Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8301
Annual assessment of all assessable property and persons
# (a)
The procedure in Kent County shall be as provided in Chapter 41 of this title.
# (b)
The procedure in New Castle County shall be as provided in Chapter 13 of this title.
# (c)
The procedure in Sussex County shall be as provided in Chapter 70 of this title.
Amendment history
13 Del. Laws, c. 394; 16 Del. Laws, c. 322; 19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11; 19 Del. Laws, c. 566, § 1; 20 Del. Laws, c. 389, § 1; 21 Del. Laws, c. 29, §§ 1, 2; 23 Del. Laws, c. 49, § 4; 28 Del. Laws, c. 79, §§ 9, 10; 29 Del. Laws, c. 72, §§ 9-11; 30 Del. Laws, c. 77, §§ 9, 10; 30 Del. Laws, c. 78, §§ 1-3; 31 Del. Laws, c. 14, § 16; 38 Del. Laws, c. 74, § 1; 44 Del. Laws, c. 91, § 1; 49 Del. Laws, c. 382; 55 Del. Laws, c. 85, §§ 22A, 22B; 56 Del. Laws, c. 103, § 10; 57 Del. Laws, c. 762, §§ 21A, 21B; 78 Del. Laws, c. 142, § 4
Source: view the official text
In this title (40 sections)
- 9-8138 · Rules and regulations
- 9-8139 · Oaths
- 9-8140 · Appeals
- 9-8141 · Exemption from property taxes on real estate in Kent County
- 9-8151 · Property subject to exemption
- 9-8152 · Definitions
- 9-8153 · Certification as tax exempt
- 9-8154 · Conditions for charitable exemptions; penalty for false…
- 9-8155 · Assessed valuation; lien for taxes on termination of nonprofit…
- 9-8156 · Special assessments in lieu of taxes
- 9-8201 · Board of Assessment for Kent County [Repealed]
- 9-8202 · Vacancies [Repealed]
- 9-8203 · Salaries of members [Repealed]
- 9-8204 · Expenses of members [Repealed]
- 9-8205 · Disqualification for other offices [Repealed]
- 9-8206 · Oath of office [Repealed]
- 9-8207 · Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 · Employees [Repealed]
- 9-8209 · Location of regular offices of boards; temporary offices…
- 9-8210 · Books from which to ascertain ownership and description of…
- 9-8301 · Annual assessment of all assessable property and persons
- 9-8302 · Revision and correction of assessments and valuations
- 9-8303 · Written statement listing property owners, value, type, etc
- 9-8304 · Powers in conducting hearings; refusal to answer; penalty
- 9-8305 · Subpoena power [Expires March 12, 2028, pursuant to 85 Del.…
- 9-8306 · Standard of assessment; frequency of reassessment
- 9-8307 · Use of local assessment lists
- 9-8308 · Abandoned leaseholds
- 9-8309 · Assessment where owner unknown
- 9-8310 · Public inspection of completed assessment
- 9-8311 · Appeals and corrections upon completion of annual assessment
- 9-8312 · Notice that assessment may be inspected; appeals; notice of…
- 9-8313 · Taxables failing to appeal liable for tax as assessed
- 9-8314 · Report of total assessed valuation
- 9-8315 · Duplicate assessments
- 9-8316 · Assessment lists not to be altered by county governing body
- 9-8317 · Personal inspection of property to adjust valuation; notice of…
- 9-8318 · Adjustment of assessment inequalities between districts
- 9-8319 · Reports from those owning or controlling assessable property;…
- 9-8320 · Information to be supplied by building inspectors in New…