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.
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.