Delaware General Assembly

CHAPTER 77.

VALUATION AND ASSESSMENT OF PROPERTY.

AN ACT to re-enact, re-publish and amend Chapter 79, of Volume 28, Laws of Delaware, being entitled, "An Act to amend Chapter 44 of the Revised Code of the State of Delaware by providing for the better assessment of taxes for Sussex County, abolishing the office of Assessor, providing a Board of Assessment, and prescribing the powers and duties of said Board."

Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met:

That Chapter 79; Volume 28, Laws of Delaware, is amended to read as .follows, and as amended is hereby re-enacted and republished:

Section 1. That 1099, Sec. 2, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1099 A. Sec. 2 A., as follows:

1099 A. Sec. 2 A. That from and after the first day of April, A. D. 1915, the office of Assessor in the several Hundreds and Districts of Sussex County where Assessors are elected is hereby abolished, and the duties heretofore devolving upon them shall be performed by a Board of Assessment, to be composed of three persons.

Section 2. That 1100, Sec. 3, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section, to be known as, 1100 A. Sec. 3 A., as follows:

1100 A. Sec. 3 A. The term of office of the members, of the Board of Assessment of Sussex County shall be for six years, commencing on the first Tuesday of March of the year in which they-shall be appointed respectively.

Section 3. That 1101, Sec. 4, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1101 A. Sec. 4 A, as follows:

1101 A. Sec. 4 A. On or before the first day of May, A. D. 1915, the Governor shall appoint three suitable persons, residents of Sussex County, no more than two of whom shall be of the same political party, who, when qualified, shall compose the first Board of Assessment for Sussex County. The members of said 1308rd so appointed shall serve until the first Tuesday in March, A. D. 1917.

During the month. of February, A. D. 1917, the Levy Court of Sussex County shall appoint three suitable persons, residents of Sussex County, no more than one of whom shall be appointed from any one senatorial district of said County, and no more than two of whom shall belong to the same political party, who shall compose the Board of Assessment of Sussex County. One of the persons so comprising said Board of Assessment shall be appointed for a term of two years from the first Tuesday in March, A. D. 1917; one other of said persons shall be appointed for a term of four years from said first Tuesday in March, A. D. 1917; and the third one of said persons shall be appointed for it term of six years from said first Tuesday in March, A. D. 1917; and thereafter, upon the expiration of the term of office of each of the three persons so appointed, the said Levy Court of Sussex County shall appoint a. suitable person as a member of said Board of Assessment for the full term of six years.

Any member of said Board may be removed by the Levy Court of his respective County for any failure to perform the duties of his office, or any other sufficient cause, after due notice and hearing. Any person so removed shall have the right to appeal from said judgment or decision to the Superior Court, which said Court shall, upon such appeal, in a summary proceeding, either affirm or reverse the decision of the Levy Court. If such judgment or decision be reversed the person appealing shall be remitted to his said office, and shall be entitled to all arrears of compensation.

No member of said Board of Assessment shall, during the time for which he is appointed, be a Levy Court Commissioner, County Treasurer, Receiver of Taxes or Collector. If a vacancy occurs by death, removal from the County, resignation or otherwise in said Board, such vacancy shall be filled by the Levy Court of the County in which such vacancy occurs for the unexpired term.

Section 4. That 1102, Sec. 5, of Chapter 44, of the Revised Code is hereby repealed with respect to Sussex County.

Section 5. That 1103, Sec. 6, of Chapter 44 of the Revised Code, is repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of 1103 A. Sec. 6 A., as follows:

1103 A. Sec. 6 A. Each member of the Board of Assessment for Sussex County shall receive for the year in which a general assessment is made the sum of One Thousand Dollars ($1,000.00), payable in equal monthly installments, and in the year in which an annual assessment is made, the sum of Five Hundred Dollars ($500.00), payable in equal monthly installments. No member of said Board of Assessment shall be paid his monthly salary, however, until the said 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 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 of any taxable property, either real or personal, in the County; and, when sitting for the purpose of hearing appeals from assessment, during the month of February of each year as by law required, the members of 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 said members of the Board of Assessment.

Section 6. That 1104, See. 7, of said Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County.

Section 7. That 1105, Sec. 8, of Chapter 44 of said Revised Code, is repealed with respect to Sussex County.

Section 8. That 1107, Sec. 10, of Chapter 44 of said Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 is hereby amended by the addition of a new Section to be known as, 1107 A. Sec. 10 A., as follows:

1107 A. Sec. 10 A. The Board of Assessment, appointed by the Governor as aforesaid, shall forthwith proceed to make a general assessment of the assessable persons and property of persons in Sussex County, which said assessment shall. be returned so as to be acted upon for the year 1916, and shall stand and be acted upon for six years. Every general assessment shall stand and be acted upon for six years.

Section 9. That 1108, See. 11, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 is hereby amended by the addition of a new Section, to be known as, 1108 A. Sec. 11 A., as follows:

1108 A. Sec. 11 A. The Board of Assessment for Sussex County shall annually make an assessment of the persons and personal property of persons in Sussex County, and in making such assessment the said Board of Assessment shall value and assess, in the same manner in which it valued and assessed in the general assessment, all personal property liable to assessment, all additions, new buildings, and improvements, and all persons liable who have arrived at twenty-one years of age since the preceding assessment, or who have become residents in the County, or who have been omitted, and the personal property of all such, and it shall strike from said assessment list all personal property sold and removed from the County, and the names of all persons who have died, or who have removed from the County.

In making the annual assessment of persons and personal property as aforesaid, the said Board is authorized and directed to examine carefully the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person, or the personal property of any person, may be omitted from the assessment lists. The said Board of Assessment, or smite member thereof, shall, for the purpose aforesaid, visit in person each election district at least one day, and as often as it shall be necessary, to ascertain the names of persons in each election district liable to capitation tax, and the personal property of all such.

It shall also in the said annual assessment revise the assessment with respect to all real estate which has been sold or transferred during the year.

Section 10. That said Chapter 44, of the Revised Code be amended by the addition of new section, to be known as, 1109 A. Sec. 12 A., as follows:

1109 A. Sec. 12 A. The said Board of Assessment of Sussex County shall have the power and it shall be its duty, to value and assess all property which by law is liable to taxation, and assessment for public purposes, and to revise all valuations and assessments of such assessable property in said County, and to lower or increase said assessments and valuations, and to take proceedings for the discovery of all unassessed property of every kind.

Whenever the Board of Assessment shall purpose to alter or change any assessment by increasing the same, or make a new assessment other than a general or annual assessment, it shall, before said alteration, change or new assessment is made, give five days' notice in writing to the owner of the property affected thereby, and if such owner cannot be found within the County by reasonable inquiry, then to the person in possession of the property, or to the person in whose custody the same may be, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on said land.

Section 11. That 1110, See. 13, of said Chapter 44, of the Revised Code, is repealed with respect to Sussex County.

Section 12. That 1112, Sec. 15, of said Chapter 44 of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 be further amended by the addition of a new section, to be known as; 1112 A. Sec. 15A., as follows:

1112 A. See. 15 A. The Board of Assessment shall, on or before the fifteenth day of February of each year, post in some convenient place in each election district of the County, a copy of the assessment of such election district :is made by it. The said Board shall sit during each secular day, commencing on the fifteenth day of February, and ending on the first day of March of each year, to hear appeals, and to make additions and corrections to said assessment. Notice of the places where said assessment is posted, and of the time and place of sittings to hear appeals, and to make additions and corrections as aforesaid, shall be given by advertisement published at least once each week for two weeks, in at least two newspapers in said county, and by such other means as will best bring notice of the same to persons interested; Provided, that in the year of an annual assessment it shall not be necessary for the Board of Assessment to make and post a copy of the assessment, except as to persons or property in respect of which a change has been made in the assessment since the previous year.

If any taxable shall fail or neglect to prefer his appeal to the Board of Assessment, he shall be liable for the tax for such year as shown by the assessment lists.

After the closing of the hearings, and the settlement of all appeals, and the adjustment of the assessment list, the said Board of Assessment shall ascertain the total of the assessed valuation of the County, and certify the same to the Levy Court on or before the first, day of April, as a basis on which to estimate and fix the tax rate.

It shall be the, duty of the said Board of Assessment to ascertain and report to the Levy Court of the County the names of all persons liable to capitation tax, the said report to the said Levy Court being made at the same time that the report of the total valuation and assessment is made.

Section 12. That 1113, Sec. 16, of Chapter 44, of the Revised Code is hereby repealed with respect to Sussex County, and said Chapter 44 be, and the same is, hereby amended by the addition of a new section, to be known as, 1113 A. See. 16 A., as follows:

1113 A. Sec. 16 A. The Board of Assessment, immediately upon entering upon their duties, and in every year in which a general assessment is made, shall notify in writing every person, firm, association of persons, or corporation, who or which may own property liable to assessment, and every person, firm, association of persons or corporation, having the care, management or custody of real or personal property liable to assessment, to deliver to said Board of Assessment within thirty days after such notice, a particular account of the real or personal property owned by him, it, or them, or which is in his, its’ or their care, management or control, together with the correct name of such owner, and his place of residence, with the parcels of real estate separated and identified in a reasonable manner, and the articles of personal property, correctly itemized, and the true value of each parcel of real estate or item of personal property. Such return shall be made in said manner in every year of a general assessment. Accompanying such written notices shall be a form or schedule for the making of proper returns.

The Board of Assessment shall have full power to compel any

other or further return as occasion may require, for the purpose of making additions, corrections or alterations to the assessment lists, or to perfect the same, or to equalize assessments.

Failure to render an account and return by any person liable so to do within ten days after the time limited for the making thereof, shall be a misdemeanor, and upon conviction such person shall be fined or imprisoned, or both, in the discretion of the Court; provided, however, that the said Board is empowered to stay a prosecution for any violation of the provisions of this section upon the making and filing of a proper return and account, and the payment of a sum of money for the use of the County, to be fixed by the Board, and the costs of prosecution, if any. A copy of this section shall accompany all written notices given hereunder.

The forms and schedules aforesaid shall have appended thereto a form of certificate, to be signed by the person making said return, or, in case of a. firm, association of persons, or corporation, by a member of such firm or association, or by an officer of said corporation, that the return as made is a full, true and complete list of all real and personal property liable to assessment and taxation, and that said return fairly and truly describes the said property, and truly represents its condition and value.

Section 14. That 1115, Sec. 18; 1116, Sec. 19; 1117, Sec. 20; 1118, Sec. 21; 1119, Sec. 22; 1120, Sec. 23; 1121, Sec. 24, of said Chapter 44 of the Revised Code, are hereby repealed with respect to Sussex County.

Section 15. That 1122, Sec; 25 of said Chapter 44 of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is further amended by the addition of a new section, to be known as, 1122 A. Sec. 25 A., as follows:

1122 A. Sec. 25 A. If any person making oath or affidavit required under the provisions of the assessment laws relating to Sussex County, shall swear falsely, he shall be guilty of the crime of perjury.

Section 16. That said Chapter 44 of the Revised Code be farther amended by the addition of a new section, to be known as, 1123 A. Sec. 26 A., as follows:

1123 A. Sec. 26 A. The said Board of Assessment of Sussex County shall, on or before the first day of April in each year, prepare and furnish to the Levy Court duplicates of all the assessments and alterations and corrections thereof made by it, in books to be furnished by the Levy Court.

The said Board of Assessment shall have their offices in the County Court House of said County, and the members thereof shall be present, in person or by clerks duly authorized to act for them, every secular day in the year, holidays excepted, to hear any and all questions that may arise in reference to said valuation and assessment, and the said Board shall have the power to correct said assessment lists at any time, subject, however, to the notices required by this Act to be given. And for such purposes the said Board shall have authority to sit at convenient places in said County.

The said Board of Assessment shall have the power to select a clerk at a salary to be fixed by the Levy Court of Sussex County, whose duties shall be as prescribed by said Board of Assessment.

Section 17. That 1124, Sec. 27, of said Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County, and said chapter is further amended by the addition of a new section, to be known as, 1124 A. Sec: 27 A., as follows:

1124 A. Sec. 27 A. The Board of Assessment, or any member thereof, may personally inspect each tract or parcel of real estate returned by the owner thereof, on the forms and schedules aforesaid, and shall report in writing to said Board their opinion as to its value; and if it shall appear that any property as returned is not sufficiently valued, the Board of Assessment shall give notice thereof to the owner or person making such return and valuation, and shall fix a day, not less than five days after the date of said notice, for a hearing and determination.

If any taxable shall make complaint to the Board of Assessment that the real estate in any election district, as compared "with other election districts, is not assessed in a fair and equitable manner, it shall be the duty of said Board, or some member thereof, to visit personally the said election district, and to inspect personally the properties, the assessment of which is complained of, thereby to equalize and make perfect the assessments.

The said Board of Assessment shall have power to summon and to compel the attendance of witnesses, to examine such witnesses, and to compel the production of books and papers as they may deem necessary, with respect to any assessable property, and each member of the said Board of Assessment is hereby empowered to administer oaths or affirmations. Any person or persons, member of any firm, association of persons, or the officer of any corporation or agent who shall fail, refuse or neglect to answer questions submitted by the Board of Assessment, or any member thereof, with respect to assessable property, or shall fail, neglect or refuse to produce when required, such books and papers as the Board of Assessment may deem necessary with respect to assessable property, he shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined or imprisoned, or both, in the discretion of the Court.

Section 18. That 1125, See. 28, of said Chapter 44 of the Revised Code, be and the same is hereby repealed with respect to Sussex County, and said Chapter be further amended by the addition of a new section, to be known as, 1125 A. Sec. 28 A., as follows:

1125 A. See. 2S A. The said Board of Assessment shall have power, if, in their discretion, after full examination they find that the assessment of any incorporated town, city or school district in Sussex County, made by .the duly constituted assessors thereof, is a fair and true assessment, at the real cash value of the property of the taxables in such town, city or school district, to adopt said assessment, or such portion thereof as they may deem sufficient, as the assessment thereof for County purposes.

Section 19. That 1126, Sec. 29, of said Chapter 44 of the Revised Code is hereby repealed with respect to Sussex county, and said Chapter 44 is hereby amended by the addition of a new section, to be known as, 1126 A. Sec. 29 A., as follows:

1126 A. Sec. 29 A. It shall be the duty of every purchaser of real estate in any County to make a report to the Board of Assessment of Sussex County of the conveyance made to him, with a description of the real estate, and on so doing, the same shall be noted without charge on the deed of conveyance by the said Board of Assessment; but if said purchaser shall omit said duty the Recorder of Deeds shall not admit the deed of conveyance to record in his office without charging twenty-five cents for each piece of real estate therein described, and it shall then be the duty of such Recorder to furnish the proper description of such real estate, with the date of conveyance and the name of the grantor and grantee, within ten days to the Board of Assessment; and it shall be the duty of each devisee by will, or the heirs at law of any decedent to make a like return to said Board of Assessment of the property so devised or descending. And it shall be the duty of the Register of Wills of said County to furnish such descriptions of such real estate as is devised, or which descends, so far as the records in his offices shall enable him to do, and whether the same, if devised, be in trust or a devise in fee, or otherwise.

Section 20. That 1128, Sec. 31, of Chapter 44 of the Revised Code, is hereby repealed with respect to Sussex County.

Section 21. That 1130, See. 33, of Chapter 44 of the Revised Code, is hereby repealed with respect to Sussex County, and said chapter is further amended by the addition of a new section, to be known as, 1130 A. Sec. 33 A., as follows.

1130 A. See. 33 A. The Board of Assessment for Sussex County shall ascertain and assess according to law, all the taxable property in each election district, and shall make a written statement thereof, showing the names of the owners, arranged alphabetically, and at least three consecutive letters of the last name thereof, the different kinds of property, the value of each kind, the amount of each owner's assessment, .and the amount of assessment of each election district. The Board of Assessment shall distinguish between improved land and unimproved land, and shall state whether such unimproved land is timber land, swamp, or marsh, and the number of acres of each.

Section 22. That the provisions of 1131, Sec. 34, of said Chapter 44 of the Revised Code, shall apply to the Board of Assessment of Sussex County.

Section 23. That 1133, Sec. 36, of said Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County, and said Chapter 44 be further amended by the addition of a new section, to be known as, 1133 A. Sec. 36 A., as follows:

1133 A. Sec. 36 A. All property, real and personal, subject to assessment, shall be assessed at its true value in money. If the said Board of Assessment, or any member thereof, shall knowingly and willfully value or assess any property upon any other principle than its actual value, each of the members of said Board participating therein shall be deemed guilty of a misdemeanor, and shall be fined in any sum not exceeding One Hundred Dollars.

Section 24. That 1134, Sec. 37, of Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County.

Section 25. That 1137, Sec. 40, of Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County.

Section 26. That 1138, Sec. 41, of Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County, and said Chapter is further amended by the addition of a new section, to be known as, 1138 A. Sec. 41 A., as follows:

1138 A. Sec. 41 A. The Levy Court of Sussex County shall during the month of February in each year, value and assess the property of the members of the Board of Assessment.

The said members shall make the same returns and schedules and certifications as is provided in this Act for other taxables.

Section 27. That 1139, Sec. 42, of Chapter 44 of the Revised Code is hereby repealed with respect to Sussex County, and said Chapter 44 is hereby further amended by the addition of a new section, to be known as, 1139 A. Sec. 42 A., as follows:

1139 A. Sec. 42 A. Each member of the .Board of Assessment, before entering upon his duties, shall appear before the Levy Court of Sussex County to take the oath of office prescribed by the Constitution. The oath of office may be administered by the Clerk of the Peace of Sussex County, or any member of the Levy Court of said County, and a minute thereof shall be entered upon the records of said Levy Court.

Section 28. That the provisions of 1141, Sec. 44, of Chapter 44, of the said Revised Code shall apply to the Board of Assessment for Sussex County.

Section 29. That 1142, Sec. 45, 1143, Sec. 46 of said Chapter 44 of the Revised Code, are hereby repealed with respect to Sussex County.

Section 30. That said Chapter 44 be further amended by the addition of a new section, to be known as, 1144 A., Sec. 44 A., as follows:

1144 A. Sec. 44 A. Any notices required to be given under the provisions of this Act may be sent by mail, and when any such notice is so sent, the day of the mailing thereof shall be deemed and taken to be the day of the giving of said notice.

Approved April 2, A. D. 1919.