Let's see if we can visualize this a little more concretely. Take a look at the following picture:
http://qonos.princeton.edu/nbond/sky_coord.gif"
Imagine that the sphere in the center is Earth and the outer sphere is the celestial coordinate system (right ascension and declination). The coordinate system was basically defined so as to project out from the Earth's coordinate system (longitude and latitude), so you don't need to worry about the Earth's tilt.
Ok, now find your latitude on the Earth in that diagram and pick any point on that line of constant latitude. It'll probably be easier if you pick a point on the edge, but it doesn't really mater. Once you've chosen this, mentally (or graphically) consider a plane that's tangent to it; that is, a plane that's perpendicular to the line connecting the Earth's center and your chosen location. It should roughly cut the bigger sphere in half. This plane delimits everything you can see at one moment in time. Since we haven't normalized the coordinate systems (that is, put numbers on the diagram), this could be any time, day or night, but it won't turn out to matter. Also note that, to do this exercise more correctly, the Earth should be much, much smaller than the large sphere so that it the plane really does cut the bigger sphere in half.
Anyway, as I was saying, above that plane is everything in the sky at one moment in time. To determine everything that you could see throughout the year, just rotate that plane 360 degrees around the Earth's axis (that is, the line connecting the north and south pole). Every part of the outer sphere that is above that plane at any point in the rotation will be visible to you at some time throughout the year. To ensure that you understand what I mean, try the exercise for an observer at the north pole and at the equator. The person at the north pole will always see the same half of the sky throughout the year, while the person on the equator will see the entire sky as the year progresses.
Given this conceptual explanation, maybe you can do a little geometry to determine that the range of declinations that you can't ever see is given by:
\delta < l - 90^o~if~l>0
\delta > l + 90^o~if~l<0
where l is your latitude.