Assessment where owner unknown.
Del. Code tit. 9, § 8309
in effectIf the board of assessment or Department or Office of Finance cannot discover the owner of any property, it shall nevertheless value the same, and state that the owner is unknown.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c083/sc01/index.htmlFetched: 10/4/2026
