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Subchapter I. General Provisions
§ 8301. Annual assessment of all assessable property and persons. - (a) The procedure in Kent County shall be as provided...
§ 8302. Revision and correction of assessments and valuations. - (a) Each board of assessment or Department of Finance or...
§ 8303. Written statement listing property owners, value, type, etc. - (a) Each board of assessment or Department of Finance or...
§ 8304. Powers in conducting hearings; refusal to answer; penalty. - (a) The respective county governing body may summon and compel...
§ 8306. Standard of assessment; penalty. - (a) All property subject to assessment shall be assessed at...
§ 8307. Use of local assessment lists. - (a) It shall be lawful for the board of assessment...
§ 8308. Abandoned leaseholds. - Where land has been taken on ground rent, and afterwards...
§ 8309. Assessment where owner unknown. - If the board of assessment or Department of Finance or...
§ 8310. Public inspection of completed assessment. - (a) Each board of assessment or Department of Finance or...
§ 8311. Appeals and corrections upon completion of annual assessment. - (a) The Board of Assessment for New Castle County or...
§ 8312. Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court. - (a) Each board of assessment or Department of Finance or...
§ 8313. Taxables failing to appeal liable for tax as assessed. - If any taxable fails or neglects to perfect his or...
§ 8314. Report of total assessed valuation. - (a) After the closing of the hearings, the settlement of...
§ 8315. Duplicate assessments. - (a) Each board of assessment or Department of Finance or...
§ 8316. Assessment lists not to be altered by county governing body. - The county governing body shall have no jurisdiction over, or...
§ 8317. Personal inspection of property to adjust valuation; notice of change. - The board of assessment, or any member thereof, may personally...
§ 8318. Adjustment of assessment inequalities between districts. - If any taxable shall make complaint to a board of...
§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty. - (a) Each board of assessment may notify in writing any...
§ 8320. Information to be supplied by building inspectors in New Castle County. - The Building Inspector of the City of Wilmington and the...
§ 8321. Notice of increase in assessment or new assessment. - Whenever a board of assessment or Department of Finance or...
§ 8322. Discovery of unassessed property. - Each board of assessment or Department of Finance of Sussex...
§ 8323. False returns; perjury. - If any person making oath, affirmation or affidavit required under...
§ 8324. Notices to be by mail. - Any notice required to be given under the provisions of...
§ 8325. Report of those liable for capitation tax. - Each board of assessment shall ascertain and report to the...
§ 8326. Penalty. - Whoever fails to comply with this chapter, shall, if no...
§ 8327. Construction. - In the construction of this chapter, the powers and duties...
§ 8328. Purpose. - It is declared that it is in the public interest...
§ 8329. Valuation of agricultural, horticultural and forest land use. - For general property tax purposes including school tax purposes, the...
§ 8330. Agricultural use land. - Land shall be deemed to be in agricultural use when...
§ 8331. Horticultural use land. - Land shall be deemed to be in horticultural use when...
§ 8332. Forest use land. - Land shall be deemed to be in forest use when...
§ 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]. - (a) Land is actively devoted to agricultural, horticultural, or forestry...
§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]. - Land is actively devoted to agricultural, horticultural or forest use...
§ 8335. Assessment procedures. - (a) The assessor in valuing land which qualifies as land...
§ 8336. Annual review. - (a) Eligibility of land for valuation, assessment and taxation under...
§ 8337. State Farmland Evaluation Advisory Committee. - (a) There is created a State Farmland Evaluation Advisory Committee,...
§ 8338. Supplemental assessments permitted quarterly. - In addition to the annual assessment provided for in §§...
§ 8339. Certification of supplemental assessment roll. - (a) In New Castle County such supplemental assessment rolls shall...
§ 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...
§ 8341. Retroactive taxation prohibited. - In no case shall the supplemental assessment procedure be employed...
§ 8342. Notice required under supplemental assessment procedure. - (a) Whenever the board of assessment or department of finance...
§ 8343. Appeal of supplemental assessment; penalties and interest. - Within 30 days from the date on which notice of...
§ 8344. Requirement of written reports. - Section 8319 of this title may be utilized by the...
Subchapter II. Tax on Mobile Homes
§ 8351. Determining taxation value; frequency of reassessments; assessment rate. - Mobile homes in this State shall be subject to a...
§ 8352. Placement permit. - Every owner of a mobile home shall apply to the...
§ 8353. Park operators to give copy of law and application to owners. - Each mobile home park operator shall be furnished with copies...
§ 8354. Park operators to maintain lease records; annual report. - Mobile home park operators who lease land to 2 or...
§ 8355. Assessments to be made in name of titleholder. - Mobile homes shall be assessed in the name of the...
§ 8356. Penalty for tax evasion by titleholder of mobile homes. - Any title owner of a mobile home who, after having...
§ 8357. Penalty for park operators failing to submit report. - A mobile home park operator who, after written notice from...
§ 8358. Application of subchapter. - The tax imposed by this subchapter shall not apply: (1)...
§ 8359. Repeal of inconsistent laws. - All statutes of this State, or parts thereof, in conflict...
§ 8360. Mobile home dealers to furnish monthly reports. - Each mobile home dealer shall furnish to the Department of...
§ 8361. Penalty for mobile home dealer failing to submit monthly report. - A mobile home dealer who fails to file the monthly...
§ 8362. Penalty for mobile home owner failing to apply for a placement permit. - A mobile home owner who fails to apply for a...
§ 8363. Mobile homes owned by residents over 65 years of age. - A resident of Delaware, as defined by § 8131 of...
§ 8364. Appeals and corrections upon completion of annual assessment. - Any mobile home owner who feels aggrieved by the assessment...