AN ACT TO PERMIT MUNICIPALITIES TO ADOPT COUNTY ASSESSMENTS FOR PURPOSES OF MUNICIPAL TAXATION AND PROVIDING FOR THE IMPLEMENTATION THEREOF.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 22, Delaware Code, is hereby amended by adding a new Chapter 9 as follows:
ASSESSMENTS FOR MUNICIPAL TAXATION.
Section 1. Any municipal corporation in this State (hereinafter referred to as "municipality") may by ordinance elect to use the assessments and supplementary assessments for property in the municipality as established annually or quarterly by the Board of Assessment or Board of Assessment Review in which such municipality is located, subject to statutory judicial appeals, as the assessment role of such municipality for municipal taxation.
Section 2. The election by the municipality to use the County assessments shall be made before February 1 of any year and shall continue in effect from year to year until revoked by ordinance adopted by the municipality. Notice of such election shall be given to the Board of Assessment or Board of Assessment Review prior to March 1 in the year in which such election occurs and shall be published at least once a week for two weeks prior to March 1 of each year in at least two newspapers in the municipality, or to the extent no such newspaper exists, then in a newspaper of general circulation in the County in which such municipality is located.
Section 3. The municipality shall be entitled to receive a copy of the County assessments for the properties in the municipality from the Board of Assessment or Board of Assessment Review upon payment of the costs of producing the copy.
Section 4. At the time of certification provided in Section 8315, Title 9, Delaware Code, the Board of Assessment or Board of Assessment Review shall certify the total assessed valuation for properties in the municipality to each municipality which shall have theretofore furnished the notice provided for in Section 2 of this Chapter.
Approved July 14, 1969.