(a) Each board of assessment or Department of Finance or Department of Land Use shall make a written statement of their assessments, showing the names of the owners or last owners or reputed owners, if known, arranged alphabetically, and at least 3 consecutive letters of the last names thereof, the value of the property and the amount of each owner's assessment. Each board of assessment or Department of Finance or Department of Land Use shall distinguish between improved land and unimproved land, and in Sussex County shall state whether such unimproved land is timberland, swamp or marsh, and the number of acres of each. The name on such statement will be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment of any tax based thereon.
(b) In the case of Kent County, the statements required by this section shall be according to hundreds.
Structure Delaware Code
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.
§ 8309. Assessment where owner unknown.
§ 8310. Public inspection of completed assessment.
§ 8311. Appeals and corrections upon completion of annual assessment.
§ 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.
§ 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.
§ 8329. Valuation of agricultural, horticultural and forest land use.
§ 8330. Agricultural use land.
§ 8331. Horticultural use land.
§ 8335. Assessment procedures.
§ 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.