Whenever a board of assessment or Department of Finance or Department of Land Use shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general or annual assessment, it shall, before such alteration, change or new assessment is made, give 10 days' notice in writing to the owner of the property affected thereby, and if such owner cannot be found within the county by reasonable inquiry, then to the person in possession of the property, or to the person in whose custody the same may be, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on the land.
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.