Delaware § 8311 Appeals and corrections upon completion of annual assessment

Delaware Statutes

§ 8311 — Appeals and corrections upon completion of annual assessment

Delaware·Title 9·Part County Taxes·Ch. 83 VALUATION AND ASSESSMENT OF PROPERTY·Subch. General Provisions

(a)The Board of Assessment Review for New Castle County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment. Any person desiring to take an appeal shall prior to March 15 file written notice thereof with the Board on such forms as the Board may prescribe and make available upon request, setting forth the assessment or assessments appealed from, the name and address to which the Board shall mail notice of the time and place of hearing, and such other information as the Board may require. The Board or its representatives shall hold hearings on a schedule and in the manner determined by it to be the most appropriate and efficient to handle all appeals in a timely manner. The Board shall provide at least 10 days’ notice of the time, place

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(a) The Board of Assessment Review for New Castle County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment. Any person desiring to take an appeal shall prior to March 15 file written notice thereof with the Board on such forms as the Board may prescribe and make available upon request, setting forth the assessment or assessments appealed from, the name and address to which the Board shall mail notice of the time and place of hearing, and such other information as the Board may require. The Board or its representatives shall hold hearings on a schedule and in the manner determined by it to be the most appropriate and efficient to handle all appeals in a timely manner. The Board shall provide at least 10 days’ notice of the time, place and manner of the hearing by sending notice to the appealing party pursuant to § 8324 of this title. Failure of the appealing party to appear at the time and place fixed by the Board constitutes abandonment of the appeal.

(b) The Board of Assessment Review for Kent County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment from March 1 to May 31 of each year or until all appeals have been heard and acted upon during a year of reassessment.

(c) The Board of Assessment Review for Sussex County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment from March 1 to May 31 of each year or until all appeals have been heard and acted upon during a year of reassessment.

(d) If an assessment appeal results in reduction in the assessed value of real property and, as a result of that reduction, a property owner has overpaid any taxes collected by the county in the tax year the appeal was filed, the property owner is entitled to a refund of the tax overpayment if the total overpayment is $50 or more. If the total overpayment is less than $50, the county may elect to refund the overpayment or apply it as a credit to offset any subsequent tax obligation billed to that property.

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Legislative History

24 Del. Laws, c. 57 ; Code 1915, §§ 1112A, 1112B, 1113; 28 Del. Laws, c. 79, § 12 ; 29 Del. Laws, c. 72, § 13 ; 30 Del. Laws, c. 77, § 12 ; 30 Del. Laws, c. 78, § 4 ; 31 Del. Laws, c. 14, § 19 ; 33 Del. Laws, c. 79, § 1 ; Code 1935, §§ 1267, 1304, 1322; 44 Del. Laws, c. 90, § 1 ; 44 Del. Laws, c. 91, § 2 ; 46 Del. Laws, c. 303, § 1 ; 9 Del. C. 1953, § 8312; 55 Del. Laws, c. 5, § 1 ; 55 Del. Laws, c. 85, § 22C ; 57 Del. Laws, c. 531 ; 57 Del. Laws, c. 762, § 21E ; 59 Del. Laws, c. 246, § 1 ; 78 Del. Laws, c. 142, § 6 ; 84 Del. Laws, c. 412, § 12 ; 85 Del. Laws, c. 133, § 1