DE SB166

Changes assessor selection from elected to appointed positions, with appointment by city council at its annual meeting by majority vote.

Removes the requirement for property valuation and assessment to occur every three years; allows assessments to be conducted by outside mass appraisal companies or consortiums of appraisers chosen by council instead of by the elected/appointed assessor.

Requires any external mass appraisal company or consortium of appraisers to be licensed to conduct business in Delaware and the City of Dover, with appraisers holding Delaware Division of Professional Regulation licenses.

Establishes that external appraisals shall be conducted in lieu of the assessor's valuation duties when council directs, as set forth in Chapter 102 of the Dover Code of Ordinances.

Maintains existing provisions for supplemental annual assessments, the January 1st assessment date, assessment posting requirements, 30-day appeal deadlines, and the board of assessment appeals process.