Town of Ocean View, DE
Sussex County
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Table of Contents
Table of Contents
[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Editor's Note: This ordinance also repealed former Ch. 5, Assessment, Board of, adopted 6-5-1990 by Ord.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.