§ 8316 — Assessment lists not to be altered by county governing body

The county governing body shall have no jurisdiction over, or supervision over, the assessment lists, nor shall it have power to change, alter or amend the same. The county governing body shall make no allowance to any person or corporation for or on account of any error in the assessment lists, or excessive assessment, but the assessment lists, as they shall be certified by the board of assessment of the counties, shall be deemed to be correct by the county governing body and shall be considered by it as final and conclusive.

Legislative History

Code 1852, § 79; Code 1915, §§ 1063A, 1067; 28 Del. Laws, c. 76, § 12 ; 31 Del. Laws, c. 13, § 15 ; Code 1935, § 1232; 9 Del. C. 1953, § 8317