CHAPTER 93

DOVER

AN ACT TO AMEND THE CHARTER OF THE CITY OF DOVER, CHAPTER 158, VOLUME 36, LAWS OF DELAWARE, BY REVISING THE METHOD OF HEARING APPEALS FROM THE GENERAL ASSESSMENT.

Be it enacted by the General Assembly of the State of Delaware (two-thirds of all Members of each House concurring therein):

Section 1. The Charter of The City of Dover, Chapter 158, Volume 36, Laws of Delaware, is hereby amended by striking out the fourth and fifth paragraphs of Section 47 of the said Charter, as the same appears in amended form in Chapter 314, Volume 47, Laws of Delaware, and inserting in lieu thereof the following three paragraphs:

The assessment shall be set down by the assessor or assessors in two or more copies, as the Council shall direct, and shall be delivered to the Council as soon as made. The real property of the assessor or assessors shall be assessed by the Council. The Council shall, prior to the 15th day of March of the year 1950 and of each year thereafter, cause a copy of the general assessment to be posted in two public places in the City, there to remain for the space of ten days for public information.

Council may direct that appeals from any general assessment shall be heard by a committee of not less than three councilmen appointed by the Mayor. Such a committee of councilmen shall sit at a stated place and time to hear the appeals of all taxpayers dissatisfied with the assessment of their properties, shall collect such information as they deem proper and shall report their findings and recommendations to a meeting of full Council. At the said meeting of the full Council the recommendations of the committee shall be received, together with such other information as the Council shall permit or require, and each appealing taxpayer may be heard in behalf of his appeal. The Council shall have full power to correct, revise, alter, add to, deduct and take from the assessment. The decision of a majority of the councilmen sitting shall be final and conclusive, provided that no councilman shall vote on his own appeal.

Notice of the day, hour and place that a committee of councilmen will sit to hear appeals and of the day, hour and place when the full Council will sit to act on such appeals shall be posted with the general assessment in two public places for a period of ten days as aforesaid. Notice of the posting of the copies of the assessment and of the times and places of the meetings of the committee of councilmen and of the full Council to hear appeals shall be published in at least one issue of a newspaper published in the City.

Approved May 14, 1957.