In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1; § 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1;
Delaware Legal Code