Section 1371F - Assessment of property(a) In the performance of the functions relating to the assessment of property, the Office of Finance shall exercise the assessment functions assigned to the Board of Assessment Review prior to May 26, 1965. To this end, not later than February 15 of each year, the Office of Finance shall prepare and present to the Board of Assessment Review a copy of the assessment roll for the year. The Office of Finance shall determine the form of the assessment . roll. The County Council of New Castle County shall by ordinance establish the dates during which appeals from assessments of the Office of Finance to the Board of Assessment Review may be heard.(b) Not later than April 30 of each year, the Office of Finance shall certify to the Chief Financial Officer a true and correct assessment roll for the year. Not later than May 31 of each year, the Chief Financial Officer shall certify to the County Council the total value of all property in the County and the total value of all property which has been assessed and is subject to taxation.(c) The Office of Finance shall determine by rule, the form, number of copies, and other details concerning the keeping of records relating to assessment of real property and improvements thereupon. The Office of Finance shall develop a suitable system for the identification of all real property within the County, both that which is subject to taxation and that which is exempt from taxation. Such system must be in a form that readily permits the subdivision of property, or the reassembly of property, without loss of control thereof for purposes of assessment.Added by Laws 2024, ch. 412,s 4, eff. 9/19/2024.