Delaware General Assembly

CHAPTER 92

NEW CASTLE COUNTY LEVY COURT AUTHORIZING REFUND OF CERTAIN OVERPAYMENT OF TAXES

AN ACT AUTHORIZING, EMPOWERING AND DIRECTING THE LEVY COURT OF NEW CASTLE COUNTY TO REFUND CERTAIN OVERPAYMENTS OF TAXES, IN CONNECTION WITH A SPECIAL ASSESSMENT AGAINST CERTAIN LANDS FOR THE CONSTRUCTION OF ROADS IN DELAIRE, BRANDYWINE HUNDRED, NEW CASTLE COUNTY, DELAWARE.

WHEREAS, the State Highway Department of Delaware, did construct roads in Delaire, Brandywine Hundred, New Castle County, Delaware, and

WHEREAS, the Levy Court of New Castle County did afterwards cause an assessment to be made of all the lands abutting both sides of said roads and did levy and collect a special county tax on said lands, and

WHEREAS, the said Levy Court of New Castle County recognizes that said special tax for the purpose aforesaid, was excessive and that refunds should be made to the persons named below for the amounts set opposite their respective names, being the overpayment of the excessive tax levied for the construction of said roads, NOW, THEREFORE,

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 of New Castle County is hereby authorized and directed to refund overpayment of excessive taxes levied for the construction of said roads in Delaire, Brandywine Hundred, New Castle County, State of Delaware, which were levied to pay for the construction of said roads in the amount and to the persons named, as followS:

Section 2. The amounts set forth above shall be paid within thirty days after the passage and approval of this Act.

Approved May 11, 1951.