The Levy Court is composed of seven elected Commissioners, six of whom are elected from the districts in which they reside and the seventh is elected at-large to represent the entire County. The Levy Court is the highest executive power that exists in Kent County, Delaware. It is charged with overseeing the daily operations of Kent County government. The Levy Court was established in 1655 when the Delaware General Assembly, then under Dutch control, enacted legislation that called for taxes to be levied on all land owners in Delaware. By 1793, the duties had grown to include property assessment, real estate transfers and granting land applications. During the same year, the General Assembly passed an act that allowed the Levy Court Commissioners to elected by the people. Over the next two hundred years, the Levy Court took on the responsibility of appointing assessors and establishing assessment fees, constructing sewage systems, determining street light placement and any other topics of public interest. It also provides library and ambulance service, in addition to financial assistance to local service organizations. The Levy Court is continuously expanding the services the County provides to its constituents. The Levy Court is committed to serving the public and ensuring that the best possible decisions are made for the enhancement of Kent County residents.
The function of the Sheriff's Office is to service Kent County by performing many functions for the State of Delaware Courts (Superior Court, Court of Common Pleas, District Courts and Court in Chancery) and U.S. Courts. The Sheriff's Office serves legal notices (subpoenas, levies, summons, etc.) Additionally, the Sheriff's Office sells real estate in accordance with the Delaware Code.
Responsible for indexing and maintaining copies of legal documents pertaining to land, mortgages, appointments, etc.