Home/Delaware/Statutes/Title: 9/Part: County Taxes/Ch. 83: VALUATION AND ASSESSMENT OF PROPERTY/Subch.: General Provisions/§ 8308
Delaware Statutes

§ 8308 — Abandoned leaseholds

Delaware § 8308
JurisdictionDelaware
Title9
PartCounty Taxes
Ch. 83VALUATION AND ASSESSMENT OF PROPERTY
Subch.General Provisions

This text of Delaware § 8308 (Abandoned leaseholds) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 9, § 8308 (2026).

Text

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.

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Legislative History

Code 1852, §§ 162-A; Code 1915, § 1129; Code 1935, §§ 1276, 1311, 1330; 9 Del. C. 1953, § 8309

Nearby Sections

15
§ 8301
Annual assessment of all assessable property and persons
§ 8302
Revision and correction of assessments and valuations
§ 8303
Written statement listing property owners, value, type, etc
§ 8304
Powers in conducting hearings; refusal to answer; penalty
§ 8306
Standard of assessment; frequency of reassessment
§ 8307
Use of local assessment lists
§ 8308
Abandoned leaseholds
§ 8309
Assessment where owner unknown
§ 8310
Public inspection of completed assessment
§ 8311
Appeals and corrections upon completion of annual assessment
§ 8312
Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court
§ 8313
Taxables failing to appeal liable for tax as assessed
§ 8314
Report of total assessed valuation
§ 8315
Duplicate assessments
§ 8316
Assessment lists not to be altered by county governing body
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Bluebook (online)
Delaware § 8308, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/8308.