Current through 2024 Legislative Session Act Chapter 510
Section 9614 - Report of real estate transfers to boards of assessment and taxing authorities of incorporated towns and cities; to Wilmington Department of Surveys(a) Each recorder shall furnish to the board of assessment or department of finance a proper description of each parcel of real estate which is conveyed by deed and, in addition, shall furnish to the taxing authorities of incorporated towns and cities, copies of the descriptions of such parcels of real estate conveyed which are located within the boundaries of such towns and cities. The recorder shall also furnish to the board of assessment or department of finance and to the taxing authorities of incorporated towns and cities, in proper cases, the date of conveyance, the names of the grantor and grantee and, if known to the recorder, the address of the grantee. The information shall be furnished within a reasonable time after the deed is lodged with the recorder. Such information need not be supplied to the board of assessment or department of finance if it is noted on the deed by the board of assessment or department of finance that the purchaser has supplied the required information to the board of assessment or department of finance. (b) When a deed conveys real estate within the City of Wilmington, the Recorder for New Castle County shall furnish certificates thereof to the Department of Surveys of that City.(c) In addition to all other information provided by each recorder to the Division of Revenue or such other state agency or department which is assigned the responsibility of the collection of income taxes by the State, each recorder shall also, within 30 days of the date of recording any deed or other instrument purporting to convey title to real estate as to which an affidavit of residence and gain was filed pursuant to § 9605(h) of this title, forward to the Division of Revenue or such other state department or agency a copy of the said affidavit of residence and gain filed as part of that transaction.19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11; 20 Del. Laws, c. 389, § 1; Code 1915, §§ 1126A, 1178, 1395; 28 Del. Laws, c. 82, § 28; 29 Del. Laws, c. 72, § 20; 30 Del. Laws, c. 77, § 19; 30 Del. Laws, c. 78, § 7; 31 Del. Laws, c. 14, § 24; 33 Del. Laws, c. 79, § 1; 33 Del. Laws, c. 84, § 23; Code 1935, §§ 1272, 1309, 1328, 1371, 1420, 1453, 1562; 46 Del. Laws, c. 299, § 1; 9 Del. C. 1953, § 9614; 49 Del. Laws, c. 242; 55 Del. Laws, c. 85, § 31B; 60 Del. Laws, c. 234, § 2; 60 Del. Laws, c. 277, § 2; 70 Del. Laws, c. 186, § 1.;