HOUSE BILL NO. 280
AN ACT TO AMEND AN ACT BEING CHAPTER 288, VOLUME 64, LAWS OF DELAWARE, AS AMENDED, ENTITLED "AN ACT TO REINCORPORATE THE TOWN OF LAUREL" TO PERMIT QUARTERLY SUPPLEMENTAL ASSESSMENTS OF REAL ESTATE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each House concurring therein):
Section 1. Chapter 288, Volume 64, Laws of Delaware, as amended, be and the same is hereby further amended by adding following Section 26 a new Section to be designated as Section 26A to read as follows:
"SUPPLEMENTAL ASSESSMENT OF TAXES Section 26A.
(a) In addition to the annual valuation or assessment provided for in Section 26 of this Charter, the Board of Assessment may, at its option, prepare quarterly supplemental assessment rolls for the purpose of:
Adding property not included on the last assessment; or
Increasing the assessed value of property which was included on the last assessment. The supplemental assessment roll may be used to correct errors on the prior assessment and to remove or modify any exemption from taxation applicable to property in the Town.
(b) Such supplemental assessment roll shall be prepared quarterly in each fiscal year. The first such supplemental assessment roll shall be certified to the Town Council on October 1 of each year; the second on December 1 of each year; the third on February 1 of each year; and the fourth on May 1 of each year.
(c) On the date of certification of a supplemental assessment roll to the Town Council:
The property owners listed thereon shall be liable to pay taxes equal to the assessed valuation of the property and multiply it by the tax rates for the then current fiscal year applicable to the property, reduced by twenty-five percent (25%) where the property is listed on the second supplemental assessment roll; by fifty percent (50%) where the property is listed on the third supplemental assessment roll; and by seventy-five percent (75%) where the property is listed on the fourth supplemental assessment roll; and
The amount of such tax shall be and remain and a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are fully paid.
(d) In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.
(e) Immediately after receiving the supplemental assessment list from the Board of Assessment, the Town Council shall cause a full and complete copy of the same, containing the amount assessed to each taxable to be hung in a public place in The Town of Laurel and there it shall remain for a period of at least ten (10) days for the information and examination by all concerned. Appended thereto and also in five (5) or more public places in said Town shall be posted notices advertising to all concerned that upon a certain day mentioned therein and not earlier than ten (10) days after the date of posting of the true and correct copy of the supplemental assessment list and notices that, at the next regular meeting of the Town Council, the Town Council will hold a Court of Appeals at which time and place they shall hear appeals from the said supplemental assessment. The decision of the Town Council sitting as the Board of Appeals shall be final and conclusive and said Town Council shall revise and complete said supplemental assessment at this sitting. No member of the Town Council shall sit upon his own appeal but the same shall be heard and determined by the other Councilmen.
(f) The Board of Assessment shall be present on the day fixed for hearing appeals to the supplemental assessment and shall furnish the Town Council such information that answers such questions as the Town Council may require in respect to any supplemental assessment from which that appeal has been taken. The Town Council shall have the authority to enforce the attendance of the members of the Board of Assessment by appropriate process."
Approved February 11, 1992.