§ 8321

Whenever a board of assessment or Department of Finance or Department of Land Use shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general 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, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on the land.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;

§ 8321. Notice of increase in assessment or new assessment. Whenever a board of assessment or Department of Finance or Department of Land Use shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general 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, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on the land.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;