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;
Delaware Legal Code
§ 8601
Delaware Title 9 — Delaware law
Source: https://delcode.delaware.gov/title9/c086/index.html· Version 2026