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:
A. Upon
the appointment of his or her successor; or
B. Upon
the expiration of one year from the date of noncompliance with the
residency requirement; or
C. 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.
[Added 11-14-2023 by Ord. No. 23-25]
A. Appointment
of Hearing Officers. When necessary to ensure the timely and orderly
processing of appeals regarding the assessed value of a property,
the Board shall have the authority to appoint Hearing Officers to
conduct preliminary hearings for any property owner who alleges that
their property has been improperly assessed for purposes of taxation.
B. Qualifications.
The Board shall determine the qualifications of Hearing Officers;
however, such persons shall be competent and knowledgeable about property
tax assessments and valuation of real property.
C. Conflicts
of interest. No Hearing Officer shall knowingly participate in a proceeding
where the member has an interest in either the subject matter of or
a party to the proceeding of such nature that it could reasonably
be expected to influence the impartiality of their judgment in the
proceeding.
D. Challenges.
Hearing Officers challenged by a party may, upon a proper challenge,
be replaced by another Hearing Officer as determined by the Board.
E. Powers.
A Hearing Officer is authorized to make a preliminary determination
on an appeal and make any such recommendations to the Board as the
Hearing Officer deems appropriate based on the evidence presented.
F. Conduct
of hearing. The hearing shall be open and public. The hearing shall
be conducted in an informal manner, except that all testimony shall
be taken under oath or affirmation. The claimant shall present his/her
case first. The claimant has the burden of proving the grounds on
which the claim is based. The hearing need not be conducted according
to technical rules relating to evidence and witnesses. Any relevant
evidence may be admitted if it is the sort of evidence on which responsible
persons are accustomed to rely in the conduct of serious affairs,
regardless of the existence of any common law or statutory rule which
might make improper the admission of such evidence or objection in
civil actions. The Hearing Officer shall be bound by the same statutes,
rules, regulations and ordinances that are applicable to the Assessor
or other county official. The Hearing Officer may limit the time of
the hearing as necessary to ensure the timely and orderly conduct
of hearings. The Hearing Officer shall issue a preliminary determination
in writing within 30 days of the preliminary hearing.
G. Appeal.
Any property owner aggrieved by the preliminary determination of a
Hearing Officer shall have the right to appeal the determination to
the Board. Such an appeal shall be made within 10 days of the filing
of preliminary determination.
H. Board Review.
If the Board determines a preliminary determination has been properly
made, the Board may, upon majority vote, approve the determination
without conducting a formal hearing and refer the appellant to a court
of competent jurisdiction for further appeal.
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.