Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8302
Revision and correction of assessments and valuations
# (a)
Each board of assessment or Department or Office of Finance shall revise all valuations and assessments of assessable property in their counties, and lower or increase the assessments and valuations.
# (b)
Each board of assessment or Department or Office of Finance may correct errors in assessment lists at any time.
# (c)
Revisions and corrections shall be subject to the notice requirements of this chapter when they result in an increased valuation.
Amendment history
24 Del. Laws, c. 57, §§ 1-6; 25 Del. Laws, c. 35; 28 Del. Laws, c. 79, §§ 10, 16; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, §§ 3, 6; 31 Del. Laws, c. 14, §§ 14, 16; 36 Del. Laws, c. 121, § 1; 60 Del. Laws, c. 468, § 5; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 7
Source: view the official text
In this title (40 sections)
- 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- 9-8201 · Board of Assessment for Kent County [Repealed]
- 9-8202 · Vacancies [Repealed]
- 9-8203 · Salaries of members [Repealed]
- 9-8204 · Expenses of members [Repealed]
- 9-8205 · Disqualification for other offices [Repealed]
- 9-8206 · Oath of office [Repealed]
- 9-8207 · Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 · Employees [Repealed]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…
- 9-8321 · Notice of increase in assessment or new assessment