Delaware § 8342 Notice required under supplemental assessment procedure

Delaware Statutes

§ 8342 — Notice required under supplemental assessment procedure

Delaware § 8342

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8342 (Notice required under supplemental assessment procedure) 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, § 8342 (2026).

Text

(a)Whenever the board of assessment or Department or Office of Finance places a property on a supplemental assessment roll, it shall deposit notice in the regular mail addressed to the owner of the property affected 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.

(b)Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically 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 Office of Finance of New Castle County shall also state the time and place for filing written notices of appeal w

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(a) Whenever the board of assessment or Department or Office of Finance places a property on a supplemental assessment roll, it shall deposit notice in the regular mail addressed to the owner of the property affected 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.

(b) Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically 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 Office of Finance of New Castle County shall also state the time and place for filing written notices of appeal with the. Board. Such notice shall appear in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in 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.