CHAPTER 90

VALUATION AND ASSESSMENT OF PROPERTY DUTIES OF NEW CASTLE COUNTY BOARD OF ASSESSMENT

AN ACT TO AMEND 1267. SECTION 10, CHAPTER 44, REVISED CODE OF DELAWARE, 1935, RELATING TO NEW CASTLE COUNTY ASSESSMENTS AND APPEALS.

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

Section 1. That Section 10 of Chapter 44 of the Revised Code of Delaware, 1935, being Code #1267, be and the same is hereby amended by striking out all of said section and substituting in lieu thereof the following new section, to be known as 1267. Section 10:

The said Board of Assessment or its representatives as otherwise herein provided, shall sit in its office in the Public Building, Wilmington, Delaware, during each secular day of the months of March and April of each year to hear appeals and make additions, alterations or corrections to said assessment. Notice thereof shall be by advertisement published at least once each week for two (2) weeks in at least two (2) newspapers published in said County one of which newspaper shall be published in the City of Wilmington, and by such other means as will, in the discretion of the said Board of Assessment best bring notice of the same to the parties or taxables interested.

If any taxable shall fail or neglect to prefer his appeal to the Board of Assessment, he shall be liable for the tax for such year as shown by the assessment lists.

After the closing of the hearings and the settlement of all appeals and the adjustment of the assessment list, the said Board of Assessment shall ascertain the total of the assessed valuation of the County and certify the same to the Levy Court on or before the first day of June, as basis on which to estimate and fix the tax rate.

DUTIES OF NEW CASTLE COUNTY BOARD OF ASSESSMENT

It shall be the duty of the said Board of Assessment to as.. certain and report to the Levy Court of the County the names of all persons liable to capitation tax, the said report to the said Levy Court being made at the same time that the report of the total valuation and assessment is made.

Approved January 29, 1943.