Title 22 — Municipalities
15 chapters · 131 sections in this title.
22 Del. C. § 1101. Adoption of county assessments.
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§ 1101. Adoption of county assessments. Any municipal corporation in this State (hereinafter referred to as “municipality”) may by ordinance elect to use the assessments and supplementary assessments for property in the municipality as established annually or quarterly by the boa…
22 Del. C. § 1102. Time for adoption; notice.
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§ 1102. Time for adoption; notice. The election by the municipality to use the county assessments shall be made before February 1 of any year and shall continue in effect from year to year until revoked by ordinance adopted by the municipality. Notice of such election shall be gi…
22 Del. C. § 1103. Costs.
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§ 1103. Costs. The municipality shall be entitled to receive a copy of the county assessments for the properties in the municipality from the board of assessment or board of assessment review upon payment of the costs of producing the copy.22 Del. C. 1953, § 953; 57 Del. Laws, c.…
22 Del. C. § 1104. Certification.
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§ 1104. Certification. At the time of certification provided in § 8314 of Title 9, the board of assessment or board of assessment review shall certify the total assessed valuation for properties in the municipality to each municipality which shall have theretofore furnished the n…
22 Del. C. § 1105. Tax rate upon reassessment; notice.
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§ 1105. Tax rate upon reassessment; notice. (a) When any total reassessment of taxable properties within a municipal corporation of this State (hereinafter “municipality”) shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levie…
22 Del. C. § 1106. Assessment of land used for agricultural, horticultural or forestal purposes.
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§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes. The municipality shall use the county assessment, regardless of any election under § 1101 of this title, for all property within a municipality whose value has been assessed by the county pursua…
22 Del. C. § 1107. Tax rates.
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§ 1107. Tax rates. (a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following: (1) Residential real property. (2) Nonresidential real property. (b) Tax rates established under subsection (a) of this section must be uniform for all …