Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8342
Notice required under supplemental assessment procedure
# (a)
Whenever the board of assessment or Department or Office of Finance places a property on a supplemental assessment roll, it shall deposit notice in the regular mail addressed to the owner of the property affected at the address shown on the assessment rolls, or if the address of such owner does not appear on the assessment roll, then to the person occupying the property.
# (b)
Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically where the supplemental assessment roll may be inspected together with a notice of the time and place of the sittings to hear appeals. The notices published by the Office of Finance of New Castle County shall also state the time and place for filing written notices of appeal with the. Board. Such notice shall appear in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in the newspaper with the highest general circulation published in New Castle County. Such publication shall begin no later than the date on which the supplemental assessment roll was certified.
Amendment history
56 Del. Laws, c. 457; 67 Del. Laws, c. 209, § 2; 71 Del. Laws, c. 401, §§ 96, 97; 84 Del. Laws, c. 412, § 23
Source: view the official text
In this title (40 sections)
- 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
- 9-8330 · Agricultural use land
- 9-8331 · Horticultural use land
- 9-8332 · Forest use land
- 9-8333 · Criteria for agricultural, horticultural, or forestry land use…
- 9-8334 · Eligibility for valuation under §§ 8330-8337 of this title…
- 9-8335 · Assessment procedures
- 9-8336 · Annual review
- 9-8337 · State Farmland Evaluation Advisory Committee
- 9-8338 · Supplemental assessments permitted quarterly
- 9-8339 · Certification of supplemental assessment roll
- 9-8340 · Levy of tax and creation of a lien based on the supplemental…
- 9-8341 · Retroactive taxation prohibited
- 9-8342 · Notice required under supplemental assessment procedure
- 9-8343 · Appeal of supplemental assessment; penalties and interest
- 9-8344 · Requirement of written reports
- 9-8345 · Quality-control mechanism for general property reassessments;…
- 9-8351 · Determining taxation value; frequency of reassessments;…
- 9-8352 · Placement permit
- 9-8353 · Park operators to give copy of law and application to owners
- 9-8354 · Park operators to maintain lease records; annual report
- 9-8355 · Assessments to be made in name of titleholder
- 9-8356 · Penalty for tax evasion by titleholder of mobile homes
- 9-8357 · Penalty for park operators failing to submit report
- 9-8358 · Application of subchapter
- 9-8359 · Repeal of inconsistent laws
- 9-8360 · Mobile home dealers to furnish monthly reports
- 9-8361 · Penalty for mobile home dealer failing to submit monthly report
- 9-8362 · Penalty for mobile home owner failing to apply for a placement…
- 9-8363 · Mobile homes owned by residents over 65 years of age
- 9-8364 · Appeals and corrections upon completion of annual assessment
- 9-8401-8404 · Election; term of office; qualifications; bond; oath of…
- 9-8405 · Compensation