Delaware Code § 9-1371D

Judicial review
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Nothing in this chapter shall be construed as limiting the right of a property owner or County to appeal to the courts in connection with
the assessment of property for taxation as provided by law.
§1371E. General provisions relating to assessment.
It is the intent of this subchapter that in New Castle County, the Office of Finance shall perform all of the functions assigned to the
Board of Assessment Review, except for the functions specifically assigned to the Board of Assessment Review by § 1371B of this title.

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