Subchapter I - GENERAL PROVISIONS

Section 8301 - Annual assessment of all assessable property and persons
Section 8302 - Revision and correction of assessments and valuations
Section 8303 - Written statement listing property owners, value, type, etc
Section 8304 - Powers in conducting hearings; refusal to answer; penalty
Section 8305 - Assessment of property of members of Board of Assessment
Section 8306 - Standard of assessment; frequency of reassessment
Section 8307 - Use of local assessment lists
Section 8308 - Abandoned leaseholds
Section 8309 - Assessment where owner unknown
Section 8310 - Public inspection of completed assessment
Section 8311 - Appeals and corrections upon completion of annual assessment
Section 8312 - Notice that assessment may be inspected; appeals; notice of decision; appeals to superior court
Section 8313 - Taxables failing to appeal liable for tax as assessed
Section 8314 - Report of total assessed valuation
Section 8315 - Duplicate assessments
Section 8316 - Assessment lists not to be altered by county governing body
Section 8317 - Personal inspection of property to adjust valuation; notice of change
Section 8318 - Adjustment of assessment inequalities between districts
Section 8319 - Reports from those owning or controlling assessable property; procedure; failure to report; penalty
Section 8320 - Information to be supplied by building inspectors in new castle county
Section 8321 - Notice of increase in assessment or new assessment
Section 8322 - Discovery of unassessed property
Section 8323 - False returns; perjury
Section 8324 - Notices to be by mail or by email
Section 8325 - Report of those liable for capitation tax
Section 8326 - Penalty
Section 8327 - Construction
Section 8328 - Purpose
Section 8329 - Valuation of agricultural, horticultural and forest land use
Section 8330 - Agricultural use land
Section 8331 - Horticultural use land
Section 8332 - Forest use land
Section 8333 - Criteria for agricultural, horticultural, or forestry land use [for application of section, see 83 del. laws, c. 384, section?3]
Section 8334 - Eligibility for valuation under sections 8330-8337 of this title [for application of section, see 83 del. laws, c. 384, section?3]
Section 8335 - Assessment procedures
Section 8336 - Annual review
Section 8337 - State Farmland Evaluation Advisory Committee
Section 8338 - Supplemental assessments permitted quarterly
Section 8339 - Certification of supplemental assessment roll
Section 8340 - Levy of tax and creation of a lien based on the supplemental assessment roll
Section 8341 - Retroactive taxation prohibited
Section 8342 - Notice required under supplemental assessment procedure
Section 8343 - Appeal of supplemental assessment; penalties and interest
Section 8344 - Requirement of written reports