§ 1301 Functions.
The Department of Land Use, managed by the general manager of the department, who shall be qualified by education, experience and training, shall perform the following functions unless otherwise provided:
(1) The Department shall administer and enforce all statutes, ordinances and regulations for the protection of persons and property from hazards in the use, occupancy, condition, erection, alteration, maintenance, repair, removal and demolition of buildings and structures or any parts thereof, and of outdoor signs. The Department shall enforce compliance with the county subdivision and zoning code and regulations thereunder, subject to determinations made by the Board of Adjustment on appeals taken thereto.
(2) The Department shall:
a. Issue all forms for applications and receive all applications for licenses.
b. Determine whether an applicant is properly entitled to the license which that applicant seeks.
c. If the application is granted and the proper fee has been paid to the Office of Finance, issue the license to the applicant, either for itself or as agent for the officer, department or board under whose jurisdiction the subject matter thereof falls.
d. If the application is refused, notify the applicant in writing of the refusal and the reasons therefor.
e. The requirements and standards to be met by applicants for licenses shall include those established by the Department in cases in which the Department is responsible for the function involved.
(3) The Department shall make all inspections except as may otherwise be specifically provided in this title.
(4) The Department shall determine, as a result of its inspection, whether any person or the owner of any property is violating the conditions of any license, or whether any property owner is violating any statute, ordinance or regulation which it is the duty of the Department to enforce. If the Department shall find a violation to exist, it shall forthwith make such order or take such other lawful action as may be necessary to correct the dangerous or unlawful condition, and if necessary it shall invoke the assistance of the County Attorney or the County Police Department, or both.
(5) The Department, whenever it finds that a holder of any license is violating the conditions thereof, shall revoke, suspend or cancel the license. The Department shall also revoke, suspend or cancel a license whenever the office, department or board that granted the license so directs. Any revocation, suspension or cancellation shall be in writing and shall state in detail the reasons therefor.
(6) The Department, on request of any officer, department or board, shall make a special inspection of any property upon which unlawful conditions are believed to exist or to investigate the manner in which the holder of any license is operating under it. The Department shall also receive and consider complaints from citizens.
(7) The Department shall:
a. Verify compliance with the New Castle County Code related to lines and grades;
b. Not issue any permits or certificates of occupancy unless the lines and grades requirements of the New Castle County Code have been satisfied.
(8) The Department shall undertake studies of the pattern and of the potential for economic development within the County, and recommend to the County Executive programs designed to improve basic conditions conducive to better economic development of the County.
(9) The Department shall prepare and recommend to the Planning Board a comprehensive development plan for the County for the purpose of promoting health, safety, prosperity and general welfare. For those portions of the County which do not lie within the corporate limits of a municipality, the plan shall be definitive; for the remainder it shall reflect such portions of municipal planning as may be appropriate for inclusion in the county comprehensive development plan. Upon adoption of the comprehensive development plan, the Department shall be responsible for maintaining it on a current basis. To this end, it shall from time to time make recommendations to the Planning Board for modification in the plan. Such comprehensive development plan shall show, as to present and as to proposed ultimate development, the following: land use, general location, extent and character of streets, bridges, waterways and other public ways; parks and open spaces; public buildings; public utilities and terminals, whether publicly or privately owned; public housing, slum clearance and rehabilitation areas; and any other physical facility, with due regard to the aesthetic characteristics of all public structures. The comprehensive development plan may, when requested by incorporated municipalities, set forth within such municipalities any or all of the elements mentioned in this paragraph.
(10) The Department may develop and maintain the official map of those portions of the County which do not lie within the limits of incorporated municipalities. The official map and amendments thereto shall show all existing and established streets, planned streets, recommended street lines located on the final or recorded plats of subdivisions and the location of existing or planned parks and open spaces. Street locations on final or recorded plats of subdivisions shall constitute amendments to the official map and shall be placed thereon.
(11) The Department shall maintain and keep current the subdivision and zoning code for the County for the portions of the County which do not lie within the limits of incorporated municipalities. To this end, it shall make recommendations, through the County Executive to the County Council, for such revisions in the subdivision and zoning code as it shall deem appropriate and necessary for the purpose of promoting the public health, safety, morals and general welfare of the County, which Code may contain regulations with respect to the location, height, bulk and size of buildings and other structures, the size of yards, courts and other open spaces, the density of population, and the use of buildings, structures and land for trade, industry, business, residence or other purposes.
(12) The Department shall prepare and recommend, through the County Executive to the County Council, such measures as it shall deem appropriate for the clearance of slum areas, public housing developments, and the rehabilitation or redevelopment of blighted areas.
(13) The Department shall assist the County Executive and Chief Administrative Officer in the preparation of the capital improvement program for the 6-year period provided for in this title.
(14) The Department shall prepare and recommend, through the County Executive to the County Council, measures for the replanning, improvement and reconstruction of neighborhoods and community centers and of areas or districts which may be wholly or partially destroyed or seriously damaged by fire, earthquake, flood or other disaster.
(15) The Department shall assess all property subject to taxation by the County and maintain appropriate records.
(16) The Department shall prepare tax rolls, including those required by any municipality, school district or special district lying within or partially within the County if authorized by law or such districts.
(17) The Department shall prepare the necessary assessment rolls of assessable public improvements.
§ 1302 Definitions.
In this subchapter:
(1) "Inspection" shall mean any inspection, test or examination to which any person is subject as an applicant for, or a holder of, a license, or to which any property is subject under any statute, ordinance or regulation which it is the duty of the County Executive or of any other officer, department or board to enforce.
(2) "License" shall mean any license or permit required by statute, ordinance or regulation to be obtained from any county officer, department or board as a prerequisite to engaging in any activity or having possession of or using any property.
§ 1303 Planning Board.
(a) The Planning Board shall consist of 9 members. The County Executive, with the advice and consent of County Council, shall appoint 8 members who shall serve for terms of 3 years, provided that the terms of at least 2 members shall expire each year, at least 1 term to expire on January 31, and 1 term to expire on July 31.
(b) The County Executive, with the advice and consent of County Council, shall appoint 1 member who shall be chairperson and who shall serve at the pleasure of the County Executive.
(c) The compensation of the members of the Planning Board shall be determined by the County Council of New Castle County.
§ 1304 Functions of Planning Board.
The Planning Board shall perform the following functions:
(1) Consult with the general manager concerning the performance of such of the functions of the Department as either the Board or the general manager shall deem appropriate. To this end, the general manager shall keep the Board informed concerning the work of the Department and shall, at the request of the Board, furnish it such information as it may reasonably require in the performance of this function.
(2) Review the proposed comprehensive development plan, proposed zoning plan changes, proposed subdivision regulations, and all amendments thereto, and upon completion of its consideration of any of these, the Board shall recommend to the County Council such action as the Board shall deem appropriate.
§ 1305 Adoption and effectuation of comprehensive plan.
(a) After preparation of the comprehensive development plan by the Department and approval by the Planning Board, the plan shall be reviewed by the County Executive and presented to the County Council. The County Council shall hold public hearings on the proposed plan or portions thereof in the same manner and under the same procedure required for the consideration and adoption of ordinances. The County Council may adopt all or any portions of the comprehensive development plan.
(b) After adoption of all or portions of the comprehensive development plan by the County Council, the plan shall be viewed as a document expressing the general policies and intentions of the County Council with respect to the future development of the County. It shall not have the force and effect of a law or ordinance. After adoption of all or parts of the plan by the County Council, any proposed action of the County Council relating to:
(1) The location, opening, vacation, extension, widening, narrowing or enlargement of any public ground, pierhead or watercourse or street;
(2) The location, erection, demolition, removal or sale of any public structure; or
(3) The adoption, repeal or amendment of an official map, subdivision and land development ordinance, or zoning ordinance
shall be taken in compliance with the following requirements: (i) The proposed actions shall be submitted to the department for recommendations, provided that the County Council may act without benefit of the Department's recommendations if they are not submitted within 45 days, and (ii) the County Council shall find that the proposed actions are in accordance with the spirit and intent of the formally adopted portions of the comprehensive development plan before final action shall be taken by the County Council. When the County Council finds that a proposed action is not in accordance with the spirit and intent of the formally adopted portions of the comprehensive development plan it shall amend the plan to make the action taken and the comprehensive development plan consistent with each other.
§ 1306 Legal effect of subdivision regulations.
All proposed subdivisions of land to be made after the adoption of regulations governing subdivision of land shall be submitted to the Department for approval for conformity to the subdivision regulations and no such proposed subdivision shall be made or recorded unless approved by the Department. Approval of a plat of a subdivision shall constitute an acceptance on behalf of the County of any street or open space for public use shown on the plat but shall not constitute a taking of the property for public use. Acceptance of the street or open space for public use shall not within itself define the responsibilities of the State or the County in the paving, maintenance, cleaning or lighting of such street or open space.
§ 1307 Planned street lines and public parks; official map.
(a) Upon the recommendation of the Department, the County Council, by ordinance, may adopt an official map containing:
(1) The exact location of the planned lines of street widenings and extensions, or of future streets;
(2) The lines of all public streets then existing which have been established by law;
(3) All planned streets or street lines previously adopted under this section;
(4) All streets or street lines as located on the final or recorded plats of subdivisions as previously approved by the Department;
(5) All existing or planned public parks and other public open spaces.
(b) After adoption of the official map or street plan, no amendments thereto showing the location of a planned or mapped street shall be adopted before public notice shall have been given to the owners of record of the land upon which, or abutting which, lies the future street lines designated upon the plan.
(c) Any map or plan adopted prior to May 26, 1965, under Chapter 25 of this title, shall remain in effect until the County Council acts under the provisions of subsection (a) of this section.
§ 1308 Legal effect of official map or street plan.
(a) Upon adoption of any plan showing the location of a planned or mapped street, the owners of the property within the lines of such planned or mapped street shall, for the period specified in the ordinance, but not exceeding the limits otherwise established by statute, be prohibited from erecting any structure within such lines. The owner of any property so affected shall be entitled to appeal to the Board of Adjustment under the same procedure described for appeals in zoning cases.
(b) After the adoption of the official map showing the lines of planned or mapped streets, no change in any street shall be made by the County Council until such proposed change shall have been submitted to the Department for its opinion as to conformity with the official map. Pending the adoption of the official map, the County Council shall not vacate, narrow or extend any existing street without having secured the opinion of the Department as to the propriety of such proposed action.
(c) The adoption of any street or street lines as part of the official map shall not, in and of itself, constitute and be deemed to constitute the opening or establishment of the street and acceptance of any land for street purposes, and shall not constitute the taking of any land.
9 Del. C. 1953; 55 Del Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59.;
§ 1309 Presumption of approval.
In the case of any matter required to be submitted to the Department or to the Planning Board, approval shall be presumed by the Department or Planning Board unless the Department or Planning Board shall have acted within 45 days of receipt thereof, unless a longer time shall have been allowed by the County Council.
§ 1310 Legal effects of previously established road locations and road lines.
(a) All locations and lines of roads and other actions of the County related to subdivision of land and opening of roads legally established in New Castle County prior to January 3, 1967, and legally established prior to the adoption of an ordinance establishing an official map in accordance with §§ 1154, 1307 and 1308 of this title, shall remain in full force and effect until changed in accordance with Chapter 11 of this title. Any county maps or records showing the locations and lines of roads, and dealing with other matters related to the subdivision of land, and legally established prior to January 3, 1967, shall continue in force and effect until changed in accordance with this chapter and Chapter 11 of this title.
(b) Pending the enactment of an ordinance establishing the location and lines of roads in accordance with Chapter 11 of this title and this chapter, changes in locations and lines of roads, legally established, and in the locations and lines of new roads shall be recorded only after approval by the County Council and shall be presented to the Department for review before such changes or new locations and lines are adopted by the County Council. Such changes, or new locations and lines shall also be presented to the State Department of Transportation for approval before being adopted by the County Council, provided that the approval of the State Department of Transportation shall be presumed should the County Council have received no communication to the contrary within 30 days of submission of the changes or new locations and lines to the State Department of Transportation. The approval of a plan or proposal by the County Council to make changes in locations and lines of existing roads or creating new roads shall, when recorded, be deemed and taken as an acceptance of the intended locations and lines of roads, but shall not impose any duty upon the County Council or upon the State Department of Transportation respecting the maintenance or improvement thereof.
(c) No plat of land changing locations and lines of roads legally established, or creating locations and lines of new roads, shall be received or recorded by the Recorder of Deeds of New Castle County until the plat shall have been submitted to and approved by the Department and the County Council and such approvals are endorsed in writing on the plat by the general manager and the President of the County Council. The filing or recording of a plat without the approval of the general manager of the Department of Land Use and the County Council shall, upon application of the general manager of the Department of Land Use or the County Council to the Superior Court in and for New Castle County, be expunged from the records.
(d) The County Council may prescribe a schedule of fees based on the cost to the County for considering proposed plats to be paid by those submitting the plats. The County Council may prescribe reasonable rules and regulations governing the size and character of plats to be submitted for consideration and the information to appear on the plats and the markers, boundary stones or stations to be installed.
(e) Pending the enactment of an ordinance establishing an official map or regulating the development or subdivision of land as provided by this chapter, the Department shall approve or disapprove a plat within 40 days after the submission thereof; otherwise, such plat shall be deemed to have been approved and a certificate to that effect shall be issued by the Department on demand. Such period may be extended by mutual agreement between the Department and the applicant for the Department's approval. The grounds of disapproval of any plat shall be stated upon the records of the Department and a copy of such statement shall be furnished to the applicant. No plat shall be acted upon by the Department without affording a hearing thereon. Notice of the time and place of the hearing shall be sent by registered mail to such applicant not less than 5 days before the date fixed therefor. In the application the applicant may waive the requirement of such hearing and notice.
§ 1311 Board of Adjustment.
The Board of Adjustment shall consist of 7 members who shall be residents of New Castle County who shall have knowledge of, and experience in, the problems of urban and rural development, and who, at the time of appointment, shall not be candidates or candidates-elect for, or incumbents of, elective public office. The County Executive, with the advice and consent of the County Council, shall appoint 6 members for terms of 4 years. The County Executive, with the advice and consent of the County Council, shall appoint 1 member who shall be chairperson and who shall serve at the pleasure of the County Executive. The compensation of the members of the Board of Adjustment shall be determined by the County Council.
§ 1312 Regulations governing organization, procedure and jurisdiction of the Board of Adjustment.
The Board of Adjustment shall adopt regulations to govern the organization, procedure and jurisdiction of the Board. The regulations shall not be inconsistent with this title and shall not become effective unless and until approved by the County Executive.
§ 1313 Jurisdiction of Board of Adjustment.
(a) The Board of Adjustment shall be empowered to hear and decide:
(1) Appeals in zoning matters where error is alleged in any order, requirement, decision or determination made by an administrative officer or agency in the enforcement of any zoning ordinance, code, regulation or map;
(2) Applications for special exceptions or special permits or other special questions in accordance with any zoning ordinance, code or regulation, or applications for interpretation of any zoning ordinance, code, regulation or map upon which the Board of Adjustment is empowered to pass; and
(3) In specific cases, such variance from any zoning ordinance, code or regulation that will not be contrary to the public interest, where, owing to special conditions or exceptional situations, a literal interpretation of any zoning ordinance, code or regulation will result in unnecessary hardship or exceptional practical difficulties to the owner of property so that the spirit of the ordinance, code or regulation shall be observed and substantial justice done, provided such relief may be granted without substantial detriment to the public good and without substantially impairing the intent and purpose of any zoning ordinance, code, regulation or map.
(b) A variance which permits a use otherwise prohibited by any zoning ordinance, code or regulation shall not be valid unless approved by resolution of the County Council. Use variances to be approved by the County Council shall be advertised and affected state agencies, including but not necessarily limited to the departments of Transportation and Natural Resources and Environmental Control, shall be notified by registered mail, return receipt requested, at least 30 days prior to hearing scheduled before the Board of Adjustment. Said use variance shall thereafter be presented to the County Council at the next scheduled meeting following approval by the Board of Adjustment, advertisement and notification as provided herein.
(c) The County Council shall approve or disapprove the use variance or return the matter to the Board of Adjustment for further hearings and findings consistent with this section.
(d) Appeals from decisions of the County Council shall be to Superior Court as heretofore provided for appeals from decisions of the Board of Adjustment.
(e) In the exercise of its powers, the Board of Adjustment may reverse or affirm, wholly or partly, or modify the order, requirement, decision or determination appealed from, and make such order, requirement, decision or determination as ought to be made, and, to that end, it shall have all powers of the officer or agency from whom the appeal was taken.
(f) Notwithstanding the provisions of subsection (a) of this section, the Department of Land Use may administratively grant a dimensional variance for existing conditions that do not exceed 1 foot of the required dimension restrictions without the application being considered by the Board of Adjustment.
§ 1314 Judicial review of Board of Adjustment decisions; procedure.
(a) Any person aggrieved by any decision of the Board of Adjustment, or any taxpayer or any officer, department, board or bureau of the County, may present to the Superior Court a petition duly verified alleging that such decision is illegal in whole or in part, and specifying the grounds of illegality. The petition shall be presented within 30 days after the filing of the decision in the office of the Board.
(b) Upon the presentation of the petition, the Court may allow a writ of certiorari directed to the Board of Adjustment, to review the decision of the Board, and shall prescribe therein the time within which return must be made and served upon the petitioner or petitioner's attorney, which shall not be less than 10 days and may be extended by the Court.
(c) The allowance of the writ shall not stay proceedings upon the decision reviewed, but the Court may, on application, on notice to the Board of Adjustment and on due cause shown, grant a restraining order.
(d) The Board of Adjustment shall not be required to return the original papers acted upon by it, but it shall be sufficient to return certified or sworn copies thereof, or of such portions thereof as may be called for by the writ. The return shall concisely set forth such other facts as may be pertinent and material to show the grounds of the decision reviewed and shall be verified.
(e) If, upon the hearing, it shall appear to the Court that testimony is necessary for the proper disposition of the matter, it may take evidence, or appoint a referee to take such evidence as it may direct, and report the same to the Court together with its findings of fact and conclusions of law, which shall constitute a part of the proceedings upon which the determination of the Court shall be made.
(f) The Court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.
(g) Costs shall not be allowed against the Board of Adjustment unless it shall appear to the Court that the Board acted with gross negligence or in bad faith or with malice in making the decision reviewed.
§ 1315 Board of License Inspection and Review.
County Council, by ordinance, may provide for the establishment of a Board of License Inspection and Review. The Board of License Inspection and Review shall have 5 members to be appointed by the County Executive, 4 members for terms of 4 years provided that the terms of the original members shall be established in a manner that 1 shall expire each year, and 1 member to be chairperson and to serve at the pleasure of the County Executive. The ordinance shall provide that the Board may be authorized to provide an appeal procedure whereby any person aggrieved by the issuance, transfer, renewal, refusal, suspension, revocation or cancellation of any County license, or by any notice, order or other action as a result of any County inspection affecting him or her directly shall, upon request, be furnished with a written statement of the reasons for the action taken and afforded a hearing thereon by the Board. The ordinance shall further provide that upon such hearing the Board shall hear any evidence which the aggrieved party or the County may desire to offer, shall make findings and render a decision in writing within 90 days of the filing of the appeal, and that the Board may affirm, modify, reverse, vacate or revoke the action from which the appeal was taken to it.
§ 1316 Board of Building Standards.
County Council, by ordinance, may provide for the establishment of a Board of Building Standards. The Board of Building Standards shall have 5 members to be appointed by the County Executive, 4 members for terms of 4 years provided that the terms of the original members shall be established in a manner that 1 shall expire each year, and 1 member to be chairperson and to serve at the pleasure of the County Executive. The ordinance shall provide that the Board shall be given the power to perform the following functions, or such portion of them as the County Council may determine:
(1) Advise the general manager of the Department of Land Use, upon request, about the interpretation of the building code or of any regulation relating to building safety and sanitation;
(2) Suggest regulations applying standards of good practice in the enforcement of statutes and ordinances dealing with building safety and sanitation;
(3) Upon request of the general manager of the Department of Land Use, review and issue a report regarding new and substitute materials proposed to be used in the building construction and upon new methods of construction;
(4) Consider any suggested changes in standards and regulations, new and substitute materials, or new methods of construction, either with or without holding public hearings, but before the Board shall recommend any change or modification of such standards and regulations, it shall hold a public hearing at which all interested parties may present their views. After such public hearing, the Board shall submit its findings and recommendations to the general manager of the Department of Land Use for approval, whereupon they shall become a part of the standards and regulations.
§ 1317 Board of Assessment Review.
County Council, by ordinance, shall provide for the Board of Assessment Review. The Board of Assessment Review shall consist of 7 members. The County Council shall appoint 6 members from council districts 1 or 7, 2 or 8, 3 or 9, 4 or 10, 5 or 11, or 6 or 12 who shall be residents and freeholders of the districts from which appointed, and who shall serve for terms of 6 years, provided that the terms of the original members shall be established in such a manner that 1 shall expire each year. The County Executive, with the advice and consent of the County Council, shall appoint 1 member who shall be chairperson and who shall serve at the pleasure of the County Executive. No member shall forfeit his or her office by virtue of lack of continued residence in the district from which appointed if the potential disqualification shall arise solely from a change in the boundaries of a councilmanic district. Each member shall be entitled to compensation determined by the County Council.
9 Del. C. 1953, § 1307; 55 Del. Laws, c. 85, § 2; 57 Del. Laws, c. 264, §§ 12, 13; 57 Del. Laws, c. 303, §§ 11, 12; 58 Del. Laws, c. 559, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 78 Del. Laws, c. 33, § 1.;
§ 1318 Functions of Board of Assessment Review.
The Board shall perform 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 general manager of the Department of Land Use 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 general manager of the Department of Land Use 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 general manager of the Department of Land Use 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.
§ 1319 Appointment and duties of additional Board members and referees.
(a) The County Council may by ordinance expand the Board of Assessment Review by adding 6 additional members who shall serve for a term of 1 year. The County Council shall appoint 1 member from each of council districts not represented on the Board pursuant to § 1317 of this title who shall be residents and freeholders of the districts from which appointed. No member shall forfeit his or her office by virtue of lack of continued residence in the district from which appointed if the potential disqualification shall arise solely from a change in the boundaries of a council district.
(b) The County Council may by ordinance authorize appointment of referees to hear appeals of property assessments. The general manager of the Department of Land Use shall appoint, with the advice and consent of the County Council, such referees as are authorized by ordinance. Referees appointed hereunder shall be members of the Bar of the State.
(c) Appeals may be heard by panels of 3 or more members of the Board or by the referees individually when the referees are so authorized pursuant to subsection (b) of this section. The panel or the referee shall submit a recommendation to the Board which shall determine whether the assessment is correct based upon the record of the appeal hearing and the recommendation of the panel or the referee.
(d) Referees shall be paid as provided by the County Council.
§ 1320 Judicial review.
Nothing in this chapter shall be construed as limiting the right of a property owner or County to appeal to the courts in connection with the assessment of property for taxation as provided by law.
§ 1321 General provisions relating to assessment.
It is the intent of this subchapter that in New Castle County, the Department shall perform all of the functions assigned to the Board of Assessment, except for the functions specifically assigned to the Board of Assessment Review by § 1320 of this title.
§ 1322 Assessment of property.
(a) In the performance of the functions relating to the assessment of property, the Department shall exercise the assessment functions assigned to the Board of Assessment prior to May 26, 1965. To this end, not later than February 15 of each year, the Department shall prepare and present to the Board of Assessment Review a copy of the assessment roll for the year. The Department shall determine the form of the assessment roll and shall not be bound by provisions of law in effect prior to May 26, 1965, as to form. The County Council of New Castle County shall by ordinance establish the dates during which appeals from assessments of the Department of Land Use to the Board of Assessment Review may be heard.
(b) Not later than April 30 of each year, the Department of Land Use shall certify to the Chief Financial Officer a true and correct assessment roll for the year. Not later than May 31 of each year, the general manager of the Department of Land Use shall certify to the County Council the total value of all property in the County and the total value of all property which has been assessed and is subject to taxation.
(c) The Department shall determine by rule, the form, number of copies and other details concerning the keeping of records relating to assessment of real property and improvements thereupon. The Department shall develop a suitable system for the identification of all real property within the County, both that which is subject to taxation and that which is exempt from taxation. Such system shall be in a form which readily permits the subdivision of property, or the reassembly of property, without loss of control thereof for purposes of assessment.
(d) Notwithstanding any provision of this title, for any fiscal year in which the County Council of New Castle County proposes to implement a general reassessment of property, the County Council may by ordinance establish appropriate and reasonable time periods for the filing of exemption applications; submission, inspection and certification of assessment rolls; notices of assessments; appeals from such assessments; and any other requirements relating to the implementation of the general reassessment. In no case, however, shall the County Council extend any such period more than 30 days beyond that otherwise established in this title. This authorization shall apply only to the fiscal year in which the general reassessment is implemented. In each fiscal year thereafter, the procedures specified in this title shall be followed.
§ 1323 Obligations and rights of property owners.
The adoption of this subchapter shall in no manner relieve any property owner of any obligation imposed upon him or her prior to May 26, 1965, with respect to the rendition or assessment of any property, nor shall it in any manner increase the responsibility of such property owner nor deny the property owner of any right possessed prior to May 26, 1965, except to the extent specifically provided in this subchapter.