DE HB313

Replaces the Board of Assessment with a single Tax Assessor appointed by the Commissioners who must be qualified under Delaware law to perform real estate tax assessments.

Requires Tax Assessor to send written notice by first-class mail to property owners whose assessments change, and establishes appeal procedures before the Commissioners sitting as a Board of Appeals.

Adds new supplemental assessment procedures allowing quarterly assessment rolls (July 1, October 1, January 1, April 1) to add previously omitted property or increase valuations, with reduced tax rates for later assessments.

Modernizes tax collection procedures including removal of personal property taxes, updated notice requirements via certified mail, and refined lien and redemption processes with a one-year redemption period after tax sale.

Extends tax and special charge liens to ten years from date of levy and authorizes the City Manager to use monition procedures for tax collection consistent with Sussex County methods.