All taxes assessed and levied shall be due and payable each year:

(1) In New Castle County, on July 1;

(2) In Kent County, on June 1;

(3) In Sussex County, on July 1.

38 Del. Laws, c. 78, § ?1; Code 1935, §§ ?1409, 1442; 9 Del. C. 1953, § ?8601; 78 Del. Laws, c. 11, § ?1;