§ 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 […]
§ 8154. Conditions for charitable exemptions; penalty for false statement or certification.
§ 8154. Conditions for charitable exemptions; penalty for false statement or certification. No church, religious society, charitable corporation or other nonprofit organization shall be entitled to the exemption granted pursuant to this subchapter unless the following additional conditions are satisfied: (1) An affidavit must be filed with the taxing authorities of the county and other […]
§ 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. […]
§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership.
§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership. (a) The county board of assessment and the assessment boards of other political subdivisions shall each year establish the assessed value of any property for which exemption is granted pursuant to this subchapter in the same manner as other properties which […]
§ 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 […]
§ 8156. Special assessments in lieu of taxes.
§ 8156. Special assessments in lieu of taxes. Any church, religious society, charitable corporation or nonprofit organization granted a tax exemption pursuant to this subchapter, shall pay to the county and other political subdivision in which the project is situate, in lieu of taxes, a special assessment in an amount not less than 10% of […]
§ 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 […]