§ 1318

The Board shall perform all of the following functions: (1) Hear appeals from any property owner who alleges that the property owner's property has been improperly assessed for purposes of taxation. (2) Following the hearing of any property owner and, in the light of the facts produced at such hearing, determine whether the assessment is correct. If the Board should find that the assessment is greater than it should be, the Board shall order the Chief Financial Officer to reduce the assessment and the Chief Financial Officer shall thereupon reduce the assessment to the adjusted amount established by the Board. (3) Review the methods by which the general manager of the Department of Finance has established the assessments and the results thereof as reflected by the assessment roll. If the Board should find that the procedures used by the general manager of the Department of Finance require improvement in order to make more equitable and effective the assessment procedure, the Board shall make such recommendations as it deems proper to the general manager of the Department of Finance and file a copy thereof with the Clerk of the

and effective the assessment procedure, the Board shall make such recommendations as it deems proper to the general manager of the Department of Finance and file a copy thereof with the Clerk of the County Council. (4) Prepare such rules and regulations for its operation as it deems appropriate.9 Del. C. 1953, § 1308; 55 Del. Laws, c. 85, § 2; 58 Del. Laws, c. 559, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 81 Del. Laws, c. 248, § 2;