Delaware Code
Subchapter I. General Provisions
§ 8301. Annual assessment of all assessable property and persons.

Delaware Code

Title 9 - Counties

Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY

Subchapter I. General Provisions

§ 8301. Annual assessment of all assessable property and persons.

§ 8302. Revision and correction of assessments and valuations.

§ 8303. Written statement listing property owners, value, type, etc.

§ 8304. Powers in conducting hearings; refusal to answer; penalty.

§ 8306. Standard of assessment; penalty.

§ 8307. Use of local assessment lists.

§ 8308. Abandoned leaseholds.

§ 8309. Assessment where owner unknown.

§ 8310. Public inspection of completed assessment.

§ 8311. Appeals and corrections upon completion of annual assessment.

§ 8312. Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court.

§ 8313. Taxables failing to appeal liable for tax as assessed.

§ 8314. Report of total assessed valuation.

§ 8315. Duplicate assessments.

§ 8316. Assessment lists not to be altered by county governing body.

§ 8317. Personal inspection of property to adjust valuation; notice of change.

§ 8318. Adjustment of assessment inequalities between districts.

§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty.

§ 8320. Information to be supplied by building inspectors in New Castle County.

§ 8321. Notice of increase in assessment or new assessment.

§ 8322. Discovery of unassessed property.

§ 8323. False returns; perjury.

§ 8324. Notices to be by mail.

§ 8325. Report of those liable for capitation tax.

§ 8326. Penalty.

§ 8327. Construction.

§ 8328. Purpose.

§ 8329. Valuation of agricultural, horticultural and forest land use.

§ 8330. Agricultural use land.

§ 8331. Horticultural use land.

§ 8332. Forest use land.

§ 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].

§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3].

§ 8335. Assessment procedures.

§ 8336. Annual review.

§ 8337. State Farmland Evaluation Advisory Committee.

§ 8338. Supplemental assessments permitted quarterly.

§ 8339. Certification of supplemental assessment roll.

§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.

§ 8341. Retroactive taxation prohibited.

§ 8342. Notice required under supplemental assessment procedure.

§ 8343. Appeal of supplemental assessment; penalties and interest.

§ 8344. Requirement of written reports.