CHAPTER 93

AN ACT TO AMEND CHAPTER 207, VOLUME 17, LAWS OF DELAWARE, AS AMENDED BY CHAPTER 118, VOLUME 30, LAWS OF DELAWARE, RELATING TO THE TAXATION OF UTILITIES IN 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 concurring therein):

Section 1. That Chapter 118, Volume 30, Laws of Delaware, be and the same is hereby stricken, and Chapter 207, Volume 17, Laws of Delaware, as amended, be and the same is hereby amended by adding a new paragraph at the end of Section 84 thereof in the following words to wit:

"The Council of the Mayor and Council of Wilmington may fix a rate on the assessment of all street railway lines, all gas mains, all electric light poles and wires, all telephone or telegraph poles and wires, all poles and wires used in transmitting heat, light or power, all pipes, conduits, wires or other underground construction, used as electric light, telephone or telegraph lines, or in transmitting electric light, heat or power, and all pipes or conduits used in carrying water, located on the public streets in the City of Wilmington or on private property not otherwise taxed, excepting those now exempted from taxation by law, not exceeding three and one-half times the rate fixed on real estate in the City of Wilmington. Provided that whenever the said Council shall so fix a rate on said assessment greater than that fixed on real estate in said City such tax, when paid, shall be accepted in lieu of any and all taxes assessed or levied for that year against said property or the respective owners or operators thereof by The Mayor and Council of Wilmington, other than the normal tax assessed and levied against the real estate of such owners or operators ; provided further, however, that the provisions of this Act shall not be taken as establishing a basic rate for assessing real estate."

Approved May 27, 1965.