VALUATION AND ASSESSMENT OF PROPERTY
AN ACT to Amend Chapter 14, Volume 31, Laws of Delaware, Relating to the Assessment of Real Estate in Kent County.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 18 of Chapter 14, Volume 31, Laws of Delaware be and the same is hereby repealed and the following new sections be inserted in lieu thereof :
Section 18. A general assessment of persons, personal property and real estate in Kent County shall be made by the Board of Assessment for the year 1934, and shall stand and be acted on for four years and a like general assessment shall be made every four years thereafter.
Section 18 a. Additional Assessments Annually: The Board of Assessment shall annually assess the personal property and the capitation tax of all persons liable, who have arrived at twenty-one years of age since the preceding assessment, or who have come to reside in the Assessment District or Hundred, or who have been before omitted, new ground rents, any real property before omitted, and personal property acquired by bequest. Said Board of Assessment shall annually add to the assessment of each parcel of real estate in cities, towns and villages, the value of any buildings or structures of a permanent character, which may have been erected therein, since the last general assessment of real property. They shall also certify and return all descents, 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.
Approved June 7, 1933.