AN ACT TO AMEND CHAPTER 54 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO THE STATE OLD AGE WELFARE COMMISSION AND STATE WELFARE HOME, BY PROVIDING FOR THE DEFERMENT OF THE COLLECTION OF TAXES AND ASSESSMENTS ON THE PROPERTIES OF AGED PERSONS TO WHOM ASSISTANCE HAS BEEN ALLOWED UNDER SAID CHAPTER.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Chapter 54 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out all of 1623. Section 20 of said Chapter and by inserting in lieu thereof the following:
1623. Section 20. Taxes and assessments for public purposes by the state or any political subdivision thereof, whether county, hundred, city or town, shall be assessed and levied upon the property of aged persons to whom assistance has been allowed under this chapter in the same manner as such taxes and assessments are levied and assessed by law upon the properties of other owners, provided, however, that the time for payment of any taxes or assessments so levied and assessed shall be deferred until such time as the property of such aged person is transferred from the name of such aged person or until such aged person dies, in which event the face amount of the taxes and assessments so levied or assessed, without penalties or interest, shall be payable within ninety days from the date of such transfer or death. After the expiration of such ninety day period there shall be due, with respect to any such property, the same amount or amounts for taxes or assessments as would have been due after the expiration of ninety days from the date said taxes or assessments became due and payable had the property not been owned by an aged person, to whom assistance had been allowed under the chapter; and provided further, however, that in the event of the sale of any such property under any form of execution process (including sales in any form of insolvency proceeding), such taxes and assessments shall be due and payable as of the date of the offering of such property for sale under such execution process.