Section 8312 - Notice that assessment may be inspected; appeals; notice of decision; appeals to superior court(a) Each board of assessment or Department or Office of Finance shall publish notices of the places and website if made available electronically, where the assessments may be inspected together with a notice of the time and place of the sittings to hear appeals and make additions or corrections to the assessments. The notices published by each board of assessment or Department or Office of Finance shall also state the time and place for filing written notices of appeal with each board of assessment or Department or Office of Finance as provided in § 8311 of this title. Such notice shall appear in at least 2 newspapers in the case of Kent and Sussex Counties and, in the case of New Castle County, in the newspaper with the highest general circulation published in New Castle County. Each board of assessment or Department or Office of Finance may use such other means as will best bring such notice to the attention of the parties or taxables interested.(b) Each board of assessment or Department or Office of Finance shall sit and hear all appeals properly filed and shall permit the introduction of all relevant evidence, including the testimony of witnesses, presented by the appellant. Each board of assessment or Department or Office of Finance shall make and keep a record of all evidence presented at such appeal proceedings. Each board of assessment or Department or Office of Finance shall notify the appellant in writing, by registered mail, of its decision within 30 days of the date of its decision.(c) Any person who, after properly filing an appeal before any board of assessment or Department or Office of Finance feels aggrieved by the decision of such body may, within 30 days by postmark date after receiving notice of its decision, appeal therefrom to the Superior Court of the county in which such person resides. The decision of each board of assessment or Department or Office of Finance shall be prima facie correct and the burden of proof shall be on the appellant to show that such body acted contrary to law, fraudulently, arbitrarily or capriciously. The appellant shall be heard on the record and proceedings of each board of assessment or Department or Office of Finance which shall be certified to the Court by such body within 20 days after service on such body of a notice of appeal. The Court may permit the appellant or each board of assessment or Department or Office of Finance to present any new or different evidence pertinent to the matter. The Court may affirm, reverse or modify the decision of such body and the decision of the Court shall be final. The Court at its discretion may also remand the matter to the board to clarify issues of fact or to make findings consistent with the Court's decision.Amended by Laws 2023, ch. 412,s 13, 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; Code 1935, §§ 1267, 1304, 1322; 44 Del. Laws, c. 90, § 1; 46 Del. Laws, c. 303, § 1; 9 Del. C. 1953, § 8313; 50 Del. Laws, c. 181, § 1; 55 Del. Laws, c. 5, § 2; 55 Del. Laws, c. 85, § 22G; 58 Del. Laws, c. 559, §§ 6, 7; 60 Del. Laws, c. 468, § 9; 67 Del. Laws, c. 209, §1; 68 Del. Laws, c. 167, §2; 71 Del. Laws, c. 401, § 91; 73 Del. Laws, c. 288, § 1.;