Delaware Code
Subchapter I. General Provisions
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.

On the date of certification of a supplemental tax roll to the respective county government:

(1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll; by 50% where the property is listed on the third supplemental assessment roll; and by 75% where the property is listed on the fourth supplemental assessment roll; and
(2) The amount of such tax shall be and remain a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are paid in full.
Such tax rates shall include, without limitation, the tax rate imposed by any school boards for districts in which the property is located.

Structure Delaware Code

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.