Del. C. » Title 9 — County Taxes · CHAPTER 83. Valuation and Assessment of Property · Counties
Delaware Code

9 Del. C. § 8312 (2026)

Notice that assessment may be inspected; appeals; notice of decision; appeals to Superior Court

✓ current as of May 2026
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(a) Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically, where the assessments may be inspected together with a notice of the time and place of the sittings to hear appeals and make additions or corrections to the assessments. The notices published by each board of assessment or Department or Office of Finance shall also state the time and place for filing written notices of appeal with each board of assessment or Department or Office of Finance as provided in § 8311 of this title. Such notice shall appear in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in the newspaper with the highest general circulation published in New Castle County. Each board of assessment or Department or Office of Finance may use such other means as will best bring such notice to the attention of the parties or taxables interested.

(b) Each board of assessment or Department or Office of Finance shall sit and hear all appeals properly filed and shall permit the introduction of all relevant evidence, including the testimony of witnesses, presented by the appellant. Each board of assessment or Department or Office of Finance shall make and keep a record of all evidence presented at such appeal proceedings. Each board of assessment or Department or Office of Finance shall notify the appellant in writing, by registered mail, of its decision within 30 days of the date of its decision.

(c) Any person who, after properly filing an appeal before any board of assessment or Department or Office of Finance feels aggrieved by the decision of such body may, within 30 days by postmark date after receiving notice of its decision, appeal therefrom to the Superior Court of the county in which such person resides. The decision of each board of assessment or Department or Office of Finance shall be prima facie correct and the burden of proof shall be on the appellant to show that such body acted contrary to law, fraudulently, arbitrarily or capriciously. The appellant shall be heard on the record and proceedings of each board of assessment or Department or Office of Finance which shall be certified to the Court by such body within 20 days after service on such body of a notice of appeal. The Court may permit the appellant or each board of assessment or Department or Office of Finance to present any new or different evidence pertinent to the matter. The Court may affirm, reverse or modify the decision of such body and the decision of the Court shall be final. The Court at its discretion may also remand the matter to the board to clarify issues of fact or to make findings consistent with the Court’s decision.

24 Del. Laws, c. 57;  Code 1915, §§  1112A, 1112B, 1113;  28 Del. Laws, c. 79, §  12;  29 Del. Laws, c. 72, §  13;  30 Del. Laws, c. 77, §  12;  30 Del. Laws, c. 78, §  4;  31 Del. Laws, c. 14, §  19;  Code 1935, §§  1267, 1304, 1322;  44 Del. Laws, c. 90, §  1;  46 Del. Laws, c. 303, §  1;  9 Del. C. 1953, §  8313;  50 Del. Laws, c. 181, §  1;  55 Del. Laws, c. 5, §  2;  55 Del. Laws, c. 85, §  22G;  58 Del. Laws, c. 559, §§  6, 7;  60 Del. Laws, c. 468, §  9;  67 Del. Laws, c. 209, §  1;  68 Del. Laws, c. 167, §  2;  71 Del. Laws, c. 401, §  91;  73 Del. Laws, c. 288, §  1;  84 Del. Laws, c. 412, § 13; 
Notes of Decisions
Cited in 12 cases (5 in the last 5 years), 1995–2025 · leading case: New Castle Cnty. v. Chrysler Corp., 681 A.2d 1077 (Del. Super. Ct. 1995).
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New Castle Cnty. v. Chrysler Corp., 681 A.2d 1077 (Del. Super. Ct. 1995). · cites it 2× “Chrysler’s cross-appeal is thus withdrawn. II. DISCUSSION The Superior Court Lacks Jurisdiction to Consider an Appeal of New Castle County from an Adverse Decision of the New Castle County Board of Assessment Review A.”
In Re: CCDE Senior Living LLC v. Bd. of Assessment Review Appeals (Del. Super. Ct. 2025). · cites it 5× “49 The Taxpayers also argued that, while Board rules require an appraisal, 9 Del. C. § 8312 does not, and they should not be precluded from further developing their record through appraisal reports.”
Burroughs v. Kent Cnty. Assessment Off. (Del. Super. Ct. 2025). · cites it 4× “Burroughs might have proved persuasive had it been introduced to the Board at its review hearing.29 As that evidence was not entered as part of the record below, however, the Board contended, “that ship sailed.”
1313 Owner LLC v. New Castle Cnty. Off. of Fin., Assessment Div. (Del. Super. Ct. 2020). · cites it 3× “” 9 Del. C. § 8312(b) requires the Board to “notify the appellant in writing, by registered mail, of its decision within 5 days of the date of its decision.”
Ren Centre LLC v. New Castle Cnty. Off. of Fin. (Del. Super. Ct. 2016). · cites it 2× “"é The 5 9 Del. C. § 8312(¢). 3 Brandywine Innkeepers, L.”
AT&T v. Sussex Cnty. Bd. of Adjustment. (Del. Super. Ct. 2015). · cites it 2× “at *2 (citing 9 Del. C. § 8312(c)). 132 Id. at *5. 133 Id.”
Shahin v. City of Dover Bd. of Assessment Appeals (Del. 2016). “6 9 Del. C. § 8312(c); Board of Assessment Review v.”
Angelo v. New Castle Cnty. Bd. of Assessment Review (Del. Super. Ct. 2017). “only if ‘the Board’s findings are clearly wrong and its conclusions not the product of an orderly and logical deductive process.”
Reybold Venture Grp. V-A, LLC v. New Castle Cnty. Off. of Assessment (Del. Super. Ct. 2018). “I would like time to respond to this because l think it’s important to the overall process”54 However, the Board denied the request and offered as its reason that the revised reassessments were “some 32 9 Del. C. § 8312(0) states in pertinent part: “The Court may affirm, reverse…”
Kent Cnty. Dep't of Fin. v. Crisco (Del. Super. Ct. 2022). “V; Del. Const. art. I, § 7. 14 See 9 Del. C. § 8312(b) & (c) (providing the statutory notice requirements and mechanism for property owners to appeal a Kent County tax assessment to Kent County’s Board of Assessment, and providing for an appeal of a Board of Assessment decision…”
Kent Cnty. Dep't of Fin. v. Crisco (Del. Super. Ct. 2022). “V; Del. Const. art. I, § 7. 14 See 9 Del. C. § 8312(b) & (c) (providing the statutory notice requirements and mechanism for property owners to appeal a Kent County tax assessment to Kent County’s Board of Assessment, and providing for an appeal of a Board of Assessment decision…”
SU-BE, LLC v. New Castle Cnty. Dep't of Land Use (Del. Super. Ct. 2024). “7 9 Del. C. § 8312 allows the Court to permit the parties to supplement the record as necessary on appeal.”
9 Del. C. § 8312(0): 1 case
Reybold Venture Grp. V-A, LLC v. New Castle Cnty. Off. of Assessment (Del. Super. Ct. 2018). “I would like time to respond to this because l think it’s important to the overall process”54 However, the Board denied the request and offered as its reason that the revised reassessments were “some 32 9 Del. C. § 8312(0) states in pertinent part: “The Court may affirm, reverse…”
9 Del. C. § 8312(b): 4 cases
In Re: CCDE Senior Living LLC v. Bd. of Assessment Review Appeals (Del. Super. Ct. 2025). “49 The Taxpayers also argued that, while Board rules require an appraisal, 9 Del. C. § 8312 does not, and they should not be precluded from further developing their record through appraisal reports.”
1313 Owner LLC v. New Castle Cnty. Off. of Fin., Assessment Div. (Del. Super. Ct. 2020). “” 9 Del. C. § 8312(b) requires the Board to “notify the appellant in writing, by registered mail, of its decision within 5 days of the date of its decision.”
Kent Cnty. Dep't of Fin. v. Crisco (Del. Super. Ct. 2022). “V; Del. Const. art. I, § 7. 14 See 9 Del. C. § 8312(b) & (c) (providing the statutory notice requirements and mechanism for property owners to appeal a Kent County tax assessment to Kent County’s Board of Assessment, and providing for an appeal of a Board of Assessment decision…”
Kent Cnty. Dep't of Fin. v. Crisco (Del. Super. Ct. 2022). “V; Del. Const. art. I, § 7. 14 See 9 Del. C. § 8312(b) & (c) (providing the statutory notice requirements and mechanism for property owners to appeal a Kent County tax assessment to Kent County’s Board of Assessment, and providing for an appeal of a Board of Assessment decision…”
9 Del. C. § 8312(c): 6 cases
New Castle Cnty. v. Chrysler Corp., 681 A.2d 1077 (Del. Super. Ct. 1995). “Chrysler’s cross-appeal is thus withdrawn. II. DISCUSSION The Superior Court Lacks Jurisdiction to Consider an Appeal of New Castle County from an Adverse Decision of the New Castle County Board of Assessment Review A.”
Burroughs v. Kent Cnty. Assessment Off. (Del. Super. Ct. 2025). “Burroughs might have proved persuasive had it been introduced to the Board at its review hearing.29 As that evidence was not entered as part of the record below, however, the Board contended, “that ship sailed.”
1313 Owner LLC v. New Castle Cnty. Off. of Fin., Assessment Div. (Del. Super. Ct. 2020). “” 9 Del. C. § 8312(b) requires the Board to “notify the appellant in writing, by registered mail, of its decision within 5 days of the date of its decision.”
In Re: CCDE Senior Living LLC v. Bd. of Assessment Review Appeals (Del. Super. Ct. 2025). “49 The Taxpayers also argued that, while Board rules require an appraisal, 9 Del. C. § 8312 does not, and they should not be precluded from further developing their record through appraisal reports.”
AT&T v. Sussex Cnty. Bd. of Adjustment. (Del. Super. Ct. 2015). “at *2 (citing 9 Del. C. § 8312(c)). 132 Id. at *5. 133 Id.”
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