Title 9, Counties

§ 8305. Subpoena power [Expires March 12, 2028, pursuant to 85 Del. Laws, c. 239, § 2]. (a) For purposes of this section, “county authority” means the Chief Financial Officer of the Office of Finance of New Castle County, the Director of the Department of Finance of Kent County, …

§ 8306. Standard of assessment; frequency of reassessment. (a) All property subject to assessment shall be assessed at its fair market value as of the date of the most recent reassessment base year in the county. (b) (1) All real property must be reassessed by the county in which…

§ 8307. Use of local assessment lists. (a) A county department of finance may 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 that department of finance the loc…

§ 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, §§…

§ 8309. Assessment where owner unknown. If the board of assessment or Department or Office of Finance 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.…

§ 8310. Public inspection of completed assessment. (a) Each board of assessment or Department or Office of Finance 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 mann…

§ 8311. Appeals and corrections upon completion of annual assessment. (a) The Board of Assessment Review for New Castle County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment. Any person desiring to take an appeal shall p…

§ 8312. Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court. (a) Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically, where the assessments may be …

§ 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 as…

§ 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 cou…

§ 8315. Duplicate assessments. (a) Each board of assessment or Department or Office of Finance shall, in each year, prepare and furnish duplicates of all assessments and alterations and corrections thereof by it in its books. Duplicate assessments may be in the form of a widely-a…

§ 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…

§ 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.…

§ 8318. Adjustment of assessment inequalities between districts. If any taxable shall make complaint to a board of assessment that the real estate in any election or representative district, as compared with other such districts, is not assessed in a fair and equitable manner, th…

§ 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 prope…

§ 8320. Information to be supplied by building inspectors in New Castle County. (a) 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 city or town in New Castle County shall report to t…

§ 8321. Notice of increase in assessment or new assessment. Whenever a board of assessment or Department or Office of Finance shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general, supplemental, or annual assessment,…

§ 8322. Discovery of unassessed property. Each board of assessment or Department or Office of Finance shall take proceedings for the discovery of all unassessed real estate.Code 1915, §§ 1109, 1109A; 28 Del. Laws, c. 79, § 10; 29 Del. Laws, c. 72, § 11; 30 Del. Laws, c. 77, § 10;…

§ 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 D…

§ 8324. Notices to be by mail or by email. Any notice required to be given under the provisions of this chapter may be sent by mail or by email when the property owner has provided an e-mail address for notice purposes. The day of the mailing or the e-mailing shall be deemed to b…

§ 8325. Report of those liable for capitation tax. Each Department or Office of Finance shall ascertain and report to the county government the number of persons liable to capitation tax when the report of the total valuation and assessment is made.Code 1915, § 1112A; 28 Del. Law…

§ 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;

§ 8327. Construction. In the construction of this chapter, the powers and duties assigned solely to boards of assessment shall not be applicable to New Castle County, Kent County and Sussex County. All other provisions of this chapter from which New Castle County, Kent County and…

§ 8328. Purpose. It is declared that it is in the public interest to: (1) Encourage the preservation of farm land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State, to conserve the State’s natural resources and …

§ 8329. Valuation of agricultural, horticultural and forest land use. For general property tax purposes including school tax purposes, the value of land which is actively devoted to agricultural, horticultural or forest use and which has been so devoted for at least the 2 success…

§ 8330. Agricultural use land. Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and pou…

§ 8331. Horticultural use land. Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to and meeting the …

§ 8332. Forest use land. Land shall be deemed to be in forest use when devoted to tree growth in such quantity and so spaced and maintained as to constitute in the opinion of the State Forester a forest area.9 Del. C. 1953, § 8330D; 56 Del. Laws, c. 373, § 1;

§ 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 at least 1 of the following criteria is met: (1) The use results i…

§ 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 w…

§ 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, assessm…

§ 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 befor…

§ 8337. State Farmland Evaluation Advisory Committee. (a) There is hereby established a State Farmland Evaluation Advisory Committee. (b) The Committee shall consist of 8 voting members: (1) The Secretary of the Department of Finance, who shall serve as chair. (2) One member, who…

§ 8338. Supplemental assessments permitted quarterly. In addition to the annual assessment provided for in § 8301 of this title, each Board of Assessment Review of Kent and Sussex Counties and the Office of Finance of New Castle County may, at its option, prepare quarterly supple…

§ 8339. Certification of supplemental assessment roll. (a) In New Castle County such supplemental assessment rolls shall be prepared quarterly during each fiscal year. The first such assessment roll shall be certified to the government of New Castle County on July 1 of each year,…

§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll. On the date of certification of a supplemental tax roll to the respective county government: (1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of th…

§ 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1;

§ 8342. Notice required under supplemental assessment procedure. (a) Whenever the board of assessment or Department or Office of Finance places a property on a supplemental assessment roll, it shall deposit notice in the regular mail addressed to the owner of the property affecte…

§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department or Office of Finance the owner may appeal the supplemental assessment to the respective boar…

§ 8344. Requirement of written reports. Section 8319 of this title may be utilized by the respective boards of assessment and the departments of finance in connection with the annual and supplemental assessment procedures.9 Del. C. 1953, § 8338; 56 Del. Laws, c. 457, § 1;

§ 8345. Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3]. (a) Notwithstanding any other provision of the Code, to ensure the accuracy of a general reassessment, the Office of Finance fo…

§ 8351. Determining taxation value; frequency of reassessments; assessment rate. Ad valorem assessments for mobile homes shall be developed in the same manner as real property and be predicated on their market value, taxed at the same rate as real property throughout the county a…

§ 8352. Placement permit. Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him or her within 60 days after the mobile home is acquired or moved into this State, whichever is sooner.14 Del. C. 1953, § 1931; 51…

§ 8353. Park operators to give copy of law and application to owners. Each mobile home park operator shall be furnished with copies of this subchapter and placement permit application forms and shall then be obliged to give a copy of this subchapter and a placement permit applica…

§ 8354. Park operators to maintain lease records; annual report. Mobile home park operators who lease land to 2 or more persons for parking mobile homes shall maintain a lease record which shall be open for inspection at all times by the county tax assessors. Before April 2 of ea…

§ 8355. Assessments to be made in name of titleholder. Mobile homes shall be assessed in the name of the person designated in the title of the mobile home, whether the title is issued by this State or by some other state.14 Del. C. 1953, § 1934; 51 Del. Laws, c. 194, § 2; 55 Del.…