§ 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].
§ 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]. (a) Land is actively devoted to agricultural, horticultural, or forestry use when all of the following criteria are met: (1) The use results in $1,000 or more of agricultural, horticultural, or forestry products being […]
§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3].
§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]. Land is actively devoted to agricultural, horticultural or forest use and eligible for valuation, assessment, and taxation as provided in this section when it meets all of the following qualifications: (1) The land […]
§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty.
§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty. (a) Each board of assessment may notify in writing any person who owns property liable to assessment, and every person having the care, management or control of real property liable to assessment, to deliver to the board within 30 days […]
§ 8335. Assessment procedures.
§ 8335. Assessment procedures. (a) The assessor in valuing land which qualifies as land actively devoted to agricultural, horticultural or forestry use under the tests prescribed by this section, and as to which the owner thereof has made timely application for valuation, assessment and taxation under this section for the tax year in issue, shall […]
§ 8320. Information to be supplied by building inspectors in New Castle County.
§ 8320. Information to be supplied by building inspectors in New Castle County. The Building Inspector of the City of Wilmington and the building inspector or other officer authorized by law to issue permits for new buildings or for repairs or additions to old buildings, in any other city or town of New Castle County, […]
§ 8336. Annual review.
§ 8336. Annual review. (a) Eligibility of land for valuation, assessment and taxation under this section shall be determined for each tax year separately. Application shall be submitted by the owner to the assessor of the taxing district in which such land is situated on or before February 1 of the year immediately preceding the […]
§ 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 […]
§ 8308. Abandoned leaseholds.
§ 8308. Abandoned leaseholds. Where land has been taken on ground rent, and afterwards deserted, so that the lessor cannot obtain the rent, the value of houses and lots shall be estimated without reference to the rent reserved. Code 1852, §§ 162-A; Code 1915, § 1129; Code 1935, §§ 1276, 1311, 1330; 9 Del. C. […]