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. 394; 16 Del. Laws, c. 322; 19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11; 19 Del. Laws, c. 566, § 1; 20 Del. Laws, c. 389, § 1; 21 Del. Laws, c. 29, §§ 1, 2; 23 Del. Laws, c. 49, § 4; Code 1915, §§ 1107-1109A; 28 Del. Laws, c. 79, §§ 9, 10; 29 Del. Laws, c. 72, §§ 9-11; 30 Del. Laws, c. 77, §§ 9, 10; 30 Del. Laws, c. 78, §§ 1-3; 31 Del. Laws, c. 14, § 16; 38 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. 382; 55 Del. Laws, c. 85, §§ 22A, 22B; 56 Del. Laws, c. 103, § 10; 57 Del. Laws, c. 762, §§ 21A, 21B; 78 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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