Delaware Code > Title 22 > Chapter 16 – Municipal Realty Transfer Tax
Current as of: 2023 | Check for updates
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Other versions
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| § 1601 | Realty transfer tax | 22 |
Terms Used In Delaware Code > Title 22 > Chapter 16 - Municipal Realty Transfer Tax
- Arrest: Taking physical custody of a person by lawful authority.
- Department: means the Department of Natural Resources and Environmental Control, unless stated otherwise in this chapter. See Delaware Code Title 23 Sec. 2112
- Fish and Wildlife Agent: means a law-enforcement officer employed by the Department of Natural Resources and Environmental Control pursuant to this title and § 8003(13) of Title 29. See Delaware Code Title 23 Sec. 2112
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
- Secretary: means the Secretary of the Department of Natural Resources and Environmental Control, unless otherwise stated in this chapter. See Delaware Code Title 23 Sec. 2112
- State: means the State of Delaware. See Delaware Code Title 23 Sec. 2112
- Vessel: shall mean every description of watercraft, other than a seaplane, used or capable of being used as a means of transportation on water or ice. See Delaware Code Title 23 Sec. 2112