§ 8315. Duplicate assessments.
§ 8315. Duplicate assessments. (a) Each board of assessment or Department of Finance or Department of Land Use shall, in each year, prepare and furnish duplicates of all assessments and alterations and corrections thereof by it in its books. (b) Such duplicates shall be furnished in Kent County by June 1. 24 Del. Laws, c. […]
§ 8316. Assessment lists not to be altered by county governing body.
§ 8316. Assessment lists not to be altered by county governing body. The county governing body shall have no jurisdiction over, or supervision over, the assessment lists, nor shall it have power to change, alter or amend the same. The county governing body shall make no allowance to any person or corporation for or on […]
§ 8317. Personal inspection of property to adjust valuation; notice of change.
§ 8317. Personal inspection of property to adjust valuation; notice of change. The board of assessment, or any member thereof, may personally inspect each tract, or parcel of real estate, and shall report in writing to the board its or that board member’s opinion as to its value. If it shall appear that any property […]
§ 8301. Annual assessment of all assessable property and persons.
§ 8301. Annual assessment of all assessable property and persons. (a) The procedure in Kent County shall be as provided in Chapter 41 of this title. (b) The procedure in New Castle County shall be as provided in Chapter 13 of this title. (c) The procedure in Sussex County shall be as provided in Chapter […]
§ 8318. Adjustment of assessment inequalities between districts.
§ 8318. Adjustment of assessment inequalities between districts. If any taxable shall make complaint to a board of assessment that the real estate in any election or representative district, as compared with other such districts, is not assessed in a fair and equitable manner, the board, or some member thereof, shall visit personally the district, […]
§ 8302. Revision and correction of assessments and valuations.
§ 8302. Revision and correction of assessments and valuations. (a) Each board of assessment or Department of Finance or Department of Land Use shall revise all valuations and assessments of assessable property in their counties, and lower or increase the assessments and valuations. (b) Each board of assessment or Department of Finance or Department of […]
§ 8303. Written statement listing property owners, value, type, etc.
§ 8303. Written statement listing property owners, value, type, etc. (a) Each board of assessment or Department of Finance or Department of Land Use shall make a written statement of their assessments, showing the names of the owners or last owners or reputed owners, if known, arranged alphabetically, and at least 3 consecutive letters of […]
§ 8304. Powers in conducting hearings; refusal to answer; penalty.
§ 8304. Powers in conducting hearings; refusal to answer; penalty. (a) The respective county governing body may summon and compel the attendance of witnesses, examine such witnesses, and compel the production of such books and papers as are necessary, with respect to any assessable property. Each member of the respective county governing body may administer […]
§ 8306. Standard of assessment; penalty.
§ 8306. Standard of assessment; penalty. (a) All property subject to assessment shall be assessed at its true value in money. (b) If any board of assessment, or any member thereof, knowingly and wilfully values or assesses any property upon any other standard than its true value in money, each of the members of the […]
§ 8307. Use of local assessment lists.
§ 8307. Use of local assessment lists. (a) It shall be lawful for the board of assessment to enter into an agreement with the proper authorities of any city, town or municipality to inspect and copy any assessment made for local purposes. If in the opinion of a majority of the Board such local assessment […]