VALUATION AND ASSESSMENT OF PROPERTY TAX UPON PERSONAL PROPERTY
AN ACT TO AMEND "AN ACT RELATIVE TO THE VALUATION, LEVY, ASSESSMENT AND COLLECTION OF TAX UPON PERSONAL PROPERTY" BY THE ADDITION OF CERTAIN EXEMPTIONS THERETO.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That the Act entitled "An Act relative to the valuation, levy, assessment and collection of tax upon personal property," approved April 14th, 1939, be and the same is hereby amended by striking out the period at the end of said Act and inserting in lieu thereof a comma and by adding immediately after said comma the following:
or upon any lands held under lease or demise or upon any buildings, improvements, equipment, or structures of any nature made or erected upon lands so held under lease or demise, or upon any poles or wires maintained thereon other than for enclosing lands.
Approved September 8, 1939.