§ 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 […]
§ 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. […]
§ 8309. Assessment where owner unknown.
§ 8309. Assessment where owner unknown. If the board of assessment or Department of Finance or Department of Land Use cannot discover the owner of any property, it shall nevertheless value the same, and state that the owner is unknown. Code 1852, § 164; Code 1915, §§ 1131, 1131B; 29 Del. Laws, c. 72, § […]
§ 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 […]
§ 8108. Railroad property.
§ 8108. Railroad property. (a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same […]