Delaware § 8338 Supplemental assessments permitted quarterly

Delaware Statutes

§ 8338 — Supplemental assessments permitted quarterly

Delaware § 8338

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8338 (Supplemental assessments permitted quarterly) 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, § 8338 (2026).

Text

In addition to the annual assessment provided for in § 8301 of this title, each Board of Assessment Review of Kent and Sussex Counties and the Office of Finance 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.

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In addition to the annual assessment provided for in § 8301 of this title, each Board of Assessment Review of Kent and Sussex Counties and the Office of Finance 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.