Section 8311 - Appeals and corrections upon completion of annual assessment(a) The Board of Assessment Review for New Castle County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment. Any person desiring to take an appeal shall prior to March 15 file written notice thereof with the Board on such forms as the Board may prescribe and make available upon request, setting forth the assessment or assessments appealed from, the name and address to which the Board shall mail notice of the time and place of hearing, and such other information as the Board may require. The Board or its representatives shall hold hearings on a schedule and in the manner determined by it to be the most appropriate and efficient to handle all appeals in a timely manner. The Board shall provide at least 10 days' notice of the time, place and manner of the hearing by sending notice to the appealing party pursuant to section 8324 of this title. Failure of the appealing party to appear at the time and place fixed by the Board constitutes abandonment of the appeal.(b) The Board of Assessment Review for Kent County or its representatives shall assessment from March 1 to May 31 of each year or until all appeals have been heard and acted upon during a year of reassessment.(c) The Board of Assessment for Sussex County or its representatives shall hear appeals and make additions, alterations or corrections to the assessment from March 1 to May 31 of each year or until all appeals have been heard and acted upon during a year of reassessment.Amended by Laws 2023, ch. 412,s 12, eff. 9/19/2024.24 Del. Laws, c. 57; Code 1915, §§ 1112A, 1112B, 1113; 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; 33 Del. Laws, c. 79, § 1; Code 1935, §§ 1267, 1304, 1322; 44 Del. Laws, c. 90, § 1; 44 Del. Laws, c. 91, § 2; 46 Del. Laws, c. 303, § 1; 9 Del. C. 1953, § 8312; 55 Del. Laws, c. 5, § 1; 55 Del. Laws, c. 85, § 22C; 57 Del. Laws, c. 531; 57 Del. Laws, c. 762, § 21E; 59 Del. Laws, c. 246, § 1; 78 Del. Laws, c. 142, § 6.;