PocketLaw | Delaware Code | General Provisions

General Provisions

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Annual assessment of all assessable property and persons.

Revision and correction of assessments and valuations.

Written statement listing property owners, value, type, etc.

Powers in conducting hearings; refusal to answer; penalty.

Assessment of property of members of Board of Assessment [Repealed].

Standard of assessment; penalty.

Use of local assessment lists.

Abandoned leaseholds.

Assessment where owner unknown.

Public inspection of completed assessment.

Appeals and corrections upon completion of annual assessment.

Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court.

Taxables failing to appeal liable for tax as assessed.

Report of total assessed valuation.

Duplicate assessments.

Assessment lists not to be altered by county governing body.

Personal inspection of property to adjust valuation; notice of change.

Adjustment of assessment inequalities between districts.

Reports from those owning or controlling assessable property; procedure; failure to report; penalty.

Information to be supplied by building inspectors in New Castle County.

Notice of increase in assessment or new assessment.

Discovery of unassessed property.

False returns; perjury.

Notices to be by mail.

Report of those liable for capitation tax.

Penalty.

Construction.

Purpose.

Valuation of agricultural, horticultural and forest land use.

Agricultural use land.

Horticultural use land.

Forest use land.

Criteria for land use.

Eligibility for valuation under §§ 8330-8337.

Assessment procedures.

Annual review.

State Farmland Evaluation Advisory Committee.

Supplemental assessments permitted quarterly.

Certification of supplemental assessment roll.

Levy of tax and creation of a lien based on the supplemental assessment roll.

Retroactive taxation prohibited.

Notice required under supplemental assessment procedure.

Appeal of supplemental assessment; penalties and interest.

Requirement of written reports.