[HISTORY: Adopted by the Levy Court of Kent County 11-27-2012 by Ord. No.
12-19.[1] Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 191.
[1]
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:
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.
The Board shall:
A.
Hear
appeals from any property owner who alleges that his or her property
has been improperly assessed for purposes of taxation;
B.
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;
C.
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.
D.
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.
