Delaware § 8307 Use of local assessment lists

Delaware Statutes

§ 8307 — Use of local assessment lists

Delaware·Title 9·Part County Taxes·Ch. 83 VALUATION AND ASSESSMENT OF PROPERTY·Subch. General Provisions

(a)A county department of finance may enter into an agreement with the proper authorities of any city, town, or municipality to inspect and copy any assessment made for local purposes. If in the opinion of that department of finance the local assessment assesses all property at its present fair market value, then that department of finance may adopt that local assessment as the assessment for county purposes.

(b)In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists.

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(a) A county department of finance may enter into an agreement with the proper authorities of any city, town, or municipality to inspect and copy any assessment made for local purposes. If in the opinion of that department of finance the local assessment assesses all property at its present fair market value, then that department of finance may adopt that local assessment as the assessment for county purposes.

(b) In making the capitation assessments, the boards are authorized to examine the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person may be omitted from the assessment lists.

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Legislative History

Code 1915, §§ 1125A, 1133B; 28 Del. Laws, c. 79, § 18 ; 32 Del. Laws, c. 69, § 3 ; 30 Del. Laws, c. 77, § 18 ; 31 Del. Laws, c. 14, § 23 ; 32 Del. Laws, c. 69, § 3 ; 33 Del. Laws, c. 79, § 2 ; Code 1935, §§ 1280, 1308, 1319, 1327; 9 Del. C. 1953, § 8308; 84 Del. Laws, c. 162, § 2