There Is a Newer Version of the Delaware Code
2015 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.
- § 8305 Assessment of property of members of Board of Assessment.
- Repealed by 65 Del. Laws, c. 359, § 1, effective June 30, 1986.;
- § 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 land use.
- § 8334 Eligibility for valuation under §§ 8330-8337.
- § 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.
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