AN ACT TO AMEND THE CHARTER OF THE TOWN OF FARMINGTON BY INCREASING THE AMOUNT AUTHORIZED TO BE RAISED BY TAXATION AND BY CHANGING THE TAX ASSESSMENT REQUIREMENTS.
Be it enacted by the General Assembly of the State of Delaware (two-thirds of all Members elected to each House thereof concurring therein):
Section 1. Section 6, Chapter 194, Volume 25, Delaware Laws (1909) is amended by striking out the words "three hundred dollars" as they appear in the first sentence thereof and substituting the words "three thousand dollars".
Section 2. Section 6, Chapter 194, Volume 25, Delaware Laws (1909) is further amended by striking out the second sentence of the second paragraph thereof and substituting the following sentence:
It shall be the duty of the assessor of said town, within two weeks from his appointment, to make a true, just and impartial valuation and assessment of all the assessable real estate and assessable personal property within said town, and also an assessment of all the male citizens residing in said town above the age of twenty-one years, as well as those owning real estate as those not owning real estate, of not less than one dollar ($1.00) nor more than two dollars ($2.00) per head as tax, provided that all vacant lots, pieces and parcels of land within the limits of the town, as the limits may be determined and designated exceeding one acre in quantity, shall be exempt from taxation for the uses and purposes of said town of Farmington, but all such lots, and pieces and parcels of land exceeding an acre as aforesaid, having a dwelling thereon shall be assessed and taxed as and for one town lot, and the said assessor shall forthwith, after making such assessment, deliver to the Commissioners for the time being a duplicate containing the names of all persons
assessed and the amount of assessment, distinguishing the real and personal assessment of each.
Approved March 21, 1955.