CHAPTER 239
NEW CASTLE COUNTY LEVY COURT
REFUND OF OVER-PAYMENTS 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 CERTAIN ROADS IN COLONIAL PARK AND LANCASTER VILLAGE IN CHRISTIANA HUNDRED, NEW CASTLE COUNTY, DELAWARE.
WHEREAS, the State Highway Department of Delaware did construct certain roads in Colonial Park and Lancaster Village in Christiana Hundred, New Castle County, State of Delaware, said roads being known as Atkins Avenue, Ogle Avenue and Taft Avenue; 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 Levy Court of New Castle County recognized that the special tax collected for the purpose aforesaid, was excessive in certain cases hereinafter named, and that refunds should be made; 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, empowered and directed to refund to the persons named herein the amounts set opposite their respective names for overpayments of taxes collected on account of the construction of the roads herein named:
To Lingo and Donovan for paving at the southwest corner of Cleveland Avenue and Taft Avenue, the sum of Eighty-seven Dollars and Forty-five Cents ($87.45).
To Wesley W. and Mary Maltman, 209 Atkins Avenue, the sum of Twenty-seven Dollars and Ninety Cents ($27.90).
To Ernest Muncy, 210 S. Ogle Avenue, the sum of Thirty-one Dollars and Ninety-five Cents ($31.95).