2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter I. General Provisions
§ 8307. Use of local assessment lists.

§ 8307. Use of local assessment lists.

(a) A county department of finance may enter into an agreement with the proper authorities of any city, town, or municipality to inspect and copy any assessment made for local purposes. If in the opinion of that department of finance the local assessment assesses all property at its present fair market value, then that department of finance may adopt that local assessment as the assessment for county purposes.

(b) In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists.

Code 1915, §§ 1125A, 1133B;  28 Del. Laws, c. 79, § 18;  32 Del. Laws, c. 69, § 3;  30 Del. Laws, c. 77, § 18;  31 Del. Laws, c. 14, § 23;  32 Del. Laws, c. 69, § 3;  33 Del. Laws, c. 79, § 2;  Code 1935, §§ 1280, 1308, 1319, 1327;  9 Del. C. 1953, § 8308;  84 Del. Laws, c. 162, § 2;