General Provisions | Midpage8301Annual assessment of all assessable property and persons8302Revision and correction of assessments and valuations8303Written statement listing property owners, value, type, etc8304Powers in conducting hearings; refusal to answer; penalty8305Subpoena power [Expires March 12, 2028, pursuant to 85 Del. Laws, c. 239, § 2]8306Standard of assessment; frequency of reassessment8307Use of local assessment lists8308Abandoned leaseholds8309Assessment where owner unknown8310Public inspection of completed assessment8311Appeals and corrections upon completion of annual assessment8312Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court8313Taxables failing to appeal liable for tax as assessed8314Report of total assessed valuation8315Duplicate assessments8316Assessment lists not to be altered by county governing body8317Personal inspection of property to adjust valuation; notice of change8318Adjustment of assessment inequalities between districts8319Reports from those owning or controlling assessable property; procedure; failure to report; penalty8320Information to be supplied by building inspectors in New Castle County8321Notice of increase in assessment or new assessment8322Discovery of unassessed property8323False returns; perjury8324Notices to be by mail or by email8325Report of those liable for capitation tax8326Penalty8327Construction8328Purpose8329Valuation of agricultural, horticultural and forest land use8330Agricultural use land8331Horticultural use land8332Forest use land8333Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]8334Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]8335Assessment procedures8336Annual review8337State Farmland Evaluation Advisory Committee8338Supplemental assessments permitted quarterly8339Certification of supplemental assessment roll8340Levy of tax and creation of a lien based on the supplemental assessment roll8341Retroactive taxation prohibited8342Notice required under supplemental assessment procedure8343Appeal of supplemental assessment; penalties and interest8344Requirement of written reports8345Quality-control mechanism for general property reassessments; New Castle County [Expires March 31, 2027, pursuant to 85 Del. Laws, c. 237, § 3]