reglab/housing_qa huggingface dataset:
9 DE Code § 8318. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8318. Adjustment of assessment inequalities between districts.

§ 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, the board, or some member thereof, shall visit personally the district, and inspect personally the properties, the assessment of which is complained of, thereby to equalize and make perfect the assessments. Code 1915, §  1124A;  28 Del. Laws, c. 79, §  17;  30 Del. Laws, c. 77, §  17;  31 Del. Laws, c. 14, §  23;  33 Del. Laws, c. 79, §  2;  Code 1935, §§  1308, 1326;  9 Del. C. 1953, §  8319;
9 DE Code § 8320. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8320. Information to be supplied by building inspectors in New Castle County.

§ 8320. Information to be supplied by building inspectors in New Castle County. The Building Inspector of the City of Wilmington and 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 other city or town of New Castle County, shall report to the Department of Land Use on blanks to be furnished by the Department, every permit issued by the inspector respectively, for the erection of a new building or buildings, or the repair, alteration or improvement of old buildings, specifying the estimated cost of the proposed new building, or the repair, alteration or improvement of the old building. Code 1915, §  1128B;  29 Del. Laws, c. 72, §  21;  Code 1935, §  1274;  9 Del. C. 1953, §  8321;  55 Del. Laws, c. 85, §  22F;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  93;
9 DE Code § 8321. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 new assessment is made, give 10 days' notice in writing to the owner of the property affected thereby, and if such owner cannot be found within the county by reasonable inquiry, then to the person in possession of the property, or to the person in whose custody the same may be, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on the land. Code 1915, §§  1109, 1109A;  28 Del. Laws, c. 79, §  10;  30 Del. Laws, c. 77, §  10;  30 Del. Laws, c. 78, §  3;  31 Del. Laws, c. 14, §  17;  Code 1935, §§  1266, 1303, 1321;  9 Del. C. 1953, §  8322;  55 Del. Laws, c. 85, §  22G;  71 Del. Laws, c. 401, §  91;
9 DE Code § 8322. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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, c. 72, §  11;  30 Del. Laws, c. 77, §  10;  30 Del. Laws, c. 78, §  3;  31 Del. Laws, c. 14, §  16;  Code 1935, §§  1266, 1301, 1320;  9 Del. C. 1953, §  8323;  55 Del. Laws, c. 85, §  22G;  57 Del. Laws, c. 762, §  21L;  71 Del. Laws, c. 401, §  94;  78 Del. Laws, c. 142, §  11;
9 DE Code § 8323. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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, §  16;  30 Del. Laws, c. 77, §  15;  31 Del. Laws, c. 14, §  22;  Code 1935, §§  1269, 1307, 1324;  9 Del. C. 1953, §  8324;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8324. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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, §§  1144A, 1144B;  28 Del. Laws, c. 79, §  30;  29 Del. Laws, c. 72, §  34;  30 Del. Laws, c. 77, §  30;  31 Del. Laws, c. 14, §  15;  Code 1935, §§  1286, 1300, 1339;  9 Del. C. 1953, §  8325;
9 DE Code § 8325. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 Castle County, the Department of Land Use shall ascertain and report to County Council the number of persons liable to capitation tax. In Sussex County and Kent County, the Department of Finance shall ascertain and report to the county government the number of persons liable to capitation tax. Code 1915, §  1112A;  28 Del. Laws, c. 79, §  12;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 79, §  1;  31 Del. Laws, c. 14, §  20;  Code 1935, §§  1267, 1305, 1322;  44 Del. Laws, c. 90, §  1;  9 Del. C. 1953, §  8326;  55 Del. Laws, c. 85, §  22L;  57 Del. Laws, c. 762, §  21M;  71 Del. Laws, c. 401, §  95;  78 Del. Laws, c. 142, §  12;
9 DE Code § 8326. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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;
9 DE Code § 8327. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8327. Construction.

§ 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 Sussex County are not specifically excluded shall be applicable to New Castle County, Kent County and Sussex County. 9 Del. C. 1953, §  8328;  57 Del. Laws, c. 762, §  21N;  78 Del. Laws, c. 142, §  13;
9 DE Code § 8328. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8328. Purpose.

§ 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 to provide for the welfare and happiness of the inhabitants of the State; (2) Prevent the forced conversion of farm land and forest land to more intensive uses as a result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farm land and forest land; and (3) That the necessity of the enactment of the provisions of this section is a matter of legislative determination.9 Del. C. 1953, §  8330;  56 Del. Laws, c. 373, §  1;
9 DE Code § 8329. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8329. Valuation of agricultural, horticultural and forest land use.

§ 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 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as provided in this section, be that value which such lands have for agricultural, horticultural or forest use; provided, that in the case of school taxes where such land is located in a public school district situated in 2 counties, the value of such land shall be that value arrived at by multiplying the value determined hereunder by the lower of the 2 general percentage rates of assessment in force in such counties for the tax year in issue. 9 Del. C. 1953, §  8330A;  56 Del. Laws, c. 373, §  1;  59 Del. Laws, c. 313, §  1;  59 Del. Laws, c. 467, §  1;  64 Del. Laws, c. 127, §  1;  64 Del. Laws, c. 267, §  1;
9 DE Code § 8330. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8330. Agricultural use land.

§ 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 poultry products; livestock, including beef cattle, sheep, swine, horses, ponies, mules or goats, including the breeding and grazing of any or all of such animals; bees and apiary products; fur animals; trees and forest products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. 9 Del. C. 1953, §  8330B;  56 Del. Laws, c. 373, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8331. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8331. Horticultural use land.

§ 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 requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government. 9 Del. C. 1953, §  8330C;  56 Del. Laws, c. 373, §  1;
9 DE Code § 8332. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8332. Forest use land.

§ 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;
9 DE Code § 8333. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8333. Criteria for land use.

§ 8333. Criteria for land use. Land shall be deemed to be actively devoted to agricultural, horticultural or forestry use when:  (1) Not less than 10 acres are in such use, and the gross sales of agricultural, horticultural or forestry products produced thereon together with any agricultural program payments and sales of commodities received under government entitlement programs have averaged at least $1,000 per year within a 2-year period of time immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $1,000 per year, within a 2-year period of time; or (2) Less than 10 acres are in such use and the gross sales of agricultural, horticultural or forestry products produced thereon together with any agricultural program payments and sales of commodities received under government entitlement programs shall have averaged at least $10,000 per year within a 2-year period of time immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $10,000 per year within a 2-year period of time. In computing such anticipated yearly gross sales for land under 10 acres in such use, the maximum amount computed from future sales of forestry products shall be not more than $2,000 annually. In applying these criteria, and in determining whether the minimum acreage requirements are met, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, shall be considered as a single unit. 9 Del. C. 1953, §  8331;  56 Del. Laws, c. 373, §  1;  64 Del. Laws, c. 127, §  2;  64 Del. Laws, c. 267, §  2;  65 Del. Laws, c. 65, §  1;  70 Del. Laws, c. 286, §  1;
9 DE Code § 8334. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8334. Eligibility for valuation under §§ 8330-8337.

§ 8334. Eligibility for valuation under §§ 8330-8337. Land which is actively devoted to agricultural, horticultural or forest use shall be eligible for valuation, assessment and taxation as provided in this section when it meets the following qualifications:  (1) It has been so devoted for at least the 2 successive years immediately preceding the tax year for which valuation under this section is requested; (2) The area of such land:  (a) Is not less than 10 acres in such use, and the gross sales of agricultural, horticultural or forestry products produced thereon together with any agricultural program payments and sales of commodities received under government entitlement programs have averaged at least $1,000 per year within a 2-year period of time immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $1,000 per year, within a 2-year period of time; or (b) Is less than 10 acres in such use and the gross sales of agricultural, horticultural or forestry products produced thereon together with any agricultural program payments and sales of commodities received under government entitlement programs shall have averaged at least $10,000 per year within a 2-year period of time immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $10,000 per year within a 2-year period of time. In computing such anticipated yearly gross sales for land under 10 acres in such use, the maximum amount computed from future sales of forestry products shall not be more than $2,000 annually. In applying these criteria, and in determining whether the minimum acreage requirements are met, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, shall be considered as a single unit.  (3) Application by the owner of such land for valuation under this section is submitted on or before February 1 of the year immediately preceding the tax year to the assessor of the taxing district in which such land is situated on the form prescribed by the State Farmland Evaluation Advisory Committee together with evidence in writing of the required sales, payments and anticipated sales and payments.9 Del. C. 1953, §  8331A;  56 Del. Laws, c. 373, §  1;  64 Del. Laws, c. 127, §§  3, 4;  64 Del. Laws, c. 267, §  3;  65 Del. Laws, c. 65, §  2;  70 Del. Laws, c. 286, §  2;
9 DE Code § 8336. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 tax year for which such valuation, assessment and taxation are sought; provided however, that unless the eligibility of land under this section changes, those applications which have met the provisions to qualify under this chapter shall be automatically renewed without the owner having to apply annually. With respect to new applications, eligibility of the land for valuation, assessment and taxation under this section shall be conditioned upon advance execution by the landowner of a certification, in recordable form, as provided by the Delaware Agricultural Lands Preservation Foundation, which certification indicates that a roll-back tax is due and payable to the school districts and the Foundation under the provisions of § 8335(d) of this title at such time that the land is subjected to a change in use or applied to a use other than agricultural, horticultural or forestry, as such terms are defined, and that a failure to pay the roll-back tax when due results in the imposition of a lien on the land for nonpayment. (b) (1) If the eligibility of land under this section changes the owner shall on or before February 1, of the following year in which the eligibility of the land changes, notify the assessing authority in the taxing district, in writing, of the change in land use. (2) Any owner who fails to properly notify the assessing authority in the tax district of the change in land use shall be assessed a penalty for such failure in an amount of 20% of the rollback taxes recoverable against the property, which penalty shall be collected by the taxing district.9 Del. C. 1953, §  8331C;  56 Del. Laws, c. 373, §  1;  60 Del. Laws, c. 105, §  1;  64 Del. Laws, c. 127, §  5;  68 Del. Laws, c. 371, §  3;  70 Del. Laws, c. 287, §  1;
9 DE Code § 8337. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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 shall be supplied the Governor by the Executive Committee of the Delaware State Grange; and 1 member shall be appointed by the Governor from a list of 3 eligible citizens, which list shall be supplied the Governor by the Executive Committee of the Delaware Farm Bureau. No more than 2 members of the Committee shall be of the same political party. Each member shall be a citizen of this State and shall be appointed for a term of 3 years beginning on the 1st day of July in the year of appointment. Vacancies for any cause other than the expiration of term shall be filled by the Governor for the unexpired term. (b) The Committee shall meet from time to time on the call of the Dean of the College of Agricultural Sciences and annually determine and publish a range of values for each of the several classifications of land in agricultural, horticultural or forest use in the various areas of the State. The primary objective of the Committee shall be the determination of the ranges in fair value of such land based upon its productive capabilities when devoted to agricultural, horticultural or forest uses. In making these annual determinations of value, the Committee shall consider available evidence of agricultural, horticultural or forest capability derived from the soil survey and such other evidence of value of land devoted exclusively to agricultural, horticultural or forest uses as it may in its judgment deem pertinent. On or before February 1 of each year, the Committee shall make these ranges of fair value available to the assessing authority in each of the taxing districts in which land in agricultural, horticultural and forest use is located. The Committee shall review at least every 2 years the formula, method or system being utilized to determine the ranges of fair values for agricultural, horticultural and forestry land and make such changes and revisions as are required to insure that the objectives of this section are met. The formula used by the Committee shall be based on not less than the preceding 20 years of land values. 9 Del. C. 1953, §  8331D;  56 Del. Laws, c. 373, §  1;  64 Del. Laws, c. 127, §  8;  70 Del. Laws, c. 586, §  1;
9 DE Code § 8338. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 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) Adding property not included on the last assessment; or (2) Increasing the assessed value of property which was included on the last assessment. The supplemental assessment roll may be used to correct errors on the prior assessment rolls and to remove or modify any exemption from taxation applicable to property in the county. 9 Del. C. 1953, §  8332;  56 Del. Laws, c. 457, §  1;  71 Del. Laws, c. 401, §  96;
9 DE Code § 8339. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 83. Valuation and Assessment of Property|Subchapter I. General Provisions|§ 8339. Certification of supplemental assessment roll.

§ 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, the second on October 1 of each year, the third on January 1 of each year and the fourth on April 1 of each year. (b) In Kent County such supplemental assessment rolls shall be prepared quarterly in each fiscal year. The first such supplemental assessment roll shall be certified to the government of Kent County on June 1 of each year; the second on September 1 of each year; the third on December 1 of each year; and the fourth on March 1 of each year. (c) In Sussex County such supplemental assessment rolls shall be prepared quarterly in each fiscal year. The first such supplemental assessment roll shall be certified to the government of Sussex County on May 1 of each year; the second on August 1 of each year; the third on November 1 of each year; and the fourth on February 1 of each year. 9 Del. C. 1953, §  8333;  56 Del. Laws, c. 457, §  1;