2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter I. General Provisions
§ 8309. Assessment where owner unknown.

Universal Citation:
9 DE Code § 8309 (2025)
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§ 8309. Assessment where owner unknown.

If the board of assessment or Department or Office of Finance cannot discover the owner of any property, it shall nevertheless value the same, and state that the owner is unknown.

Code 1852, § 164;  Code 1915, §§ 1131, 1131B;  29 Del. Laws, c. 72, § 23;  30 Del. Laws, c. 77, § 22;  31 Del. Laws, c. 14, § 9;  Code 1935, §§ 1278, 1295, 1332;  9 Del. C. 1953, § 8310;  55 Del. Laws, c. 85, § 22G;  60 Del. Laws, c. 468, § 7;  71 Del. Laws, c. 401, § 91;  84 Del. Laws, c. 412, § 10; 
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