Delaware Code Title 9 Sec. 8313 – Taxables failing to appeal liable for tax as assessed
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If any taxable fails or neglects to perfect his or her appeal to the Board of Assessment Review of New Castle County, Kent County or Sussex County he or she shall be liable for the tax for such year as shown by the assessment lists.
Code 1915, §§ ?1112A, 1112B; 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; 9 Del. C. 1953, § ?8314; 55 Del. Laws, c. 85, § ?22H; 57 Del. Laws, c. 762, §§ ?21F, 21G; 70 Del. Laws, c. 186, § ?1; 78 Del. Laws, c. 142, §§ ?7, 8;
Terms Used In Delaware Code Title 9 Sec. 8313
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302