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DE SB82
Bill
Status
6/26/2009
Primary Sponsor
Robert Marshall
Click for details
AI Summary
SB 82 Summary
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Amends Title 9 of the Delaware Code to expand appeal rights from Board of Assessment Review decisions in New Castle County.
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Authorizes New Castle County, municipalities, and school districts to appeal assessment changes of non-residential property exceeding $500,000 to Superior Court.
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Establishes a 30-day timeline for filing appeals after the board's decision is issued.
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Allows appellants to appeal whether or not they were parties to the original board decision.
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Limits appeal rights to substantial changes in assessment to protect the tax base of counties, municipalities, and school districts.
Legislative Description
An Act To Amend Chapter 18, Title 6 Of The Delaware Code Relating To The Creation, Regulation Operation And Dissolution Of Domestic Limited Liability Companies And The Registration And Regulation Of Foreign Limited Liability Companies.
Last Action
Signed by Governor
6/26/2009