Delaware General Assembly

CHAPTER 79.

VALUATION AND ASSESSMENT OF PROPERTY.

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:

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 That 1099, Sec. 2, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1099 A. Sec. 2 A., as follows: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 That 1100, Sec. 3, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1100 A. Sec. 3 A., as follows: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 four years, commencing on the first Tuesday of March."

Section 3. That 1101, Sec. 4, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex Code County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1101 A. Sec. 4 A.,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 Board so appointed shall serve until the first Tuesday in March, A. D. 1917.

During the month of February, A. D. 1917, and every fourth year thereafter, 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 Senatorial district, and no more than two of whom shall belong to the same political party, who shall compose the Board of Assessment for Sussex County. The term of office of the members of said Board of Assessment shall be for four years, commencing always on the first Tuesday in March.

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, payable in equal monthly installments, and in the year in which an annual assessment is made, the sum of Five Hundred Dollars, payable in equal monthly installments.

The necessary travelling expenses of the members of the Board 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 6. That 1104, Sec. 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, Sec. 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 name of all persons who have died.

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 a 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, Sec. 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, 1112A. Sec. 15 A., as follows:

"1112 A. Sec. 15 A. The said Board of Assessment of Sussex County, shall, on or before the first day of January of each year post in some convenient place in each Election District of the County, a copy of the assessment of such election district as made by it. And the said Board of Assessment shall sit during each secular day of the month of February, 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 places of sittings to hear appeals and to make additions and corrections to said assessments shall be given by advertisements published at least once each week for two weeks in at least two newspapers in said County, and by such other means as will, in the discretion of the said Board of Assessment, best bring notice of the same to the parties interested.

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 13. 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. Sec. 16 A., as follows:

"1113 A. Sec. 16 A. The Board of Assessment of Sussex County shall, immediately upon entering upon their duties and in every year in which an assessment of real or personal property is made, notify in writing every person, firm, association of persons, or corporation, who owns 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, and of property, real or personal, which is in his, it's 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 and the articles of personal property itemized and the true value of each parcel of real estate or item of personal property. Such return by said owner or agent in respect to real estate shall be made in said manner in every year of a general assessment, and in respect to personal property in said manner in every year of an annual assessment. Accompanying such written notices shall be a form or schedule for the making of proper returns.

The said Board of Assessment shall have full power and authority to compel any other or further return as occasion may require for the purpose of making additions, corrections or alterations to the assessment lists.

Failure to render an account by any person liable so to do within ten days after the time limited for the making of his return, 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 of Assessment shall have the power and authority to stay a prosecution for any violation of the provisions of this Section, upon the making and filing of a proper return and the payment of a sum of money for the use of the county by the person liable, to be fixed by the said Board of Assessment and the costs of prosecution, if any. A copy of this Section shall accompany all written notices under this Section.

The forms and schedules for the return of taxable property, provided for herein, 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 of persons, or by an officer of said corporation, that the return as made is a true, full and complete list of all real and personal property liable to assessment and taxation, as aforesaid, and that said return fairly and truly describes the said property and truly represents its true 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 further 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.

The Board of Assessment for Sussex County shall have the power and authority to select a suitable person or persons from each of the representative districts of Sussex County or, if necessary, from each of the election districts of Sussex County, whose duty it shall be to assist said Board of Assessment in locating the persons and property of persons in said representative district, or in said election district, and in the valuation of assessable property. The persons so employed shall receive as compensation for his services such sum as shall be fixed by the Levy Court. The Board of Assessment shall certify in writing the name of each person so employed in each of said districts, and shall approve all bills rendered to said Levy Court by such persons so employed before payment shall be made to such persons by the said Levy Court."

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 said Board of Assessment, or any member thereof may personally inspect each or parcel of real estate returned by the owners thereof on the forms and schedules aforesaid,, and report in writing to said Board of Assessment their opinion as to its value. All real and personal property liable to assessment shall be assessed at the true value thereof. If from the reports of the assistants aforesaid, or in any other manner, 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 ten days after the date of said notice for a hearing and determination.

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, Sec. 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 county amended by the addition of a new Section to be known as, 1125 A. Sec. 28 A., as follows:

"1125 A. Sec. 28 A. The said Board of Assessment shall have the power, if in their discretion, after a full examination they find that the assessment of any incorporated town, or city, made by the duly constituted assessors thereof is a fair and true assessment at the real cash value, of the property in such town or city, to adopt and take the said assessment of the said towns or cities, 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 office 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, Sec. 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. Sec. 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 make a written statement thereof showing the names of the owners, arranged alphabetically, and at least three consecutive letters of the last named thereof, the different kinds of property, the value of each kind, the amount of each owners' assessment, and the amount of assessment of each election district."

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 repealed 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 true 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 March 16, A. D. 1915.