(a) Each board of assessment or Department of Finance or Department of Land Use shall complete the assessment each year by the date herein specified and, except as provided otherwise in this section, shall make such assessment public in the manner specified below:
(1) New Castle County, by March 1; assessments open for inspection in the office of the Board;
(2) Kent County, by April 1; assessment for each hundred to remain open thereafter for inspection at the office of the Board;
(3) Sussex County, by February 15; assessments open for inspection in the office of the Board.
(b) In Sussex County in the year of an annual assessment it shall not be necessary for the county governing body to make and post a copy of the assessment, except as to persons or property in respect of which a change has been made in the assessment since the previous year.