or corporation liable for the payment of any taxes collectible by the County and due and then remaining unpaid for the payment thereof, stating the amount due and that, if the same are not paid during the month of December, legal proceedings will be instituted for the collection thereof. The failure to give notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. The notice shall be mailed in a sealed postpaid envelope directed to the last known address of the person or corporation, and the day of the mailing shall be deemed the day of the giving of notice.
(b) [Repealed.]
Code 1915, § 1154; 40 Del. Laws, c. 135, § 1; Code 1935, § 1350; 9 Del. C. 1953, § 8611; 55 Del. Laws, c. 85, § 24B; 71 Del. Laws, c. 401, § 110; 85 Del. Laws, c. 134, § 3; 85 Del. Laws, c. 134, § 6;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 8610
What does Delaware Code § 8610 cover?
Section 8610 ("Written demand for delinquent taxes in New Castle County [Effective Aug. 12, 2028].") 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 § 8610?
A common citation format is "Delaware Code § 8610" (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 § 8610 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.