AN ACT TO FURTHER AMEND CHAPTER 121, VOLUME 28, LAWS OF DELAWARE, AS AMENDED BY CHAPTER 142, VOLUME 36 AND CHAPTER 4, VOLUME 51, LAWS OF DELAWARE, AND RELATING TO THE TAKING AND HEARING OF APPEALS FROM THE BOARD OF ASSESSMENT FOR THE CITY OF WILMINGTON.
Be it enacted by the General Assembly of the State Delaware (two-thirds of all Members elected to each House concurring therein):
Section 1. That Chapter 121, Volume 28, Laws of Delaware, as amended by Chapter 142, Volume 36, and Chapter 4, Volume 51, Laws of Delaware, be further amended by the addition of a new section, to be known as Section 15A and reading as follows:
§ 15A. Appeals to the Superior Court
In sitting and hearing appeals filed as provided in Section 15, the Board of Assessment for the City of Wilmington shall permit the introduction of all relevant evidence, including the testimony of witnesses, presented by the appellant or on behalf the Board of Assessment. 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 days of the date of its decision. Any person who feels aggrieved by the decision of the Board may, within 30 days after receiving notice of the Board's decision, appeal therefrom to the Superior Court of the State of Delaware. 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 appeal shall be heard on the record and proceedings of the Board which shall be certified to the Court by the Board within 15 days after service on the Board of the notice of appeal. The Court may affirm, reverse or modify the decision of the Board. Either party to the appeal may appeal such decision of the Superior Court to
the Supreme Court of the State of Delaware, provided that such appeal is taken in accordance with the Rules of Procedure of the Superior Court of the State of Delaware and the Rules of the Supreme Court of the State of Delaware.
Section 2. In any appeal which was filed with the Board of Assessment before March 31, 1961, any person who feels aggrieved by the decision of the Board may appeal to the Superior Court as herein provided, provided such appeal is taken within 30 days after receipt of notice of the Board's decision or within 30 days of the effective date of this Act, whichever date is later.
Approved April 28, 1961