If the board of assessment or Department or Office of Finance cannot discover the owner of any property, it shall nevertheless value the same, and state that the owner is unknown.

Code 1852, § 164; Code 1915, §§ 1131, 1131B; 29 Del. Laws, c. 72, § 23; 30 Del. Laws, c. 77, § 22; 31 Del. Laws, c. 14, § 9; Code 1935, §§ 1278, 1295, 1332; 9 Del. C. 1953, § 8310; 55 Del. Laws, c. 85, § 22G; 60 Del. Laws, c. 468, § 7; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 10