CHAPTER 247

FORMERLY

HOUSE BILL NO. 353

AN ACT TO AMEND CHAPTER 176, VOLUME 74, LAWS OF DELAWARE, THE CHARTER OF THE TOWN OF SMYRNA TO PROVIDE FOR NOTICE AND APPEALS FOR SUPPLEMENTAL PROPERTY TAX ASSESSMENTS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

Section 1. Amend Section 9.7.1 of Chapter 176, Volume 74, Laws of Delaware by inserting the word "Annual" in the caption after the words "Posting of".

Section 2. Amend Section 9.7.2 of Chapter 176, Volume 74, Laws of Delaware by inserting the words "- Annual Assessment List" in the caption after the words "Appeals Day".

Section 3. Amend Section 9.7.2 of Chapter 176, Volume 74, Laws of Delaware by deleting the words "or supplemental" in the first sentence thereof.

Section 4. Amend Chapter 176, Volume 74, Laws of Delaware by inserting a new Section 9.7.3 to read as follows:

"§9.7.3. Supplemental Assessment Appeals. Whenever the Board of Assessment prepares a quarterly supplemental assessment list under §9.4.1(b), it shall deliver such list to the Town Manager. Immediately upon receiving such supplemental assessment list from the Board of Assessment, the Town Manager shall cause a full and complete copy thereof, containing the amount assessed to each taxable on such supplemental assessment list to be mailed, certified mail, return receipt requested, to each taxable on the supplemental assessment list at their last address as shown on the Town's tax records. Such mailing shall also include a notice that any taxable on said supplemental assessment list may request, in writing, an appeal to the Town Council concerning such supplemental assessment, such written request to be received at the Town Office within 14 days of the date that the notice is mailed.

In the event that any taxable so noticed timely submits a written request for an appeal, the Town Manager shall notify the Town Council, and the Town Council may direct that such appeals may be heard by a committee of not less than three council-members appointed by the Town Council. The Town Manager shall provide any taxable requesting such an appeal with written notice of date, place, and time when the committee of council-members shall sit to hear such appeal; provided however, that such notice of the appeal hearing shall be mailed not less than 14 days prior to the date set for the hearing, certified mail return receipt requested.

Such appeals and all proceedings and actions taken pursuant to and in consequence of such appeal, shall be subject to and governed by the same provisions set out in §9.7.2 pertaining to appeals from the annual assessments, except that upon completion of the appeal process, the Council shall adopt a resolution approving the final supplemental assessment list, and the tax rate as previously set by the Town Council at the conclusion of the annual assessment appeal process shall remain in effect."

Approved April 11,2006