CHAPTER 172 - NEW CASTLE
AN ACT TO AMEND CHAPTER 216, VOLUME 27, LAWS OF DELAWARE, ENTITLED "AN ACT AMENDING, REVISING AND CONSOLIDATING THE CHARTER OF THE CITY OF NEW CASTLE", BY AUTHORIZING THE NEW CASTLE COUNTY ASSESSMENT BOARD VALUATIONS OF REAL ESTATE WITHIN THE CITY OF NEW CASTLE BE USED FOR THE CITY ASSESSMENT.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, with the concurrence of two-thirds of all the members elected to each House of the General Assembly:
Section 1. That Section 19 of Chapter 216, Volume 27, Laws of Delaware, entitled "An Act amending, revising and consolidating the Charter of the City of New Castle," as now amended, be further amended by adding at the end of said Section a new paragraph as follows:
"The Council of the City of New Castle is hereby vested with the power and authority, in the preparation and making of the annual city assessment of real estate within the City of New Castle for city purposes, to adopt and use the assessment and valuations made by the County Assessment Board of New Castle County of real estate within the City of New Castle, and to order and direct that such County Assessment be used as the assessment and valuations for the City Assessment of all real estate situated within the City of New Castle assessed and taxed for city purposes. There shall be added to such county assessment any taxable real estate within the city not included in the county assessment, and corrections of property or ownership shall be made in accordance with the existing facts. The person or persons making or copying the assessment shall also designate and mark in the assessment book such real estate as is "Farm Land" or "Suburban Land" as hereinbefore provided and directed in this Section."
Approved March 25, 1935.