Delaware Code Title 9 Sec. 8303 – Written statement listing property owners, value, type, etc
(a) Each board of assessment or Department of Finance or Department of Land Use shall make a written statement of their assessments, showing the names of the owners or last owners or reputed owners, if known, arranged alphabetically, and at least 3 consecutive letters of the last names thereof, the value of the property and the amount of each owner’s assessment. Each board of assessment or Department of Finance or Department of Land Use shall distinguish between improved land and unimproved land, and in Sussex County shall state whether such unimproved land is timberland, swamp or marsh, and the number of acres of each. The name on such statement will be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment of any tax based thereon.
Terms Used In Delaware Code Title 9 Sec. 8303
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
(b) In the case of Kent County, the statements required by this section shall be according to hundreds.
Code 1852, § ?163; 13 Del. Laws, c. 3, § ?1; 17 Del. Laws, c. 22, § ?1; Code 1915, §§ ?1130-1130B; 28 Del. Laws, c. 79, § ?21; 29 Del. Laws, c. 72, § ?22; 30 Del. Laws, c. 77, § ?21; 30 Del. Laws, c. 78, § ?8; 31 Del. Laws, c. 14, § ?10; 32 Del. Laws, c. 71, § ?2; 33 Del. Laws, c. 78, § ?1; 33 Del. Laws, c. 79, § ?2; Code 1935, §§ ?1277, 1296, 1331; 46 Del. Laws, c. 132, § ?1; 9 Del. C. 1953, § ?8304; 51 Del. Laws, c. 350; 55 Del. Laws, c. 11; 55 Del. Laws, c. 85, § ?22C; 57 Del. Laws, c. 762, § ?21C; 60 Del. Laws, c. 468, § ?6; 71 Del. Laws, c. 401, § ?91;