§ 8322. Discovery of unassessed property.
§ 8322. Discovery of unassessed property. Each board of assessment or Department of Finance of Sussex County or Kent County or Department of Land Use of New Castle County shall take proceedings for the discovery of all unassessed real estate. Code 1915, §§ 1109, 1109A; 28 Del. Laws, c. 79, § 10; 29 Del. Laws, […]
§ 8338. Supplemental assessments permitted quarterly.
§ 8338. Supplemental assessments permitted quarterly. In addition to the annual assessment provided for in §§ 1308 and 8301 of this title, each Board of Assessment of Kent and Sussex Counties and the Department of Land Use of New Castle County may, at its option, prepare quarterly supplemental assessment rolls for the purpose of: (1) […]
§ 8323. False returns; perjury.
§ 8323. False returns; perjury. If any person making oath, affirmation or affidavit required under the provisions of this chapter swears or affirms falsely, that person shall be guilty of perjury. 16 Del. Laws, c. 320, § 8; Code 1915, §§ 1122-1122B; 28 Del. Laws, c. 79, § 15; 29 Del. Laws, c. 72, § […]
§ 8324. Notices to be by mail.
§ 8324. Notices to be by mail. Any notice required to be given under the provisions of this chapter may be sent by mail, and when any such notice is sent, the day of the mailing thereof shall be deemed and taken to be the day of the giving of such notice. Code 1915, §§ […]
§ 8325. Report of those liable for capitation tax.
§ 8325. Report of those liable for capitation tax. Each board of assessment shall ascertain and report to the county government the names of all persons liable to capitation tax, the report to the county government being made at the same time that the report of the total valuation and assessment is made. In New […]
§ 8326. Penalty.
§ 8326. Penalty. Whoever fails to comply with this chapter, shall, if no other penalty is prescribed, be fined $100, or imprisoned not more than 1 year, or both. Code 1915, § 1130C; 30 Del. Laws, c. 78, § 8; Code 1935, § 1279; 9 Del. C. 1953, § 8327;
§ 8327. Construction.
§ 8327. Construction. In the construction of this chapter, the powers and duties assigned solely to boards of assessment shall not be applicable to New Castle County, Kent County and Sussex County. All other provisions of this chapter from which New Castle County, Kent County and Sussex County are not specifically excluded shall be applicable […]
§ 8328. Purpose.
§ 8328. Purpose. It is declared that it is in the public interest to: (1) Encourage the preservation of farm land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State, to conserve the State’s natural resources and to provide for the welfare and […]
§ 8329. Valuation of agricultural, horticultural and forest land use.
§ 8329. Valuation of agricultural, horticultural and forest land use. For general property tax purposes including school tax purposes, the value of land which is actively devoted to agricultural, horticultural or forest use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on […]
§ 8330. Agricultural use land.
§ 8330. Agricultural use land. Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock, including beef cattle, sheep, […]