CHAPTER 126 - VALUATION AND ASSESSMENT OF PROPERTY SALARIES AND EXPENSES OF KENT AND SUSSEX COUNTY ASSESSMENT BOARDS
AN ACT TO AMEND CHAPTER 44 OF THE REVISED CODE OF DELAWARE, 1935, ENTITLED "VALUATION AND ASSESSMENT OF PROPERTY", WITH RESPECT TO THE SALARIES AND EXPENSES OF THE MEMBERS OF THE BOARDS OF ASSESSMENT OF KENT AND SUSSEX COUNTIES.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Chapter 44 of the Revised Code of Delaware, 1935, be amended by striking out and repealing 1292. Sec. 35. thereof and enacting and inserting in lieu thereof a new 1292. Sec. 35. as follows:
1292. Sec. 35. Compensation, How Paid:--Each member of said Board shall receive a yearly salary of Fifteen Hundred Dollars, payable in equal monthly installments. The necessary traveling expenses of the members of the Board, incurred in traveling through the County for the purpose of making the assessments, shall be made up monthly and duly verified by the members of the Board, and shall be paid by the Levy Court after due investigation.
Section 2. That Chapter 44 of the Revised Code of Delaware, 1935, be and the same is hereby further amended by striking out and repealing all of 1318. Section, 61., and inserting in lieu thereof a new section to be known as 1318. Section 61., as follows:
1318. Section 61. Compensation, How Paid:--Each member of the Board of Assessment of Sussex County shall receive a yearly salary of Fifteen Hundred Dollars, payable in equal monthly installments by the Levy Court of Sussex County. No member of said Board of Assessment shall be paid his monthly salary, however, until the Levy Court shall be satisfied that the said member of said Board of Assessment has faithfully performed the duties of his office during the preceding month. And in addition to the said annual salary, each member of said Board of Assessment shall be paid by the Levy Court of Sussex County his actual and necessary traveling expenses incurred by him in traveling over the County for the purpose of investigating the value or making the assessment of any taxable property, either real or personal, in the county; and, when sitting for the purpose of hearing appeals from the assessment, during the month of February of each year as by law required, the members of the said Board of Assessment shall be paid their actual and necessary expenses for board and traveling, in connection with their duties as a Board of Appeals.
Provided, however, that all bills for expenses presented by the members of said Board of Assessment as herein provided, shall be itemized and duly verified before they shall be allowed by the Levy Court. No other or further compensation or emoluments in any guise whatsoever, shall be allowed or paid to the members of the Board of Assessment.
Approved March 14, 1945.