Delaware Code
9 Del. C. § 8321 (2026)
Notice of increase in assessment or new assessment
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Whenever a board of assessment or Department or Office of Finance shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general, supplemental, or annual assessment, it shall, before such alteration, change or new assessment is made, give 10 days’ notice in writing to the owner of the property affected thereby, and if such owner cannot be found within the county by reasonable inquiry, then to the person in possession of the property, or to the person in whose custody the same may be.
Code 1915, §§ 1109, 1109A; 28 Del. Laws, c. 79, § 10; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, § 3; 31 Del. Laws, c. 14, § 17; Code 1935, §§ 1266, 1303, 1321; 9 Del. C. 1953, § 8322; 55 Del. Laws, c. 85, § 22G; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 18;Notes of Decisions
Cited in 1
case, 1976–1976 · leading case: Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976).
Rollins Cablevue, Inc. v. McMahon, 361 A.2d 243 (Del. Super. Ct. 1976). “The County admits that it failed to comply with the applicable statutory provisions in four respects; (1) it failed to give the taxpayer ten days’ notice as required by 9 Del.C. § 8321; (2) it failed to mail notice of the supplemental assessment to the owner of the property as…”
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