Del. Code Ann. tit. 9, § 8313
Taxables failing to appeal liable for tax as assessed
Code 1915, §§ 1112A, 1112B; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; Code 1935, §§ 1267, 1304, 1322; 44 Del. Laws, c. 90, § 1; 9 Del. C. 1953, § 8314; 55 Del. Laws, c. 85, § 22H; 57 Del. Laws, c. 762, §§ 21F, 21G; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 142, §§ 7, 8;
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.
Code 1915, §§ 1112A, 1112B; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; Code 1935, §§ 1267, 1304, 1322; 44 Del. Laws, c. 90, § 1; 9 Del. C. 1953, § 8314; 55 Del. Laws, c. 85, § 22H; 57 Del. Laws, c. 762, §§ 21F, 21G; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 142, §§ 7, 8