§ 8339. Certification of supplemental assessment roll.
§ 8339. Certification of supplemental assessment roll. (a) In New Castle County such supplemental assessment rolls shall be prepared quarterly during each fiscal year. The first such assessment roll shall be certified to the government of New Castle County on July 1 of each year, the second on October 1 of each year, the third […]
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll. On the date of certification of a supplemental tax roll to the respective county government: (1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax […]
§ 8341. Retroactive taxation prohibited.
§ 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively. 9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1;
§ 8342. Notice required under supplemental assessment procedure.
§ 8342. Notice required under supplemental assessment procedure. (a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the […]
§ 8343. Appeal of supplemental assessment; penalties and interest.
§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. […]
§ 8344. Requirement of written reports.
§ 8344. Requirement of written reports. Section 8319 of this title may be utilized by the respective boards of assessment and the departments of finance in connection with the annual and supplemental assessment procedures. 9 Del. C. 1953, § 8338; 56 Del. Laws, c. 457, § 1;
§ 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, §§ […]