Delaware Code § 9-8322

Discovery of unassessed property
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Each board of assessment or Department or Office of Finance shall take proceedings for the discovery of all unassessed real estate.
(Code 1915, §§ 1109, 1109A; 28 Del. Laws, c. 79, § 10; 29 Del. Laws, c. 72, § 11; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c.
78, § 3; 31 Del. Laws, c. 14, § 16; Code 1935, §§ 1266, 1301, 1320; 9 Del. C. 1953, § 8323; 55 Del. Laws, c. 85, § 22G; 57 Del.
Laws, c. 762, § 21L; 71 Del. Laws, c. 401, § 94; 78 Del. Laws, c. 142, § 11; 84 Del. Laws, c. 412, § 19.)

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