Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8310
Public inspection of completed assessment
# (a)
Each board of assessment or Department or Office of Finance 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 and available on a website designated by the Office of Finance;
# (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.
Amendment history
12 Del. Laws, c. 539, § 2; 16 Del. Laws, c. 320, § 2; 20 Del. Laws, c. 390; 23 Del. Laws, c. 49, § 2; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; 32 Del. Laws, c. 71, § 1; 33 Del. Laws, c. 79, § 2; 44 Del. Laws, c. 90, § 1; 44 Del. Laws, c. 91, § 2; 55 Del. Laws, c. 85, § 22G; 56 Del. Laws, c. 132; 57 Del. Laws, c. 39; 57 Del. Laws, c. 532; 60 Del. Laws, c. 468, § 8; 71 Del. Laws, c. 401, § 91; 78 Del. Laws, c. 142, § 5; 84 Del. Laws, c. 412, § 11
Source: view the official text
In this title (40 sections)
- 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- 9-8201 · Board of Assessment for Kent County [Repealed]
- 9-8202 · Vacancies [Repealed]
- 9-8203 · Salaries of members [Repealed]
- 9-8204 · Expenses of members [Repealed]
- 9-8205 · Disqualification for other offices [Repealed]
- 9-8206 · Oath of office [Repealed]
- 9-8207 · Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 · Employees [Repealed]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
- 9-8322 · Discovery of unassessed property
- 9-8323 · False returns; perjury
- 9-8324 · Notices to be by mail or by email
- 9-8325 · Report of those liable for capitation tax
- 9-8326 · Penalty
- 9-8327 · Construction
- 9-8328 · Purpose
- 9-8329 · Valuation of agricultural, horticultural and forest land use