Delaware Code § 14-2117

Assessment list; objections; posting; hearing
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The school board of the district in which the tax is to be levied under § 2116 of this title shall use the assessment list of the county
in which that district is located, in order to determine all the taxables of the district, the property of each taxable and the assessed value
thereof. Such list shall constitute the assessment list of the district for purposes of levying a tax under § 2116 of this title.

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