Delaware Code Title 9. Counties § 4125. Board of Assessment Review

(a) Levy Court, by ordinance, shall establish a Board of Assessment Review.  The Board of Assessment Review shall consist of 7 members.  The Levy Court shall appoint one member from each of the Levy Court Districts.  The term and residency requirements of each member shall be determined by Levy Court.  Levy Court shall provide compensation for members and for the chairperson in amounts established by Levy Court in the county annual operating budget ordinance.  Furthermore, Levy Court shall provide for the filling of vacancies on the Board of Assessment Review.

(b) The Board of Assessment Review shall perform all functions as established by Levy Court through ordinance and as otherwise provided in this title.