HOUSE BILL NO. 67
AN ACT TO AMEND CHAPTER 13, TITLE 9 OF THE DELAWARE CODE RELATING TO THE ASSESSMENT OF PROPERTY IN NEW CASTLE COUNTY IN YEARS OF GENERAL REASSESSMENT OF PROPERTY.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Section 1308, Chapter 13, Title 9 of the Delaware Code by adding a new subparagraph (d) to read as follows:
"(d) Notwithstanding any provision of this Title, for any fiscal year in which the county government of New Castle County proposes to implement a general reassessment of property, the County Government may by ordinance establish appropriate and reasonable time periods for the filing of exemption applications; submission, inspection and certification of assessment rolls; notices of usessments; appeals from such assessments; and any other requirements relating to the implementation of the general reassessment. In no case, however, shall the County Government extend any such period more than 10 days beyond that otherwise established in this Title. This authorization shall apply only to the fiscal year in which the general reassessment is implemented. In each fiscal year thereafter, the procedures specified in this Title shall be followed."
Section 2. This Act shall become effective immediately upon its signature by the Governor and shall apply to any acts required to be taken by New Castle County in connection with the implementation of the general reassessment for Fiscal Year 1986.
Approved February 6, 1985.