Delaware Code § 9-4403

Reports on permits issued by incorporated cities or towns
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Building inspectors or other officers authorized by law to issue permits for construction of any buildings, in any incorporated city or
town in Kent County, shall report to the Board of Assessment of Kent County, within 10 days of the date of finalization and/or date of
issuance of a certificate of occupancy, every permit issued by them respectively. Every permit shall specify the estimated cost of the
proposed construction, and date the permit was finalized and/or a certificate of occupancy was issued.

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