Delaware Code

9 Del. C. § 8301 (2026)

Annual assessment of all assessable property and persons

✓ current as of May 2026
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(a) The procedure in Kent County shall be as provided in Chapter 41 of this title.

(b) The procedure in New Castle County shall be as provided in Chapter 13 of this title.

(c) The procedure in Sussex County shall be as provided in Chapter 70 of this title.

Code 1852, §§  186, 188;  13 Del. Laws, c. 39416 Del. Laws, c. 32219 Del. Laws, c. 26, §  2719 Del. Laws, c. 562, §  1119 Del. Laws, c. 566, §  120 Del. Laws, c. 389, §  121 Del. Laws, c. 29, §§  1, 223 Del. Laws, c. 49, §  4;  Code 1915, §§  1107-1109A;  28 Del. Laws, c. 79, §§  9, 1029 Del. Laws, c. 72, §§  9-1130 Del. Laws, c. 77, §§  9, 1030 Del. Laws, c. 78, §§  1-331 Del. Laws, c. 14, §  1638 Del. Laws, c. 74, §  1;  Code 1935, §§  1263, 1264, 1266, 1301, 1302, 1319, 1320;  44 Del. Laws, c. 91, §  1;  9 Del. C. 1953, §  8301;  49 Del. Laws, c. 38255 Del. Laws, c. 85, §§  22A, 22B56 Del. Laws, c. 103, §  1057 Del. Laws, c. 762, §§  21A, 21B78 Del. Laws, c. 142, §  4
Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: In re Delaware Pub. Schs. Litig. (Del. Ch. 2020).
In re Delaware Pub. Schs. Litig. (Del. Ch. 2020). “See 9 Del. C. § 8301 (“Annual assessment of all assessable property and persons”); Id.”
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