AN ACT Creating a Board of Revision of Assessments for each Hundred or Assessment District in the State of Delaware.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That the Levy Court Commissioners for them several Counties in this State shall annually in the month of December appoint two citizens from each hundred or assessment district in their respective counties, who are competent judges of the value of real and personal property and especially of buildings, who with the assessor of such hundred or district shall compose a Board of Revision of Assessments for such hundred or district; provided, however, that not more than one of the two citizens so appointed shall be of the same political party; and provided further, that such appointment shall not be made in years in which no assessment or revision of assessment is made.
Section 2. That the said Board of Revision shall sit between the hours of ten A. M. and five P. M. on the last Tuesday in January in New Castle and Sussex Counties, and between the same hours on the first Tuesday in March in Kent County, and each day thereafter during the same weeks, if necessary, and that such place or places in such hundred or district as it deems most convenient for the tax payers of such hundred or district. Notice of the time and place of sitting shall be posted by the assessor of such hundred or district in New Castle and Sussex Counties before the tenth day of January, and in Kent County before the twentieth day of February, in at least five public places in each of the election districts of such hundred or district.
Section 3. That the said Board of Revision of which the said assessor shall be chairman, or a majority of them, shall at such times and places as provided in Section 2 of this Act, hear and determine all appeals, review and, in its discretion, revise, alter or change the assessment and generally have full power and authority to do whatsoever things necessary to make the assessments throughout such hundred or district fair and equitable; and shall have authority to call upon and demand the assessor to furnish it such data as he may have secured for the purpose of determining his assessments; provided, however, that said Board shall have no authority to hear and determine appeals and to revise the assessments at any time or times except such as provided by Section 2 of this Act. Any assessor failing to furnish such data demanded as aforesaid shall be guilty of a misdemeanor and upon conviction thereof before ally Justice of the Peace be fined for each offense Five Dollars.
Section 4. That the citizens so appointed shall receive for their services a per diem allowance of three dollars for each day said Board of Revision sits, not exceeding three days, which compensation shall be paid by the Levy Court Commissioners for their respective Counties; if said Board of Revision sits for more than three days the citizens so appointed shall serve without compensation for all days after the first three days.
Section 5. That from and after the passage of this Act no assessor in any such hundred or district shall sit for the purpose of correcting errors or assessing persons omitted, except with the said Board of Revision as a member thereof as provided in this Act.
6. That nothing in this Act shall in any way limit, change or interfere with the rights and duties of the Levy Court Commissioners for the several Counties of this State relative to assessments as now provided by law.
Section 7. That all acts and parts of acts inconsistent herewith be and the same are hereby repealed.
Approved April 9, A. D. 1907.