Delaware § 8618 - Refund of county taxes paid in error; refund after assessment appeal.
Full text of Delaware Delaware Code § 8618 — Refund of county taxes paid in error; refund after assessment appeal., with citation guidance and answers to common questions.
§ 8618. Refund of county taxes paid in error; refund after assessment appeal.
(a) 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:
(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].
(b) County taxes determined to be overpaid after an assessment appeal by a taxpayer shall be refunded or credited in accordance with § 8311 of this title.
9 Del. C. 1953, § 8619; 54 Del. Laws, c. 314; 71 Del. Laws, c. 401, § 113; 85 Del. Laws, c. 133, § 2;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 8618
What does Delaware Code § 8618 cover?
Section 8618 ("Refund of county taxes paid in error; refund after assessment appeal.") 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 § 8618?
A common citation format is "Delaware Code § 8618" (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 § 8618 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.