If any taxable fails or neglects to perfect his or her appeal to the Board of Assessment Review of New Castle County, Kent County or Sussex County he or she shall be liable for the tax for such year as shown by the assessment lists.
Del. Code tit. 9, § 8313
Taxables failing to appeal liable for tax as assessed
Code 1915, §§ 1112A, 1112B; 28 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.