reglab/housing_qa huggingface dataset:
9 DE Code § 8153. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 8153. Certification as tax exempt.

§ 8153. Certification as tax exempt. No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes of income taxes; such certification must be filed with the appropriate tax assessment office of the county and other political subdivision of this State in which the project is situate. 9 Del. C. 1953, §  8153;  55 Del. Laws, c. 178.;
9 DE Code § 8154. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 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 political subdivisions by the president of the organization or the executive director or presiding authority of the organization, certifying that said organization is nonprofit and that the project for which exemption is sought is operated on a nonprofit basis and is principally devoted to housing for the elderly as defined in § 8152 of this title. The affidavit must further state the name and address of the officers of the organization, the purposes of the organization, and the basis for the authority of the officer to make and file such affidavit on behalf of the organization; (2) A certified financial statement must be filed with the taxing authorities showing all income received by the organization from any source in connection with the project and all expenditures made to any person in connection with the project for which exemption is sought; the statement must be certified by a certified public accountant authorized and licensed to practice in this State. The statement must be filed on or before July 1 of each calendar year; a projected statement must be filed for the first year of operation; (3) A certification must be filed with the taxing authorities of the county and other political subdivision by the authorized officials of the organization certifying, warranting and covenanting that the project for which exemption is sought will be operated on a nonprofit basis during its entire existence and that it will not be sold, transferred, or conveyed except to another nonprofit church, religious society, charitable corporation or nonprofit organization qualifying for exemption under this subchapter and will not be principally devoted to any purpose other than housing for elderly persons as defined in § 8152 of this title. This certification shall bind the organization filing it in perpetuity and shall be enforceable in law and at equity by the county and other political subdivision of this State in which the project is situate; (4) Any person, officer or director acting on behalf of any church, religious society, charitable corporation or nonprofit organization filing a false statement or certification shall be fined not less than $1,000 nor more than $10,000 and/or be imprisoned for not more than 10 years.9 Del. C. 1953, §  8154;  55 Del. Laws, c. 178.;
9 DE Code § 8155. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 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 are taxable are assessed. (b) In the event that a project granted exemption under this subchapter is ever operated on a profit-making basis or conveyed to a profit-making corporation, organization or other person, or is principally devoted to any purpose other than housing for the elderly as defined in § 8152 of this title, then and in that event, a tax lien shall attach to the land and improvements previously granted tax exemption, in the amount of the taxes which would have been due and owing the county and other political subdivision for all past years, including interest and penalties, if tax exemption had not been granted. 9 Del. C. 1953, §  8155;  55 Del. Laws, c. 178.;
9 DE Code § 8156. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 81. Limitations Upon Taxing Power|Subchapter III. Nonprofit Housing for the Elderly|§ 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 the gross rentals derived from the project, less the cost of utilities and the cost of providing special social services to the elderly persons residing in the project. This sum shall be divided between the county and other political subdivisions having authority to levy ad valorem taxes on land and improvements in which the project is situate in proportion to their respective tax rates. 9 Del. C. 1953, §  8156;  55 Del. Laws, c. 178.;
9 DE Code § 8301. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8301. Annual assessment of all assessable property and persons.

§ 8301. Annual assessment of all assessable property and persons. (a) The procedure in Kent County shall be as provided in Chapter 41 of this title. (b) The procedure in New Castle County shall be as provided in Chapter 13 of this title. (c) The procedure in Sussex County shall be as provided in Chapter 70 of this title. Code 1852, §§  186, 188;  13 Del. Laws, c. 394;  16 Del. Laws, c. 322;  19 Del. Laws, c. 26, §  27;  19 Del. Laws, c. 562, §  11;  19 Del. Laws, c. 566, §  1;  20 Del. Laws, c. 389, §  1;  21 Del. Laws, c. 29, §§  1, 2;  23 Del. Laws, c. 49, §  4;  Code 1915, §§  1107-1109A;  28 Del. Laws, c. 79, §§  9, 10;  29 Del. Laws, c. 72, §§  9-11;  30 Del. Laws, c. 77, §§  9, 10;  30 Del. Laws, c. 78, §§  1-3;  31 Del. Laws, c. 14, §  16;  38 Del. Laws, c. 74, §  1;  Code 1935, §§  1263, 1264, 1266, 1301, 1302, 1319, 1320;  44 Del. Laws, c. 91, §  1;  9 Del. C. 1953, §  8301;  49 Del. Laws, c. 382;  55 Del. Laws, c. 85, §§  22A, 22B;  56 Del. Laws, c. 103, §  10;  57 Del. Laws, c. 762, §§  21A, 21B;  78 Del. Laws, c. 142, §  4;
9 DE Code § 8302. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8302. Revision and correction of assessments and valuations.

§ 8302. Revision and correction of assessments and valuations. (a) Each board of assessment or Department of Finance or Department of Land Use shall revise all valuations and assessments of assessable property in their counties, and lower or increase the assessments and valuations. (b) Each board of assessment or Department of Finance or Department of Land Use may correct errors in assessment lists at any time. (c) Revisions and corrections shall be subject to the notice requirements of this chapter when they result in an increased valuation. 24 Del. Laws, c. 57, §§  1-6;  25 Del. Laws, c. 35;  Code 1915, §§  1109, 1109A, 1113, 1123, 1123A;  28 Del. Laws, c. 79, §§  10, 16;  30 Del. Laws, c. 77, §  10;  30 Del. Laws, c. 78, §§  3, 6;  31 Del. Laws, c. 14, §§  14, 16;  36 Del. Laws, c. 121, §  1;  Code 1935, §§  1266, 1270, 1299, 1301, 1320, 1325;  9 Del. C. 1953, §  8302;  60 Del. Laws, c. 468, §  5;  71 Del. Laws, c. 401, §  91;
9 DE Code § 8303. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 the last names thereof, the value of the property and the amount of each owner's assessment. Each board of assessment or Department of Finance or Department of Land Use shall distinguish between improved land and unimproved land, and in Sussex County shall state whether such unimproved land is timberland, swamp or marsh, and the number of acres of each. The name on such statement will be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment of any tax based thereon. (b) In the case of Kent County, the statements required by this section shall be according to hundreds. Code 1852, §  163;  13 Del. Laws, c. 3, §  1;  17 Del. Laws, c. 22, §  1;  Code 1915, §§  1130-1130B;  28 Del. Laws, c. 79, §  21;  29 Del. Laws, c. 72, §  22;  30 Del. Laws, c. 77, §  21;  30 Del. Laws, c. 78, §  8;  31 Del. Laws, c. 14, §  10;  32 Del. Laws, c. 71, §  2;  33 Del. Laws, c. 78, §  1;  33 Del. Laws, c. 79, §  2;  Code 1935, §§  1277, 1296, 1331;  46 Del. Laws, c. 132, §  1;  9 Del. C. 1953, §  8304;  51 Del. Laws, c. 350;  55 Del. Laws, c. 11;  55 Del. Laws, c. 85, §  22C;  57 Del. Laws, c. 762, §  21C;  60 Del. Laws, c. 468, §  6;  71 Del. Laws, c. 401, §  91;
9 DE Code § 8304. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 oaths or affirmations. (b) Whoever fails, refuses or neglects to answer questions submitted by the respective county governing body or any member thereof, with respect to assessable property, or fails, neglects, or refuses to produce when required, such books and papers as are necessary with respect to assessable property, shall be fined not more than $100. Licensed real estate agents shall be privileged to refuse to answer any questions concerning the property of another of which such agent shall have the care, management or control, for sale or for rent, other than questions of ownership and location of such property. Code 1915, §§  1124A, 1124B;  28 Del. Laws, c. 79, §  17;  29 Del. Laws, c. 72, §  18;  30 Del. Laws, c. 77, §  17;  31 Del. Laws, c. 14, §  11;  Code 1935, §§  1271, 1297, 1326;  9 Del. C. 1953, §  8305;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8306. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 board participating therein shall be fined not more than $100. Code 1852, §  170;  Code 1915, §§  1133-1133B;  28 Del. Laws, c. 79, §  23;  29 Del. Laws, c. 72, §  25;  30 Del. Laws, c. 77, §  23;  31 Del. Laws, c. 14, §  8;  32 Del. Laws, c. 69, §  3;  Code 1935, §§  1280, 1294, 1333;  9 Del. C. 1953, §  8307;
9 DE Code § 8307. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 assesses all property at its true value in money, then the board may adopt such local assessment as the assessment for county purposes. (b) In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists. Code 1915, §§  1125A, 1133B;  28 Del. Laws, c. 79, §  18;  32 Del. Laws, c. 69, §  3;  30 Del. Laws, c. 77, §  18;  31 Del. Laws, c. 14, §  23;  32 Del. Laws, c. 69, §  3;  33 Del. Laws, c. 79, §  2;  Code 1935, §§  1280, 1308, 1319, 1327;  9 Del. C. 1953, §  8308;
9 DE Code § 8308. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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. 1953, §  8309;
9 DE Code § 8309. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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, §  23;  30 Del. Laws, c. 77, §  22;  31 Del. Laws, c. 14, §  9;  Code 1935, §§  1278, 1295, 1332;  9 Del. C. 1953, §  8310;  55 Del. Laws, c. 85, §  22G;  60 Del. Laws, c. 468, §  7;  71 Del. Laws, c. 401, §  91;
9 DE Code § 8310. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 March 1; assessments open for inspection in the office of the Board; (2) Kent County, by April 1; assessment for each hundred to remain open thereafter for inspection at the office of the Board; (3) Sussex County, by February 15; assessments open for inspection in the office of the Board. (b) In Sussex County in the year of an annual assessment it shall not be necessary for the county governing body to make and post a copy of the assessment, except as to persons or property in respect of which a change has been made in the assessment since the previous year. 12 Del. Laws, c. 539, §  2;  16 Del. Laws, c. 320, §  2;  20 Del. Laws, c. 390;  23 Del. Laws, c. 49, §  2;  Code 1915, §§  1112-1112B;  28 Del. Laws, c. 79, §  12;  29 Del. Laws, c. 72, §  13;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 78, §  4;  31 Del. Laws, c. 14, §  19;  32 Del. Laws, c. 71, §  1;  33 Del. Laws, c. 79, §  2;  Code 1935, §§  1267, 1304, 1322;  44 Del. Laws, c. 90, §  1;  44 Del. Laws, c. 91, §  2;  9 Del. C. 1953, §  8311;  55 Del. Laws, c. 85, §  22G;  56 Del. Laws, c. 132;  57 Del. Laws, c. 39;  57 Del. Laws, c. 532;  60 Del. Laws, c. 468, §  8;  71 Del. Laws, c. 401, §  91;  78 Del. Laws, c. 142, §  5;
9 DE Code § 8311. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 make additions, alterations or corrections to the assessment. Any person desiring to take an appeal shall prior to March 15 file written notice thereof with the Board on such forms as the Board may prescribe and make available upon request, setting forth the assessment or assessments appealed from, the name and address to which the Board shall mail notice of the time and place of hearing, and such other information as the Board may require. The Board shall notify each person who has filed an appeal of the time and place of hearing of said appeal by depositing such notice in the mail addressed to the person and address designated in the notice of appeal not later than the 5th day preceding the day designated in the notice of such hearing. Failure of the appealing party to appear at the time and place fixed by the Board shall constitute the abandonment of the appeal. (b) The Board of Assessment Review for Kent County or its representatives shall sit in its offices during each secular day from April 1 through April 15, of each year to hear appeals and make additions, alterations or corrections to the assessment. (c) The Board of Assessment for Sussex County or its representatives shall sit in its offices during each secular day from February 15 through March 1 of each year to hear appeals and make additions, alterations or corrections to the assessment. 24 Del. Laws, c. 57;  Code 1915, §§  1112A, 1112B, 1113;  28 Del. Laws, c. 79, §  12;  29 Del. Laws, c. 72, §  13;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 78, §  4;  31 Del. Laws, c. 14, §  19;  33 Del. Laws, c. 79, §  1;  Code 1935, §§  1267, 1304, 1322;  44 Del. Laws, c. 90, §  1;  44 Del. Laws, c. 91, §  2;  46 Del. Laws, c. 303, §  1;  9 Del. C. 1953, §  8312;  55 Del. Laws, c. 5, §  1;  55 Del. Laws, c. 85, §  22C;  57 Del. Laws, c. 531;  57 Del. Laws, c. 762, §  21E;  59 Del. Laws, c. 246, §  1;  78 Del. Laws, c. 142, §  6;
9 DE Code § 8313. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 lists. Code 1915, §§  1112A, 1112B;  28 Del. Laws, c. 79, §  12;  29 Del. Laws, c. 72, §  13;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 78, §  4;  31 Del. Laws, c. 14, §  19;  Code 1935, §§  1267, 1304, 1322;  44 Del. Laws, c. 90, §  1;  9 Del. C. 1953, §  8314;  55 Del. Laws, c. 85, §  22H;  57 Del. Laws, c. 762, §§  21F, 21G;  70 Del. Laws, c. 186, §  1;  78 Del. Laws, c. 142, §§  7, 8;
9 DE Code § 8314. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 the governing body may estimate and fix the tax rate. In New Castle County, Kent County or Sussex County the Board of Assessment Review shall certify the total of the assessed valuation to the county government through the Department of Finance. (b) The certification in Kent County shall be by May 1. Code 1915, §§  1112A, 1112B;  28 Del. Laws, c. 79, §  12;  29 Del. Laws, c. 72, §  13;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 78, §  4;  31 Del. Laws, c. 14, §  20;  Code 1935, §§  1267, 1305, 1322;  44 Del. Laws, c. 90, §  1;  45 Del. Laws, c. 125, §  2;  9 Del. C. 1953, §  8315;  55 Del. Laws, c. 85, §§  22D, 22I;  57 Del. Laws, c. 762, §  21H;  78 Del. Laws, c. 142, §  9;
9 DE Code § 8315. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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. 58;  Code 1915, §§  1123, 1123A;  28 Del. Laws, c. 79, §  16;  29 Del. Laws, c. 72, §  17;  30 Del. Laws, c. 78, §  6;  31 Del. Laws, c. 14, §  14;  Code 1935, §§  1270, 1299;  9 Del. C. 1953, §  8316;  55 Del. Laws, c. 85, §  22E;  57 Del. Laws, c. 762, §  21J;  60 Del. Laws, c. 468, §  10;  71 Del. Laws, c. 401, §  91;
9 DE Code § 8316. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 account of any error in the assessment lists, or excessive assessment, but the assessment lists, as they shall be certified by the board of assessment of the counties, shall be deemed to be correct by the county governing body and shall be considered by it as final and conclusive. Code 1852, §  79;  Code 1915, §§  1063A, 1067;  28 Del. Laws, c. 76, §  12;  31 Del. Laws, c. 13, §  15;  Code 1935, §  1232;  9 Del. C. 1953, §  8317;
9 DE Code § 8317. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 as returned by the owner or as listed on the books is not sufficiently valued, the board of assessment shall give notice thereof to the owner or person making such return and valuation, and shall fix a day, not less than 10 days after the date of the notice, for a hearing and determination. The powers granted in this section may be exercised by the Department of Finance in Sussex County, the Department of Finance in Kent County and the Department of Land Use in New Castle County. Code 1852, §  158;  Code 1915, §§  1124-1124B;  28 Del. Laws, c. 79, §  17;  29 Del. Laws, c. 72, §  18;  30 Del. Laws, c. 77, §  17;  31 Del. Laws, c. 14, §  23;  Code 1935, §§  1271, 1308, 1326;  9 Del. C. 1953, §  8318;  55 Del. Laws, c. 85, §  22K;  57 Del. Laws, c. 762, §  21K;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  92;  78 Del. Laws, c. 142, §  10;