Delaware Statutes

§ 8302 — Revision and correction of assessments and valuations

Delaware·Title 9·Part County Taxes·Ch. 83 VALUATION AND ASSESSMENT OF PROPERTY·Subch. General Provisions
(a)Each board of assessment or Department or Office of Finance 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 or Office of Finance 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.

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Legislative History

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 ; 84 Del. Laws, c. 412, § 7

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