Delaware § 9607 - Collection of recording fees; certain taxes; Housing Development Fund surcharge; Delaware Cultural Access Fund fee.

§ 9607. Collection of recording fees; certain taxes; Housing Development Fund surcharge; Delaware Cultural Access Fund fee.

(a) The recorder may require the payment of fees for recording any instrument as soon as the recorder shall have noted the date of reception on such instrument.

(b) The recorder of each county shall collect, for each document or paper recorded or filed, a surcharge of $5.00 for the support of the Housing Development Fund and an additional $25 fee for the support of the Delaware Cultural Access Fund. The surcharge of $5.00 and the additional $25 fee is included in the assessment fee collected by each county in accordance with § 103(c)(6) of Title 8. Any instrument for which an assessment fee is charged shall be considered 1 document for purposes of determining the surcharge of $5.00 and the $25 fee. If a county, by ordinance, waives county recording fees for common interest communities or civic associations, the recorder for that county shall not collect the surcharge of $5.00 or fee of $25 under this subsection for any document or paper recorded or filed by a common interest community or civic association.

(c) Not later than the twentieth day of each month, each recorder of deeds shall remit to the State Treasurer 95% of the amount of the surcharge collected under subsection (b) of this section. The State Treasurer shall deposit such funds into the Housing Development Fund established under subchapter V of Chapter 40 of Title 31. Each recorder of deeds shall retain 5% of the amount of the surcharge as compensation for the expenses of the recorder of deeds in collecting and remitting the surcharge provided in subsection (b) of this section.

(d) Not later than the twentieth day of each month, each recorder of deeds shall remit to the State Treasurer 99% of the amount of the Delaware Cultural Access Fund fees collected under subsection (b) of this section. The State Treasurer shall deposit such funds into the special fund established under subchapter I of Chapter 5 of Title 29. The 1% of the amount of the fees which are retained by the recorders of deeds shall be used by the respective county governments to cover costs associated with collection and remitting of the fee, and as funding to support records management and preservation activities within those county governments.

(e) (1) Pursuant to §§ 1126, 1606 and 1909 of Title 30, before the recorder shall record a deed conveying title in Delaware real estate by a nonresident individual, a nonresident pass-through entity, or a nonresident corporation, as those terms are defined the relevant sections of Title 30, the recorder shall receive the tax return or report, and collect the estimated income tax reported due, if any. The estimated taxes collected under this subsection shall be accounted for and remitted with the tax return or report to the Secretary of Finance no later than the twentieth day of the month following the recording of the deed.

(2) The tax returns or reports and the amounts of tax collected pursuant to § 1126, § 1606 or § 1909 of Title 30, and the recorders and their employees or agents, shall be subject to the secrecy provisions and penalties of § 368 of Title 30.

11 Del. Laws, c. 96;  16 Del. Laws, c. 130;  Code 1915, §§  1382, 1383, 4891, 4892;  Code 1935, §§  1554, 1555, 5379, 5380;  9 Del. C. 1953, §  9607;  65 Del. Laws, c. 511, §  1;  67 Del. Laws, c. 257, §§  2-4;  68 Del. Laws, c. 119, §  1;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 587, §  39;  74 Del. Laws, c. 9, §  10;  77 Del. Laws, c. 75, §  1;  77 Del. Laws, c. 291, §  5;  80 Del. Laws, c. 381, § 1;