Any conveyance to a trustee, nominee or straw party for the grantor as beneficial owner; for the beneficial ownership of a person other than the grantor where, if such person were the grantee, no tax would be imposed upon the conveyance pursuant to this chapter; or from a trustee, nominee or straw party to the beneficial owner.
Any conveyance between a parent corporation and a wholly-owned subsidiary corporation; provided that such conveyance is without actual consideration. Correctional deeds without actual consideration. Any conveyance to or from the United States, the State of Delaware or any of their instrumentalities, agencies or political subdivision. Any conveyance by the owner of previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises are taken in trade by such builder as a part of the consideration from the purchaser of new, previously unoccupied premises.
Any conveyance to the lender holding a bona fide mortgage, which is genuinely in default, either by a sheriff conducting a foreclosure sale, or by the mortgagor in lieu of foreclosure. Any conveyance to a religious organization or other body or person holding title to real estate for a religious organization, if such real estate will not be used following such transfer by the grantee, or by any privy of the grantee, for any commercial purpose.
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Any conveyance to or from a nonprofit corporation organization of real estate acquired for the purpose of rehabilitation and resale without profit. Where a person acquires title to any lands, tenements or hereditaments as a nominee or as a straw party for the real grantee or purchaser, the transfer of such title by such nominee or straw party of the real grantee or purchaser shall be exempt from this tax. Where a person acquires title to any lands, tenements or hereditaments for the purpose of holding the same as a nominee or as a straw party for the grantor, such transfer of title to the nominee or straw party shall be exempt from this tax.
Annual Tax Bills
The payment of the tax imposed by this article shall be evidenced by the affixing of one or more documentary stamps to every document by the person making, executing, issuing or delivering such document, regardless of the situs of the actual making, executing, issuing or delivering of such document. Such stamps shall be affixed in such manner that their removal will require the continued application of steam or water, and the person using or affixing such stamps shall cause such stamps to be canceled in such manner that they may not be used again, either:.
Priority; determination of tax. As between the parties to any transaction which is subject to the real estate transfer tax imposed by this article, in the absence of an agreement to the contrary, the burden for paying such tax shall be on both parties unless altered by contract.
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No document shall be recorded in the office of the Recorder of Deeds in and for New Castle County unless one or more documentary stamps shall have been affixed thereto as provided in this article. The affixation of stamps to a document upon which a tax is imposed by this article, when lodged with or presented to the Recorder of Deeds, shall be an affirmation on the part of the transferor that the true, full and complete value of the transaction is fully reflected in the amount of the stamps affixed thereto.
Every document, when lodged with or presented to the Recorder of Deeds, shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this article.
In addition to the other duties of the Treasurer:. The Treasurer shall prepare and furnish adhesive stamps of such denominations and in such quantities as may be necessary for the payment of the tax imposed by this article and shall make provisions for the sale of such stamps in such places as may be deemed necessary. The Treasurer may by regulation provide for the evidence of the payment of the tax to be shown on the document by means other than the affixing of documentary stamps.
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The Treasurer is charged with the enforcement of this article and is authorized and empowered to prescribe, adopt, promulgate and enforce regulations relating to:. Skip to main content. Hopkins, Griffith Morgan, Jr. Bourquin, F.
Frederick , Walter S. Hopkins in the Office of the Librarian of Congress at Washington. Medium 1 map on 8 sheets : hand col.
N4 Hand col. Delaware River estuary depths shown by form lines. Format Map Contributors Bourquin, F. Frederick G. Hopkins, Griffith Morgan Walter S. Newark Newark Del. Newport Newport Del. Odessa Odessa Del. Cite This Item Citations are generated automatically from bibliographic data as a convenience, and may not be complete or accurate. Chicago citation style: G. APA citation style: G.
follow site MLA citation style: G. More Maps like this. Map Map of New Castle County, Delaware : from original surveys General-content county map showing hundreds townships , school districts, rural buildings, and householders' names; Wilmington inset shows built-up areas.
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Relief shown by hachures. Depths shown by soundings Contributor: Rea, Samuel M. Map Map of Delaware Co. Radial distances shown from Philadelphia City Hall.