{"data":{"id":"us-de/9-del.-c.-8313","jurisdiction":"us-de","citation":"9 Del. C. § 8313","heading":"Taxables failing to appeal liable for tax as assessed.","body":"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.","path":["Title 9. Counties","County Taxes","CHAPTER 83. Valuation and Assessment of Property","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title9/c083/sc01/index.html#8313","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:12Z","sha256":"83cd79d5109fdd384cbd1e7e9b785b7ce8ed32e8ff14ac498c19b10d95d82fb5","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-8312","next":"us-de/9-del.-c.-8314"},"notice":"GroundRules: Original legal text. Not legal advice."}