CHAPTER 4

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, RELATING TO THE DATE OF, AND PROCEDURE IN, HEARING APPEALS BY THE BOARD OF ASSESSMENT FOR THE CITY OF WILMINGTON.

Be it enacted by the General Assembly of the State of Delaware (two-thirds of all the Members of each Branch concurring therein.):

Section 1. That Section 15 of 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 striking out all of Section 15 and inserting in lieu thereof the following Section to be known as Section 15.

Section 15. The board of assessment for the city shall also hear and determine all appeals respecting the assessments. The board shall sit at its office, or some other public and convenient place in the city for the purpose of hearing appeals from assessments. Beginning March 1 any person aggrieved by any assessment may appeal to the Board for relief under the following procedure:

The person desiring to make an appeal shall on or before the 15th day of March file written notice with the board on such forms as the Board may prescribe, and make available to such person upon request for the purpose of filing appeals, setting forth:

1. The assessment or assessments by which the person feels aggrieved ;

2. The address to which the board shall mail notice of the time and place of hearing;

3. Such other information as the board may deem necessary to determine the appeal.

Beginning March 15 the board shall meet for the hearing of appeals and shall continue to meet for such purpose from time to time until all appeals have been heard and acted upon. All appeals shall be heard and acted upon not later than April 30. The board shall notify each person who has filed an appeal of the time and place of hearing of said appeal by depositing such notice in the mail addressed to such person at the address designated in the appeal not later than the 5th day preceding the day designated in the notice for such hearing. Any person who shall fail to appear for hearing at the time fixed shall be conclusively presumed to have abandoned his appeal. Upon appeals the board shall have power to alter any assessment, and shall also have the power to make additional assessments or alterations whether appeal has been filed or not, but where no appeal has been filed, proper notice of such additions or alterations shall be given to the owners or their agents whenever possible. The board in connection with the assessment shall have the power to determine and to do whatever may appertain to justice and right. No appeal shall be received or heard, or adjudication or appeal made, nor shall the assessment list be altered or added to after the 30th day of April; provided, however, that real estate not assessed prior to the first day of March may be assessed by the board at any time before the assessment roll is sent to the council, previous notice of such intended assessment, designating the time at which the same will be made, being given by the board, in writing, to the owner or owners, if he, she or they be absent from the city, then to the person or persons in possession of the premises.

Approved February 4, 1965.