§ 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; penalty
§ 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; …
§ 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
§ 8317 Personal inspection of property to adjust valuation; notice of change
§ 8318 Adjustment of assessment inequalities between districts
§ 8319 Reports from those owning or controlling assessable property; …
§ 8320 Information to be supplied by building inspectors in New Castle …
§ 8321 Notice of increase in assessment or new assessment
§ 8322 Discovery of unassessed property
§ 8323 False returns; perjury
§ 8324 Notices to be by mail
§ 8325 Report of those liable for capitation tax
§ 8326 Penalty
§ 8327 Construction
§ 8328 Purpose
§ 8329 Valuation of agricultural, horticultural and forest land use
§ 8330 Agricultural use land
§ 8331 Horticultural use land
§ 8332 Forest use land
§ 8333 Criteria for agricultural, horticultural, or forestry land use
§ 8334 Eligibility for valuation under §§ 8330-8337 of this title
§ 8335 Assessment procedures
§ 8336 Annual review
§ 8337 State Farmland Evaluation Advisory Committee
§ 8338 Supplemental assessments permitted quarterly
§ 8339 Certification of supplemental assessment roll
§ 8340 Levy of tax and creation of a lien based on the supplemental …
§ 8341 Retroactive taxation prohibited
§ 8342 Notice required under supplemental assessment procedure
§ 8343 Appeal of supplemental assessment; penalties and interest
§ 8344 Requirement of written reports

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Terms Used In Delaware Code > Title 9 > Chapter 83 > Subchapter I - General Provisions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agricultural structure: means a structure, which is located on a farm, used exclusively in connection with producing, harvesting, storing, drying, or raising agricultural commodities, including the raising of livestock. See Delaware Code Title 7 Sec. 4002
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • land disturbance: means any land change or construction activity for residential, commercial, industrial, or institutional land use which may result in soil erosion from water or wind or movement of sediments or pollutants into state waters or onto lands in the State, or which may result in accelerated stormwater runoff, including clearing, grading, excavating, transporting, and filling of land. See Delaware Code Title 7 Sec. 4002
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any state or federal agency, individual, partnership, firm, association, joint venture, public or private corporation, trust, estate, commission board, public or private institution, utility, cooperative, municipality or other political subdivision of this State, any interstate body, or any other legal entity. See Delaware Code Title 7 Sec. 4002
  • plan: means a plan for the control of soil erosion, sedimentation, stormwater quantity and water quality impacts which may result from any land disturbing activity. See Delaware Code Title 7 Sec. 4002
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Responsible personnel: means any foreperson or superintendent who is in charge of on-site clearing and land disturbing activities for sediment and stormwater control associated with a construction project. See Delaware Code Title 7 Sec. 4002
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Standard plan: means a set of predefined standards or specification for minor land disturbing activities that preclude the need for the preparation of a detailed sediment and stormwater management plan under specific conditions established by regulation by the Department under this chapter. See Delaware Code Title 7 Sec. 4002
  • 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
  • State waters: means any and all waters, public or private, on the surface of the earth which are contained within, flow through or border upon the State or any portion thereof. See Delaware Code Title 7 Sec. 4002
  • Stormwater: means the runoff of water from the surface of the land resulting from any form of precipitation and including snow or ice melt. See Delaware Code Title 7 Sec. 4002
  • Stormwater management: means :

    a. See Delaware Code Title 7 Sec. 4002

  • Stormwater utility: means the establishment of an administrative organization that has been created for the purposes of funding sediment control, stormwater management or flood control planning, design, construction, maintenance, and overall resource needs by authorized and imposed charges. See Delaware Code Title 7 Sec. 4002
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302