Delaware General Assembly




Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the Members elected to each Branch of the Legislature concurring therein):

Section 1. That Chapter 158, Volume 36, Laws of Delaware, entitled "An Act Changing the Name of 'The Town of Dover' to 'The City of Dover' and establishing a Charter therefor, as amended" be and the same is hereby amended by repealing Section 47 of said Chapter 158, Volume 36, and inserting in lieu thereof the following to be known as Section 47 thereof:

Section 2. Section 47. That in the year 1950 and every year thereafter, there shall be made a true, just and impartial valuation and assessment of all the real property within the City and all the personal property subject to County taxes within the City (excepting farm lands to the extent that they are exempted by the provision of Section 1 of this Charter, and excepting also personal property or any farm lands actually used for or in connection with farming), locating each parcel of real property by street and number or other description, and also an assessment of all residents of the City above the age of twenty-one years, as well those owning as those not owning real property or personal property within its limits. The said valuation and assessment shall be made by an assessor or assessors who shall be elected by the Council at the previous December meeting by a majority vote thereof, and an assessor shall be a free-holder within the corporate limits of the City. Before entering upon the duties of his office, he shall be sworn or affirmed by a Justice of the Peace to perform the duties of his office with fidelity and without favor or partiality.

The assessment as aforesaid made in the year 1950 and every year thereafter, shall be made prior to the first day of March in each year.

The assessment made in the year 1950 and in every year thereafter shall be known as the General Assessment.

The assessment shall be set down by the assessor or assessors in two or more copies as the Council shall direct, and shall be delivered to the Council as soon as made. The real property and personal property of the assessors shall be assessed by the Council. The Council shall, prior to the fifteenth day of March in the year 1950 and prior to the fifteenth day of March in each year thereafter cause a copy of the general assessment to be hung up in two public places in the City, there to remain for the space of 'ten days for public information. With the copies of the general assessment hung up as aforesaid, shall be a notice of the day, hour and place that the Council will sit as a Board of Revision and Appeal. Notice of the hanging up of the copies of the assessment, and of the day, hour and place when the Council will sit as a Board of Revision and Appeal shall be published in at least one issue of the newspapers, published in said City. On the day and at the time and place designated in the notice aforesaid, the Council shall sit as a Board of Revision and Appeal to correct and revise the assessment hung up as aforesaid and to hear appeals concerning the same. They shall have full power and authority to alter, add to, deduct, and take from the said assessment. The decision of a majority of the Council sitting shall be final and conclusive.

No Councilman shall sit on his own appeal.

The assessment as revised and adjusted by the Council as aforesaid shall be the basis for the levy and collection of taxes for the city.

The Council shall have the right to levy and collect taxes on gas mains, telephone, telegraph or trolley poles or other erection of like character within the limits of the City together with the wires thereon strung, and to this end may at any time direct the same to be included in or added to the City assessment.

Nothing in this act contained shall be deemed or held to invalidate or otherwise affect any assessment made prior to the approval of this act or any tax levied thereunder.

Approved June 29, 1949