§ 8310. Public inspection of completed assessment.
§ 8310. Public inspection of completed assessment. (a) Each board of assessment or Department of Finance or Department of Land Use shall complete the assessment each year by the date herein specified and, except as provided otherwise in this section, shall make such assessment public in the manner specified below: (1) New Castle County, by […]
§ 8311. Appeals and corrections upon completion of annual assessment.
§ 8311. Appeals and corrections upon completion of annual assessment. (a) The Board of Assessment for New Castle County or its representatives shall sit in its office, or some other public and convenient place in New Castle County, during each secular day from March 15 to April 30 of each year, to hear appeals and […]
§ 8312. Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court.
§ 8312. Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court. (a) Each board of assessment or Department of Finance or Department of Land Use shall publish notices of the places where the assessments may be inspected together with a notice of the time and place of the sittings to […]
§ 8313. Taxables failing to appeal liable for tax as assessed.
§ 8313. Taxables failing to appeal liable for tax as assessed. If any taxable fails or neglects to perfect his or her appeal to the Board of Assessment Review of New Castle County, Kent County or Sussex County he or she shall be liable for the tax for such year as shown by the assessment […]
§ 8314. Report of total assessed valuation.
§ 8314. Report of total assessed valuation. (a) After the closing of the hearings, the settlement of all appeals, and the adjustment of the assessment lists, each board of assessment shall ascertain the total of the assessed valuation of its county and certify the same to the county governing body as a basis on which […]
§ 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 […]