(a) In New Castle County such supplemental assessment rolls shall be prepared quarterly during each fiscal year. The first such assessment roll shall be certified to the government of New Castle County on July 1 of each year, the second on October 1 of each year, the third on January 1 of each year and the fourth on April 1 of each year.
(b) In Kent County such supplemental assessment rolls shall be prepared quarterly in each fiscal year. The first such supplemental assessment roll shall be certified to the government of Kent County on June 1 of each year; the second on September 1 of each year; the third on December 1 of each year; and the fourth on March 1 of each year.
(c) In Sussex County such supplemental assessment rolls shall be prepared quarterly in each fiscal year. The first such supplemental assessment roll shall be certified to the government of Sussex County on May 1 of each year; the second on August 1 of each year; the third on November 1 of each year; and the fourth on February 1 of each year.