(a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the address of such owner does not appear on the assessment roll, then to the person occupying the property, or if there is no apparent occupant such notice shall be posted on the land. Such notice shall be given no later than the date on which the supplemental assessment roll on which the property appears is certified to the respective county government.
(b) Each board of assessment or Department of Finance or Department of Land Use shall publish notices of the places where the supplemental assessment roll may be inspected together with a notice of the time and place of the sittings to hear appeals. The notices published by the Department of Land Use of New Castle County shall also state the time and place for filing written notices of appeal with the Board or Department. Such notice shall appear at least once a week for 2 weeks in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in at least 2 newspapers, 1 of which is the newspaper with the highest general circulation published in New Castle County. Such publication shall begin no later than the date on which the supplemental assessment roll was certified.
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.