Del. Code Ann. tit. 9, § 8302
Revision and correction of assessments and valuations
24 Del. Laws, c. 57, §§ 1-6; 25 Del. Laws, c. 35; Code 1915, §§ 1109, 1109A, 1113, 1123, 1123A; 28 Del. Laws, c. 79, §§ 10, 16; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, §§ 3, 6; 31 Del. Laws, c. 14, §§ 14, 16; 36 Del. Laws, c. 121, § 1; Code 1935, §§ 1266, 1270, 1299, 1301, 1320, 1325; 9 Del. C. 1953, § 8302; 60 Del. Laws, c. 468, § 5; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 7;
- (a) Each board of assessment or Department or Office of Finance shall revise all valuations and assessments of assessable property in their counties, and lower or increase the assessments and valuations.
- (b) Each board of assessment or Department or Office of Finance may correct errors in assessment lists at any time.
- (c) Revisions and corrections shall be subject to the notice requirements of this chapter when they result in an increased valuation.
24 Del. Laws, c. 57, §§ 1-6; 25 Del. Laws, c. 35; Code 1915, §§ 1109, 1109A, 1113, 1123, 1123A; 28 Del. Laws, c. 79, §§ 10, 16; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, §§ 3, 6; 31 Del. Laws, c. 14, §§ 14, 16; 36 Del. Laws, c. 121, § 1; Code 1935, §§ 1266, 1270, 1299, 1301, 1320, 1325; 9 Del. C. 1953, § 8302; 60 Del. Laws, c. 468, § 5; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 7