Kent County, DE
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Levy Court of Kent County 11-27-2012 by Ord. No. 12-19.[1] Amendments noted where applicable.]
Taxation — See Ch. 191.
Editor’s Note: This ordinance also provided that any reference in the Kent County Code to the Board of Assessment shall be interpreted as referring to the Board of Assessment Review, except that it is the intent of this chapter that the Department of Finance shall perform all of the functions heretofore assigned to the Board of Assessment, the Receiver of Taxes and the County Treasurer, and the Collector of Delinquent Taxes under the Delaware Law, except for the functions herein specifically assigned to the Board of Assessment Review.
The County government shall appoint a Board of Assessment Review consisting of seven members.
The members shall be appointed for an undefined term concurrent with that of the appointing Commissioner, to be served at the pleasure of a majority of the Levy Court. Each Levy Court Commissioner shall be entitled to submit the name of a qualified appointee residing in his or her district for consideration and confirmation by the Levy Court.
The term of the appointee who continues to meet the residency requirement as expressed in § 9-4 below shall continue until a successor is named by the Levy Court Commissioner in whose district the appointee resides and is confirmed by the Levy Court.
During the term of the appointment, a member must maintain primary residence within the Levy Court district from which appointed. If a member ceases to meet the residency requirement due to taking residence outside the district or due to redistricting, his or her appointment shall terminate as follows:
Upon the appointment of his or her successor; or
Upon the expiration of one year from the date of noncompliance with the residency requirement; or
Upon a notice of nonconsent expressed by the Levy Court Commissioner (other than the at-large Commissioner) representing the Levy Court district within which the member resides after ceasing to meet the residency requirement.
Persons appointed to the Commission shall be individuals who own real property in Kent County and have knowledge and experience in dealing with property valuation issues in connection with urban and rural development. At the time of appointment and for the duration of the term, members shall not be candidates for, candidates-elect for, or incumbents of an elective county, state or federal public office.
Vacancies shall be filled for the unexpired term in the same manner as in the case of regular appointments.
The County government shall provide compensation in the amount not to exceed $100 per meeting for members and $125 per meeting for the chairperson. Payment will be issued during the month following the last day of each quarter of the year. No out-of-pocket expenses or mileage will be reimbursed. Members must be present at meetings to receive compensation.
A simple majority of the constituted Board shall be required in order to conduct any public hearing or carry any motion.
The Board shall:
Hear appeals from any property owner who alleges that his or her property has been improperly assessed for purposes of taxation;
Following the hearing of any property owner, and, in the light of the facts produced at such hearing, the Board shall determine whether the assessment is correct. Should the Board find that the assessment is incorrect, the Board shall order the Director of Finance to correct the assessment and the Director shall thereupon correct the assessment to the adjusted amount established by the Board;
Review the methods by which the Director of Finance has established the assessments and the results thereof as reflected by the assessment roll. Should the Board find that the procedures used by the Director of Finance 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 County Administrator and file a copy thereof with the Clerk of the Peace.
Prepare such rules and regulations for its operation as it deems appropriate.
Nothing herein shall be construed as limiting the right of a property owner to appeal to the courts in connection with the assessment of his or her property for taxation as provided by law.
The adoption of this chapter shall in no manner relieve any property owner of any obligation theretofore imposed upon him or her with respect to the rendition of assessment of any property or the payment of any tax, nor shall it in any manner increase the responsibilities of such property owner, nor deny him or her of any right heretofore possessed except to the extent specifically provided in this chapter or in state law.
This chapter is adopted pursuant to the powers conferred upon the Levy Court of Kent County, Delaware, in 9 Del. C. § 4125.