[HISTORY: Adopted by the City of Council of the City of Chester 11-13-2019 by Ord. No. 9-2019 (Art. 107 of the 1978 Codified Ordinances). Amendments noted where applicable.]
A. 
Effective January 1, 2021, and each year thereafter, the assessed value of all real property located in the City of Chester shall be the value as determined by the Delaware County Board of Assessment and Appeals.
B. 
The City Assessor is hereby directed to take all steps necessary to transfer the assessment of value for all real property located in the City of Chester to the Delaware County Board of Assessments and Appeals.
C. 
All appeals from real estate appraisals for tax assessments purposes for the year 2021 shall be filed with the Board of Assessments and Appeals of Delaware County and for each annual period thereafter.
On or before September 1 of each year, the City Assessor shall certify to City Council the assessed value of all real property in the City of Chester as determined by the Delaware County Board of Assessment and Appeals.