CHAPTER 89

VALUATION AND ASSESSMENT OF PROPERTY

PROPERTY OF POLISH ARMY VETERANS EXEMPTED FROM

ASSESSMENT AND TAXATION

AN ACT TO AMEND CHAPTER 44, REVISED CODE OF DELAWARE, 1935, ENTITLED "VALUATION AND ASSESSMENT OF PROPERTY", AS AMENDED BY

CHAPTER

118,

VOLUME

41,

LAWS

OF

DELAWARE,

CHAPTER

119,

VOLUME

41,

LAWS

OF

DELAWARE,

CHAPTER

113,

VOLUME

43,

LAWS

OF

DELAWARE,

AND CHAPTER 114, VOLUME 43, LAWS OF DELAWARE; RELATING TO ASSESSABLE PROPERTY; EXCEPTIONS AND EXEMPTIONS; BY EXEMPTING FROM ASSESSMENT AND TAXATION PROPERTY OF POLISH ARMY VETERANS.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 44, Revised Code of Delaware, 1935, entitled "Valuation and Assessment of Property", as amended by Chapter 118, Volume 41, Laws of Delaware, Chapter 119, Volume 41, Laws of Delaware, Chapter 113, Volume 43, Laws of Delaware, and Chapter 114, Volume 43, Laws of Delaware, be and the same is hereby amended by adding a new paragraph at the end of Article 1, 1258. Sec. 1, as follows:

The lands, tenements and all other property of the Polish Army Veterans of Delaware, Post No. 48, Inc., No. 307 South Franklin Street, Wilmington, Delaware, shall be exempt from any and all State, County and Municipal assessments, taxes, burdens and impositions during such time and to the extent that such lands, tenements and other property shall be actually used by said organization in the charitable, patriotic and educational work usually done by such organizations; provided, that said exemption shall not apply to any lands, tenements or other property owned by said organization by way of investment and not actually used in its work.

Approved April 16, 1943.