reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8306. Standard of assessment; frequency of reassessment.

§ 8306. Standard of assessment; frequency of reassessment.
(a) All property subject to assessment shall be assessed at its present fair market value.
(b) (1) All real property must be reassessed by the county in which the real property is located at least once every 5 years.
(2) Each 5-year period under paragraph (b)(1) of this section starts on the date a county board of assessment adopts a certification under § 8314 of this title reflecting the completion of a general reassessment of all real property within that county.
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;  84 Del. Laws, c. 162, § 1;
2023 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) 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 local assessment assesses all property at its present fair market value, then that department of finance may adopt that 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;  84 Del. Laws, c. 162, § 2;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].

§ 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 in $1,000 or more of agricultural, horticultural, or forestry products being produced and sold during the applicable year. For the purposes of this section, “applicable year” means the calendar year immediately before the February 1 that an application is due under § 8334(3) of this title.
(2) The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year.
(b) In applying the criteria under this section, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, are 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;  83 Del. Laws, c. 384, § 1;  84 Del. Laws, c. 9, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3].

§ 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 when it meets all of the following qualifications:
(1) The land use meets the criteria under § 8333 of this title.
(2) [Repealed.]
(3) The owner of the land submits an application for valuation under this section and the application meets all of the following:
a. Is submitted on or before February 1 of the year immediately preceding the tax year to the assessor of the taxing district in which the land is situated. If February 1 falls on a weekend day or legal holiday, then the application must be submitted on the next official business day.
b. Is submitted on the form prescribed by the State Farmland Evaluation Advisory Committee.
c. Includes evidence in writing that the land is used for agricultural use under § 8330 of this title, horticultural use under § 8331 of this title, or forest use under § 8332 of this title.
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;  83 Del. Laws, c. 384, § 2;  84 Del. Laws, c. 9, § 1;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.

§ 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 the property multiplied by the tax rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll; by 50% where the property is listed on the third supplemental assessment roll; and by 75% where the property is listed on the fourth supplemental assessment roll; and
(2) The amount of such tax shall be and remain a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are paid in full.
Such tax rates shall include, without limitation, the tax rate imposed by any school boards for districts in which the property is located.
9 Del. C. 1953, §  8334;  56 Del. Laws, c. 457, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8341. Retroactive taxation prohibited.

§ 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;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8342. Notice required under supplemental assessment procedure.

§ 8342. Notice required under supplemental assessment procedure.
(a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the address of such owner does not appear on the assessment roll, then to the person occupying the property, or if there is no apparent occupant such notice shall be posted on the land. Such notice shall be given no later than the date on which the supplemental assessment roll on which the property appears is certified to the respective county government.
(b) Each board of assessment or Department of Finance or Department of Land Use shall publish notices of the places where the supplemental assessment roll may be inspected together with a notice of the time and place of the sittings to hear appeals. The notices published by the Department of Land Use of New Castle County shall also state the time and place for filing written notices of appeal with the Board or Department. Such notice shall appear at least once a week for 2 weeks in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in at least 2 newspapers, 1 of which is the newspaper with the highest general circulation published in New Castle County. Such publication shall begin no later than the date on which the supplemental assessment roll was certified.
9 Del. C. 1953, §  8336;  56 Del. Laws, c. 457;  67 Del. Laws, c. 209, §  2;  71 Del. Laws, c. 401, §§  96, 97;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8343. Appeal of supplemental assessment; penalties and interest.

§ 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 of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. The appeal shall be scheduled and heard by the board during its next regular appeal period as provided in this title. Pending determination of such appeal, the owner may:
(1) pay the tax imposed by the supplemental assessment, and if on appeal the assessment is reduced, the owner shall be entitled to a refund of the taxes which the owner has overpaid plus interest thereon at the rate of 1% per month; or (2) not pay the tax imposed by the supplemental assessment, in which case penalties shall accrue at the rate of 1% per month on the amount of taxes computed in accordance with the determination of the appeal, and no action to collect the tax shall be taken until the appeal is determined. Such interest and penalties shall begin to accrue upon the expiration of 3 months from the date on which the unpaid tax became due and payable. Interest attributable to the overpayment of school taxes shall be paid by the school board of the districts entitled to receive such taxes.
9 Del. C. 1953, §  8337;  56 Del. Laws, c. 457, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  97;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8344. Requirement of written reports.

§ 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;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8351. Determining taxation value; frequency of reassessments; assessment rate.

§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the board of assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every 5 years. Mobile homes shall be assessed at the same tax rate as real property is assessed in the county and in the school district in which the mobile home is located.
14 Del. C. 1953, §  1930;  51 Del. Laws, c. 194, §  2;  53 Del. Laws, c. 340;  55 Del. Laws, c. 275, §  2;  60 Del. Laws, c. 584, §  1;  64 Del. Laws, c. 71, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8352. Placement permit.

§ 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 Del. Laws, c. 194, §  1;  55 Del. Laws, c. 275, §  2;  56 Del. Laws, c. 226, §  1;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8353. Park operators to give copy of law and application to owners.

§ 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 application to every mobile home owner who moves a mobile home into the operator's park, before the fifteenth day of the next succeeding month after placement.
14 Del. C. 1953, §  1932;  51 Del. Laws, c. 194, §  2;  55 Del. Laws, c. 275, §  2;  56 Del. Laws, c. 226, §  2;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8354. Park operators to maintain lease records; annual report.

§ 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 each year, each such mobile home park operator shall report to the board of assessment in the county in which the operator's park is located the names and addresses of all persons having mobile homes on the operator's land.
14 Del. C. 1963, §  1933;  51 Del. Laws, c. 194, §  2;  52 Del. Laws, c. 218;  53 Del. Laws, c. 340;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8355. Assessments to be made in name of titleholder.

§ 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. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter II. Tax on Mobile Homes › § 8356. Penalty for tax evasion by titleholder of mobile homes.

§ 8356. Penalty for tax evasion by titleholder of mobile homes.
Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax shall be fined not more than $50 or shall be imprisoned for not more than 10 days.
14 Del. C. 1953, §  1935;  51 Del. Laws, c. 194, §  2;  55 Del. Laws, c. 275, §  2;  64 Del. Laws, c. 71, §  1;