Delaware § 8341 Retroactive taxation prohibited

Delaware Statutes

§ 8341 — Retroactive taxation prohibited

Delaware § 8341

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8341 (Retroactive taxation prohibited) 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, § 8341 (2026).

Text

In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.

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Legislative History

9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1

Nearby Sections

15

§ 8301

Annual assessment of all assessable property and persons

§ 8302

Revision and correction of assessments and valuations

§ 8303

Written statement listing property owners, value, type, etc

§ 8304

Powers in conducting hearings; refusal to answer; penalty

§ 8306

Standard of assessment; frequency of reassessment

§ 8307

Use of local assessment lists

§ 8308

Abandoned leaseholds

§ 8309

Assessment where owner unknown

§ 8310

Public inspection of completed assessment

§ 8311

Appeals and corrections upon completion of annual assessment

§ 8312

Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court

§ 8313

Taxables failing to appeal liable for tax as assessed

§ 8314

Report of total assessed valuation

§ 8315

Duplicate assessments

§ 8316

Assessment lists not to be altered by county governing body

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Bluebook (online)

Delaware § 8341, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/9/8341.