CHAPTER 80

VALUATION AND ASSESSMENT OF PROPERTY

EXEMPTING CERTAIN LANDS BELONGING TO LIONS CLUB OF SMYRNA, DELAWARE

AN ACT TO AMEND ARTICLE 1, CHAPTER 44, REVISED CODE OF DELAWARE, 1935, AS AMENDED, RELATING TO VALUATION AND ASSESSMENT OF PROPERTY, BY EXEMPTING CERTAIN LANDS AND IMPROVEMENTS OF THE LIONS CLUB OF SMYRNA, DELAWARE, FROM ASSESSMENT AND TAXATION.

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

Section 1. That 1258. Sec. 1. of Article 1, Chapter 44, Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by adding a new paragraph at the end of said section, as follows:

"The lands of the Lions Club of Smyrna, Delaware, a corporation of the State of Delaware, consisting of two lots on the north side of Frazier Street in the Town of Smyrna, Kent County and State of Delaware, and the improvements thereon, devoted to the use of the public as a Youth Center, shall be exempt from all taxes, assessments, burdens or impositions for State, County, or Municipal purposes, so long as the said lands and improvements continue to be devoted to the use of the public."