RELATING TO BOARD OF ASSESSMENT FOR CITY OF WILMINGTON
AN ACT TO AMEND CHAPTER 121 VOLUME 28, LAWS OF DELAWARE AS AMENDED BY CHAPTER 142 VOLUME 36, LAWS OF DELAWARE, RELATING TO THE DATE OF COMPLETION OF ASSESSMENT AND THE DATE OF HEARING APPEALS BY THE BOARD OF ASSESSMENT FOR THE CITY OF WILMINGTON.
Be it enacted by the General Assembly of the State of Delaware (two-thirds of all the Members of each Branch thereof concurring therein):
Section 1. That Section 14 of Chapter 121, Volume 28, Laws of Delaware, be amended by striking out all of said Section and substituting in lieu thereof the following Section to be known as Section 14:
Section 14. The Board of Assessment shall complete the assessment for tax on or before the First day of March of each year. After making such assessment the Board of Assessment shall place the same on file in the office of the Board, and shall give public notice, by advertisements printed in two newspapers and posted in the most public places within the city, that such assessment, being completed, is ready for public inspection, and also designating the time appointed by this act for the sitting of said Board to hear appeals. Such notice, by advertisement as aforesaid, shall be continued until the time for sitting of said Board for appeals as aforesaid. During the period herein provided for public inspection of said assessment, the said Board shall keep some person in its office during regular office hours, whose duty it shall be to aid the persons assessed in ascertaining the amount of their assessment. The said Board shall also furnish a copy of its assessment roll to the officer or officers designated by law to collect said taxes as soon as the same is completed, and shall furnish to him or them from time to time copies of corrections made therein.
Section 2. That Section 15, as amended by Chapter 142, Volume 36, Laws of Delaware, be further amended by striking out all of Section 15 and inserting in lieu thereof the following Section to be known as Section 15:
Section 15. The Board of Assessment for the City of Wilmington shall also hear and determine all appeals respecting the assessments. The Board shall sit at its office, or some other public and convenient place in the City of Wilmington, on each secular day during the month of March in each and every year, from 9 A. M. to 5 P. M., and at such other times as the Board may deem necessary, for the purpose of hearing appeals from assessments, and shall continue to sit during the above mentioned time, or so long as may be necessary to adjudge appeals. Upon appeals the said Board shall have power to alter any assessment, and shall also have the power to make additional assessments or alterations whether appeal has been filed or not, but where no appeal has been filed, proper notice of such additions or alterations shall be given to the owners or their agents whenever possible; the said Board in connection with said assessment shall have the power to determine and to do whatever may appertain to justice and right. Appeals shall be made in writing and in such form as the Board shall direct. No appeal shall be received or heard, or adjudication or appeal made, nor shall the assessment list be altered or added to after the thirty-first day of March; provided, however that real estate not assessed prior to the first day of March may be assessed by the said Board at any time before the assessment roll is sent to The Council, previous notice of such intended assessment, designating the time at which the same will be made, being given by said Board, in writing, to the owner or owners, or if he, she, or they, be absent from the City, then to the person or persons in possession of the premises.
Approved February 14, 1957.