Delaware § 8302 Revision and correction of assessments and valuations

Delaware Statutes

§ 8302 — Revision and correction of assessments and valuations

Delaware § 8302

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8302 (Revision and correction of assessments and valuations) 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, § 8302 (2026).

Text

(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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(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.

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