Delaware § 8319 Reports from those owning or controlling assessable property; procedure; failure to report; penalty

Delaware Statutes

§ 8319 — Reports from those owning or controlling assessable property; procedure; failure to report; penalty

Delaware § 8319

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8319 (Reports from those owning or controlling assessable property; procedure; failure to report; penalty) 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, § 8319 (2026).

Text

(a)Each board of assessment may notify in writing any person who owns property liable to assessment, and every person having the care, management or control of real property liable to assessment, to deliver to the board within 30 days after such notice a particular account of the real property owned by him or her, and of property which is in his or her care, management or control, together with the correct name of such owner and his or her place of residence, with the parcels of real estate separated and identified and such other information as may be required by the board. Such return by the owner or agent in respect to real estate shall be made in the same manner in every year if required by the board. Accompanying such written notices shall be a form of schedule for the making of prope

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(a) Each board of assessment may notify in writing any person who owns property liable to assessment, and every person having the care, management or control of real property liable to assessment, to deliver to the board within 30 days after such notice a particular account of the real property owned by him or her, and of property which is in his or her care, management or control, together with the correct name of such owner and his or her place of residence, with the parcels of real estate separated and identified and such other information as may be required by the board. Such return by the owner or agent in respect to real estate shall be made in the same manner in every year if required by the board. Accompanying such written notices shall be a form of schedule for the making of proper returns.

(b) Each board shall have full power and authority to compel any other or further return as occasion may require for the purpose of making additions, corrections or alterations to the assessment lists.

(c) Whoever fails to render an account, as required, within 10 days after the time limited for the making of his or her return, shall be fined not more than $100.

(d) The board may stay a prosecution for any violation of this section, upon the making and filing of a proper return and the payment of a sum of money not exceeding $10 for the use of the county by the person liable, to be fixed by the board, and the costs of prosecution, if any. A copy of this section shall accompany all written notices under this section.

(e) The forms and schedules for the return of taxable property, provided for herein, shall have appended thereto a form of certificate to be signed by the person making the return, or in case of a firm, association of persons, or corporation, by a member of such firm or association of persons, or by an officer of the corporation duly authorized so to act, that the return as made is a true, full and complete list of all real property liable to assessment and taxation and that the return fairly and truly describes the property and truly represents its true condition. The fact that an individual’s name is signed on a certification attached to a corporate report shall be prima facie evidence that such individual is authorized to certify the report on behalf of the corporation; however, the official title or position of the individual signing the corporate report shall be designated.

(f) Nothing in this section shall be construed to apply to a licensed real estate agent having the care, management or control of, for sale or for rent, property of another in respect to such property.

Legislative History

30 Del. Laws, c. 77, § 13 ; 30 Del. Laws, c. 78, § 5 ; 31 Del. Laws, c. 14, § 21 ; 33 Del. Laws, c. 79, § 1 ; Code 1915, §§ 1113A, 1113B; 28 Del. Laws, c. 79, § 13 ; 29 Del. Laws, c. 72, § 14 ; Code 1935, §§ 1268, 1306, 1323; 41 Del. Laws, c. 117, § 1 ; 42 Del. Laws, c. 109, § 1 ; 9 Del. C. 1953, § 8320; 51 Del. Laws, c. 100 ; 70 Del. Laws, c. 186, § 1