Delaware Code Title 12 Sec. 1167 – Claims and rights of appeal
(a) The State Escheator shall possess full and complete authority to determine all claims filed under § 1165 of this title and shall immediately send written notice of such determination to the claimant as provided under § 1166(b) of this title. At any time within 120 days after the State Escheator sends notice of the determination, which includes the State Escheator’s initial attempt to pay or deliver the property to a claimant, a claimant may apply for a hearing and determination of the claim by the Tax Appeal Board created by subchapter II, Chapter 3, Title 30. The procedure before the Tax Appeal Board for such hearings is the same as that provided for by § 329 of Title 30 and the Board has the same power to compel the attendance of witnesses and the production of evidence as is provided in § 330 of Title 30.
Terms Used In Delaware Code Title 12 Sec. 1167
- 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.
- Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Property: means tangible property described in § 1134 of this title or a fixed and certain interest in intangible property held, issued, or owed in the course of a holder's business or by a government, governmental subdivision, agency, or instrumentality. See Delaware Code Title 12 Sec. 1130
- State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 1130
- State Escheator: means the person responsible for the administration and enforcement of this chapter, as established by § 1102 of this title and § 363 of Title 30. See Delaware Code Title 12 Sec. 1130
(b) Within 30 days after notice of the Tax Appeal Board’s decision, the State Escheator or a claimant may appeal the decision to the Court of Chancery upon notice to all parties to the proceeding before the Tax Appeal Board and upon such other notice as the Court of Chancery may order.
(c) The Court of Chancery may make such rules as it deems proper for the perfection, hearing and determination of such appeals.
12 Del. C. 1953, § ?1146; 50 Del. Laws, c. 507, § ?1; 57 Del. Laws, c. 718, § ?18; 57 Del. Laws, c. 741, § ?48C; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 1, § 2; 83 Del. Laws, c. 59, § 11; 83 Del. Laws, c. 346, § 7;