§ 4361 Duties of board of assessment; assessment book; assistance by …
§ 4362 Method of determining tax
§ 4363 Warrants by tax lagoons for collection of taxes
§ 4364 Warrants by tax lagoons for collection of taxes — Duties of …
§ 4365 Installment payment of taxes for construction; lien; amount of first …
§ 4366 Taxes as security for loans; notation on tax warrant
§ 4367 Special tax
§ 4368 Lien of taxes; enforcement
§ 4369 Adjustment of maintenance tax
§ 4370 Limitation on liability of landowner for taxes

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Terms Used In Delaware Code > Title 7 > Chapter 43 > Subchapter V - Taxation

  • adult person: means a person of the age of 18 years or older. See Delaware Code Title 1 Sec. 302
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • At large: means livestock that strays from confinement or restraint and from the property of the owner including livestock that strays into a confined area that is owned by a person other than the owner of the livestock. See Delaware Code Title 3 Sec. 7700
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the Department of Agriculture. See Delaware Code Title 3 Sec. 7700
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Livestock: means domesticated species including: bovine, camelid, cervid, equine, swine, ruminants, ratites, rabbits, poultry, and other animals harvested for food, fiber, fur, or leather. See Delaware Code Title 3 Sec. 7700
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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
  • Unenclosed lands: means lands, other than the livestock owner's property, where the livestock would be able to run loose, free of confinement, or otherwise unrestrained by the livestock owner. See Delaware Code Title 3 Sec. 7700
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302