[HISTORY: Adopted by the Town Council of
the Town of Ocean View 12-12-2017 by Ord. No. 344[1]; amended in its entirety 11-13-2018 by Ord. No. 355. Subsequent amendments
noted where applicable.]
[1]
Editor's Note: This ordinance also repealed former Ch. 5,
Assessment, Board of, adopted 6-5-1990 by Ord. No. 56.
The Town Council may by resolution elect to use the assessments
of Sussex County for any or all property located within the corporate
limits of the Town of Ocean View. The assessed values established
by Sussex County for the then-current tax year and each year thereafter
shall be conclusive for purposes of levying Town taxes and the Town
Council shall not hear appeals regarding same.
The Town Council may by resolution elect to use the assessment
process provided for in the Town Charter and is authorized to take
all appropriate actions to give effect to such election.
If the Town Council shall elect to use the assessment process
provided for in the Town Charter, it shall appoint at any regular
or special meeting of the Town Council three residents of the Town
of Ocean View who shall be members of the Board of Assessment. The
members of the Board of Assessment shall be appointed for terms of
one year.
A.
The
Board shall hear appeals from any property owner who alleges that
his property has been improperly assessed for purposes of taxation;
and
B.
Following
the hearing of any property owner, and in the light of 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 assessment corrected to the adjusted amount
established by the Board.
The members of the Board of Assessment shall receive such per
diem compensation for days that the Board is in session as the Town
Council shall determine.
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 property for taxation as provided by law.
