Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 1371B
Functions of Board of Assessment Review
The Board shall perform all of the following functions:
# (1)
Hear appeals from any property owner who alleges that the property owner’s property has been improperly assessed for purposes of taxation.
# (2)
Following the hearing of any property owner and, in the light of the facts produced at such hearing, determine whether the assessment is correct. If the Board should find that the assessment is greater than it should be, the Board shall order the Chief Financial Officer to reduce the assessment and the Chief Financial Officer shall thereupon reduce the assessment to the adjusted amount established by the Board.
# (3)
Review the methods by which the Chief Financial Officer has established the assessments and the results thereof as reflected by the assessment roll. If the Board should find that the procedures used by the Chief Financial Officer require improvement in order to make more equitable and effective the assessment procedure, the Board shall make such recommendations as it deems proper to the Chief Financial Officer and file a copy thereof with the Clerk of the County Council.
# (4)
Prepare such rules and regulations for its operation as it deems appropriate.
Amendment history
55 Del. Laws, c. 85, § 2; 58 Del. Laws, c. 559, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 81 Del. Laws, c. 248, § 2; 84 Del. Laws, c. 412, § 4
Source: view the official text
In this title (40 sections)
- 9-1321 · General provisions relating to assessment
- 9-1322 · Assessment of property
- 9-1323 · Obligations and rights of property owners
- 9-1331 · County police; powers and duties
- 9-1332 · Functions
- 9-1333 · Other police prohibited
- 9-1334 · County responsibility for fire protection and ambulance and…
- 9-1335 · Fire prevention outside of incorporated towns
- 9-1336 · Establishment of school crossing guard unit for New Castle…
- 9-1337 · Duties; compensation; uniform
- 9-1338 · Coordination with school boards
- 9-1339 · Levy and collection of tax
- 9-1341 · Functions
- 9-1342 · Department of Special Services Board
- 9-1351 · Functions
- 9-1352 · Department of Community Services Board
- 9-1361 · Office of Administrative Services; functions
- 9-1362-1370 · [Reserved]
- 9-1371 · Office of Finance; functions
- 9-1371A · Board of Assessment Review
- 9-1371B · Functions of Board of Assessment Review
- 9-1371C · Appointment and duties of additional Board members and…
- 9-1371D · Judicial review
- 9-1371E · General provisions relating to assessment
- 9-1371F · Assessment of property
- 9-1372 · Sworn information
- 9-1373 · General provisions relating to levy, billing and collection of…
- 9-1374 · Obligations and rights of property owners
- 9-1375 · Collection of taxes
- 9-1376 · Records of tax delinquencies
- 9-1377 · Audit of accounts
- 9-1378-1380 · [Reserved]
- 9-1381 · Office of Human Resources; functions
- 9-1382 · Continuance of present system
- 9-1383 · Human Resources Advisory Board
- 9-1384 · Pension plan for employees
- 9-1385-1390 · [Reserved]
- 9-1391 · Office of Law; functions
- 9-1392 · Appointment of County Attorney
- 9-1393 · Qualifications of County Attorney