CHAPTER 100

VALUATION AND ASSESSMENT OF PROPERTY

AN ACT TO AMEND CHAPTER 83 TITLE 9 OF THE DELAWARE CODE RELATING TO VALUATION AND ASSESSMENT OF PROPERTY.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Chapter 83, Title 9 of the Delaware Code is amended by striking out subsection (e) of § 8320 thereof and substituting and enacting in lieu thereof the following new subsection:

(e) The forms and schedules for the return of taxable property, provided for herein, shall have appended thereto a form of certificate to be signed by the person making the return, or in case of a firm, association of persons, or corporation, by a member of such firm or association of persons, or by an officer of the corporation duly authorized so to act, that the return as made is a true, full and complete list of all real property liable to assessment and taxation and that the return fairly and truly describes the property and truly represents its true condition. The fact that an individual's name is signed on a certification attached to a corporate report shall be prima facie evidence that such individual is authorized to certify the report on behalf of the corporation; however, the official title or position of the individual signing the corporate report shall be designated.

Approved May 22, 1957.