Delaware Code Title 9. Counties § 8306. Standard of assessment; frequency of reassessment

(b)(1) All real property must be reassessed by the county in which the real property is located at least once every 5 years.

(2) Each 5-year period under paragraph (b)(1) of this section starts on the date a county board of assessment adopts a certification under § 8314 of this title reflecting the completion of a general reassessment of all real property within that county.