CHAPTER 181

RELATING TO COUNTY BOARDS OF ASSESSMENT

AN ACT AMENDING CHAPTER 83, TITLE 9, DELAWARE CODE, RELATING TO COUNTY BOARDS OF ASSESSMENT AND PROVIDING FOR APPEALS TO THE SUPERIOR COURT.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 8313, Chapter 83, Title 9, Delaware Code, is amended to read as follows :

§ 8313. Notice that assessment may be inspected; appeals to Board; notice of decision; appeals to Superior Court

(a) Each Board of Assessment shall publish notices of the places where the assessments may be inspected together with a notice of the time and place of sittings to hear appeals and make additions and corrections in regard to the assessments. Such notice shall appear at least once a week for two (2) weeks in at least two (2) newspapers in the case of Kent and Sussex Counties ; and in at least four (4) newspapers one of which shall be published in the City of Wilmington in the case of New Castle County. The Boards may use such other means as will best bring such notice to the attention of the parties or taxables interested.

() Each Board of Assessment shall sit and hear all appeals properly filed and shall permit the introduction of all relevant evidence, including the testimony of witnesses, presented by the appellant. The Board shall make and keep a record of all evidence presented at such appeal proceedings. The Board shall notify the appellant in writing, by registered mail, of the Board's decision within five (5) days of the date of its decision.

(a) Any person who, after properly filing an appeal before any Board of Assessment, feels aggrieved by the decision of the Board may, within thirty (30) days after receiving

notice of the Board's decision, appeal therefrom to the Superior Court of the County in which such person resides. The decision of the Board shall be prima facie correct and the burden of proof shall be on the appellant to show that the Board acted contrary to law, fraudulently, arbitrarily or capriciously. The appellant shall be heard on the record and proceedings of the Board which shall be certified to the Court by the Board within fifteen (15) days after service on the Board of a notice of appeal. The Court may permit the appellant or the Board to present any new or different evidence pertinent to the matter. The Court may affirm, reverse or modify the decision of the Board and the decision of the Court shall be final.

Approved May 31, 1955.