Each board of assessment shall ascertain and report to the county government the names of all persons liable to capitation tax, the report to the county government being made at the same time that the report of the total valuation and assessment is made. In New Castle County, the Department of Land Use shall ascertain and report to County Council the number of persons liable to capitation tax. In Sussex County and Kent County, the Department of Finance shall ascertain and report to the county government the number of persons liable to capitation tax.Code 1915, § 1112A; 28 Del. Laws, c. 79, § 12; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 79, § 1; 31 Del. Laws, c. 14, § 20; Code 1935, §§ 1267, 1305, 1322; 44 Del. Laws, c. 90, § 1; 9 Del. C. 1953, § 8326; 55 Del. Laws, c. 85, § 22L; 57 Del. Laws, c. 762, § 21M; 71 Del. Laws, c. 401, § 95; 78 Del. Laws, c. 142, § 12; § 8325. Report of those liable for capitation tax. Each board of assessment shall ascertain and report to the county government the names of all persons liable to capitation tax, the report to the county government being made at the same time that the report of the total valuation and assessment is made. In New Castle County, the Department of Land Use shall ascertain and report to County Council the number of persons liable to capitation tax. In Sussex County and Kent County, the Department of Finance shall ascertain and report to the county government the number of persons liable to capitation tax.Code 1915, § 1112A; 28 Del. Laws, c. 79, § 12; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 79, § 1; 31 Del. Laws, c. 14, § 20; Code 1935, §§ 1267, 1305, 1322; 44 Del. Laws, c. 90, § 1; 9 Del. C. 1953, § 8326; 55 Del. Laws, c. 85, § 22L; 57 Del. Laws, c. 762, § 21M; 71 Del. Laws, c. 401, § 95; 78 Del. Laws, c. 142, § 12;
Delaware Legal Code