The board of assessment, or any member thereof, may personally inspect each tract, or parcel of real estate, and shall report in writing to the board its or that board member's opinion as to its value. If it shall appear that any property as returned by the owner or as listed on the books is not sufficiently valued, the board of assessment shall give notice thereof to the owner or person making such return and valuation, and shall fix a day, not less than 10 days after the date of the notice, for a hearing and determination. The powers granted in this section may be exercised by the Department of Finance in Sussex County, the Department of Finance in Kent County and the Department of Land Use in New Castle County.
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.