Delaware Code Title 22 Sec. 1001 – Definitions
As used in this chapter:
(1) “Income” means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits.
(2) “Income tax year” means the 12-month period for which the property owner files a federal personal income tax return or, if no such return is filed, the calendar year.
(3) “Municipality” means any incorporated town or city of this State.
(4) “Resident” means one legally domiciled within the municipality for the period required by this chapter. Mere seasonal or temporary residence within the municipality, of whatever duration, shall not constitute domicile within the municipality for the purposes of this chapter. Absence from the municipality for a period of 12 months shall be prima facie evidence of abandonment of domicile in the municipality. The burden of establishing legal domicile within the municipality shall be upon the property owner.
22 Del. C. 1953, § ?1001; 57 Del. Laws, c. 195, § ?1; 57 Del. Laws, c. 425.;
Terms Used In Delaware Code Title 22 Sec. 1001
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Income: means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits. See Delaware Code Title 22 Sec. 1001
- Municipality: means any incorporated town or city of this State. See Delaware Code Title 22 Sec. 1001
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302