Delaware Code
Subchapter I. Department of Land Use
§ 1319. Appointment and duties of additional Board members and referees.

(a) [Repealed.]
(b) The County Council may, by ordinance, authorize appointment of referees to hear appeals of property assessments. The general manager of the Department of Finance shall appoint, with the advice and consent of the County Council, such referees as are authorized by ordinance. Referees appointed under this section must possess sufficient qualifications concerning the valuation of real property as determined by County Council.
(c) Appeals may be heard by panels of 3 or more members of the Board or by the referees individually when the referees are so authorized pursuant to subsection (b) of this section. The panel or the referee shall submit a recommendation to the Board which shall determine whether the assessment is correct based upon the record of the appeal hearing and the recommendation of the panel or the referee.
(d) Referees must be paid as provided by the County Council.