If the board of assessment or Department or Office of Finance cannot discover the owner of any property, it shall nevertheless value the same, and state that the owner is unknown.
Del. Code tit. 9, § 8309
Assessment where owner unknown
Code 1852, § 164; Code 1915, §§ 1131, 1131B; 29 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.