CHAPTER 132

NEW CASTLE COUNTY VALUATION AND ASSESSMENT OF PROPERTY

AN ACT TO AMEND CHAPTER 44 OF THE REVISED CODE OF DELAWARE, 1935, AS AMENDED, ENTITLED "VALUATION AND ASSESSMENT OF PROPERTY" IN RELATION TO THE ASSESSMENT OF PROPERTY IN NEW CASTLE COUNTY.

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

Section 1. That Chapter 44 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by striking out and repealing all of 1277. Sec. 20. thereof and enacting and inserting in lieu thereof the following:

The Board of Assessment of New Castle County shall ascertain and assess according to law, al) the taxable property in each election district outside of the City of Wilmington and in the City of Wilmington and make a written statement thereof showing the names of the owners or last owners or reputed owners, if known arranged alphabetically and at least three consecutive letters of the last names thereof, or by street and number, or by other brief description, the different kinds of property, the value of each kind, the amount of each owner's, last owner's or reputed owner's assessment and the amount of assessment of each of said election districts not included within the corporate limits of any incorporated town and city, and the amount of assessment of each incorporated town and city within said county. The name on said statement will be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment of any tax based thereon.

Section 2. That 1278. Sec. 21. Chapter 44 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby repealed.

Approved April 3, 1947.