Subchapter

General Provisions

Del. Code tit. 9, § 8301— Annual assessment of all assessable property and persons
Del. Code tit. 9, § 8302— Revision and correction of assessments and valuations
Del. Code tit. 9, § 8303— Written statement listing property owners, value, type, etc
Del. Code tit. 9, § 8304— Powers in conducting hearings; refusal to answer; penalty
Del. Code tit. 9, § 8305— Subpoena power [Expires March 12, 2028, pursuant to 85 Del. Laws, c. 239, § 2]
Del. Code tit. 9, § 8306— Standard of assessment; frequency of reassessment
Del. Code tit. 9, § 8307— Use of local assessment lists
Del. Code tit. 9, § 8308— Abandoned leaseholds
Del. Code tit. 9, § 8309— Assessment where owner unknown
Del. Code tit. 9, § 8310— Public inspection of completed assessment
Del. Code tit. 9, § 8311— Appeals and corrections upon completion of annual assessment
Del. Code tit. 9, § 8312— Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court
Del. Code tit. 9, § 8313— Taxables failing to appeal liable for tax as assessed
Del. Code tit. 9, § 8314— Report of total assessed valuation
Del. Code tit. 9, § 8315— Duplicate assessments
Del. Code tit. 9, § 8316— Assessment lists not to be altered by county governing body
Del. Code tit. 9, § 8317— Personal inspection of property to adjust valuation; notice of change
Del. Code tit. 9, § 8318— Adjustment of assessment inequalities between districts
Del. Code tit. 9, § 8319— Reports from those owning or controlling assessable property; procedure; failure to report; penalty
Del. Code tit. 9, § 8320— Information to be supplied by building inspectors in New Castle County
Del. Code tit. 9, § 8321— Notice of increase in assessment or new assessment
Del. Code tit. 9, § 8322— Discovery of unassessed property
Del. Code tit. 9, § 8323— False returns; perjury
Del. Code tit. 9, § 8324— Notices to be by mail or by email
Del. Code tit. 9, § 8325— Report of those liable for capitation tax
Del. Code tit. 9, § 8326— Penalty
Del. Code tit. 9, § 8327— Construction
Del. Code tit. 9, § 8328— Purpose
Del. Code tit. 9, § 8329— Valuation of agricultural, horticultural and forest land use
Del. Code tit. 9, § 8330— Agricultural use land
Del. Code tit. 9, § 8331— Horticultural use land
Del. Code tit. 9, § 8332— Forest use land
Del. Code tit. 9, § 8333— Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]
Del. Code tit. 9, §§ 8334— Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]
Del. Code tit. 9, § 8335— Assessment procedures
Del. Code tit. 9, § 8336— Annual review
Del. Code tit. 9, § 8337— State Farmland Evaluation Advisory Committee
Del. Code tit. 9, § 8338— Supplemental assessments permitted quarterly
Del. Code tit. 9, § 8339— Certification of supplemental assessment roll
Del. Code tit. 9, § 8340— Levy of tax and creation of a lien based on the supplemental assessment roll
Del. Code tit. 9, § 8341— Retroactive taxation prohibited
Del. Code tit. 9, § 8342— Notice required under supplemental assessment procedure
Del. Code tit. 9, § 8343— Appeal of supplemental assessment; penalties and interest
Del. Code tit. 9, § 8344— Requirement of written reports
Del. Code tit. 9, § 8345— Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3]