Delaware § 8314 Report of total assessed valuation

Delaware Statutes

§ 8314 — Report of total assessed valuation

Delaware § 8314

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8314 (Report of total assessed valuation) 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, § 8314 (2026).

Text

(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. Each Board of Assessment Review shall certify the total of the assessed valuation to the county government through the Department or Office of Finance.

(b)The certification in Kent County shall be by May 1.

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(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. Each Board of Assessment Review shall certify the total of the assessed valuation to the county government through the Department or Office of Finance.

(b) The certification in Kent County shall be by May 1.

Legislative History

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 ; 84 Del. Laws, c. 412, § 14