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2025 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 Assessment of property of members of Board of Assessment [Repealed].
- § 8306. Standard of assessment; frequency of reassessment.
- § 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 or by email.
- § 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.
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