SPONSOR:

Sen. Henry & Rep. D.P. Williams

 

Sen. Hall-Long; Reps. Bennett, Brady & Ramone

DELAWARE STATE SENATE

146th GENERAL ASSEMBLY

SENATE BILL NO. 82

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO APPEALS FROM THE BOARD OF ASSESSMENT REVIEW FOR NEW CASTLE COUNTY.


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1.Amend §8312(c) Title 9 of the Delaware Code by inserting between the first and second sentence the following:

"New Castle County, any municipality or any school district, if aggrieved by any decision of the board of assessment changing the assessment of any non-residential property in an amount exceeding five hundred thousand dollars ($500,000.00) whether a party to such board decision or not, within 30 days after the date of the board's decision, may appeal therefrom to the Superior Court of New Castle County."

SYNOPSIS

This bill authorizes New Castle County, any municipality or any school district to appeal from decisions of the board of assessment review to the Superior Court in and for New Castle County from any decision changing the assessment of a non-residential property more than $500,000.00.In addition, this bill would establish a right of appeal for any municipality and for any school district impacted by a substantial change in assessment.In limiting the right to appeal to situations where a non-residential assessment is changed by $500,000.00, the bill ensures that this right of appeal is exercised only in cases having a substantial impact upon the County's, the municipality's or a school district's tax base.

Author: Senator Henry