CHAPTER 91

VALUATION AND ASSESSMENT OF PROPERTY

POWERS AND DUTIES OF BOARD OF ASSESSMENT OF KENT COUNTY

AN ACT TO AMEND CHAPTER 44, REVISED CODE OF DELAWARE, 1935, AS AMENDED IN CHAPTER 109, VOLUME 42 LAWS OF DELAWARE, BY FURTHER DEFINING THE POWERS AND DUTIES OF THE BOARD OF ASSESSMENT OF KENT COUNTY IN PROVIDING FOR A GENERAL ASSESSMENT EVERY FOUR YEARS AND GIVING THE BOARD OF ASSESSMENT ADDITIONAL POWERS TO LOWER OR RAISE THE ANNUAL ASSESSMENT UNDER CERTAIN CONDITIONS AND WITHIN CERTAIN LIMITS.

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

Section 1. That 1302 Sec. 45 of the Revised Code of Delaware, 1935, as amended by Chapter 109, Volume 42 Laws of Delaware, be and the same is hereby further amended by repealing and striking out all of 1302 Sec. 45, and by substituting in lieu thereof a new section to be styled 1302 Sec. 45.

1302--Sec. 45 General Assessment Every Four Years; Additional Assessment Annually :--A general assessment of persons and real estate and houses and other buildings owned by tenants or occupiers on lands owned by others in Kent County shall be made by the Board of Assessment for the year 1934 and a like general assessment shall be made every four years thereafter. This General Assessment, when so made, shall stand and be acted on for four years, unless one of the annual assessments herein provided for shall add to said assessment or change or alter certain items of same, in which case the revision or alteration shall stand and be acted on in place of the item appearing on said General Assessment.

The Board of Assessment shall, annually, assess the capitation tax of all persons liable, who have arrived at twenty-one years of age since the preceding assessment, or who have come to reside in the Assessment District or Hundred or who have

been before omitted, and they shall also assess new ground rents, and houses and other buildings owned by tenants and occupiers on lands owned by others and any real property before omitted. And said Board of Assessment shall annually, also,--upon change of ownership of real estate, or after improvements or additions have been made thereon or depletions suffered thereon since the last General Assessment--alter, change, correct or adjust, by raising or lowering said assessment or assessments, as said Board of Assessment shall determine to be proper, giving such notice to the owner or owners of the property affected as provided by Chapter 44-1303 Sec. 46 of the Revised Code of Delaware, 1935.

They shall also certify and return all descents, alienations and changes of ownership of real-estate, ground-rents and houses and other buildings owned by tenants or occupiers on lands owned by others ; and the person who, by the assessment list as the same shall appear to have become the owner, shall be assessed as said Board of Assessment shall determine to be proper.

Section 2. That 1304 Sec. 47 of the Revised Code of Delaware, 1935, be amended by striking out the numerals "15" and letters "th" (15th) appearing in second line of said section and substituting in lieu thereof the numeral "1" and the letters "st" (1st). Also by striking out the word "fifteenth" appearing in the seventh line of said section and substituting in lieu thereof the word "first". Also by striking out the word "Thirtieth" appearing in the eighth line of said section and substituting in lieu thereof the word "fifteenth".

Section 3. All acts or parts of acts inconsistent herewith are hereby repealed only in so far as the inconsistency may occur.

Approved March 29, 1943.