Del. Code 9, § 8313 : Counties — Valuation And Assessment Of Property — General Provisions — Taxables failing to appeal liable for tax as assessed Date: 2 Sep 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 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. C. § 8313 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.;