§ 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 […]
§ 8321. Notice of increase in assessment or new assessment.
§ 8321. Notice of increase in assessment or new assessment. Whenever a board of assessment or Department of Finance or Department of Land Use shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general or annual assessment, it shall, before such alteration, change or […]
§ 8337. State Farmland Evaluation Advisory Committee.
§ 8337. State Farmland Evaluation Advisory Committee. (a) There is created a State Farmland Evaluation Advisory Committee, consisting of 3 members. One member shall be the Dean of the College of Agricultural Sciences of the University of Delaware; 1 member shall be appointed by the Governor from a list of 3 eligible citizens, which list […]
§ 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, §§ […]
§ 8325. Report of those liable for capitation tax.
§ 8325. Report of those liable for capitation tax. Each board of assessment shall ascertain and report to the county government the names of all persons liable to capitation tax, the report to the county government being made at the same time that the report of the total valuation and assessment is made. In New […]
§ 8326. Penalty.
§ 8326. Penalty. Whoever fails to comply with this chapter, shall, if no other penalty is prescribed, be fined $100, or imprisoned not more than 1 year, or both. Code 1915, § 1130C; 30 Del. Laws, c. 78, § 8; Code 1935, § 1279; 9 Del. C. 1953, § 8327;
§ 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 […]