AN ACT in relation to the Assessment of Real and Personal Property in Kent County.
Be it enacted the Senate and House of Representatives of the State of Delaware in General Assembly met:
SECTION 1.- A general assessment of personal property in Kent county shall stand and be acted upon for four years, and shall be made so as to be returned on the first Tuesday in February, A. D. 1899, and every fourth year thereafter ; and a general assessment of real property shall stand and be acted upon for four years and shall be made so as to be returned on the said first Tuesday in February, A. D. 1899 and every fourth year thereafter.
SECTION 2. Provided always, that each assessor of the respective Representative Districts of Kent county, shall annually assess the personal property and the capitation tax of all persons liable, who have arrived at the age of twenty-one years since the preceding assessment, or who have come to reside in the representative district or who have been omitted and all new leases taken by lessees of houses in cities or towns or other places, new ground rents, any real property before omitted and personal property acquired by bequest. And provided further, that each assessor shall annually add to the assessment of each parcel of real estate ill cities and towns and villages, the value of any buildings or structures of a permanent character, which may have been erected thereon since the last general assessment of real properly. He shall also certify and return all decents and alienations, and changes of ownership of real estate ; and the person who by the assessment list, as the same shall be made from such returns, shall appear to have become the owner, shall be assessed with the value thereof then in force.
SECTION 3. The return of the assessors in the different representative districts in the State, with such corrections as the Levy Court shall make, shall be a part of the assessment list of said representative district, and shall be conclusive.
SECTION 4. All the law of this State applicable to assessments not inconsistent herewith, is made a part of this act.
Approved June 1, A.D. 1898.