§ 8309

If the board of assessment or Department of Finance or Department of Land Use 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;

§ 8309. Assessment where owner unknown. If the board of assessment or Department of Finance or Department of Land Use 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;