CHAPTER 125 - VALUATION AND ASSESSMENT OF PROPERTY RELATING TO NEW CASTLE COUNTY ASSESSMENTS AND APPEALS
AN ACT TO AMEND SECTION 1, CHAPTER 90, VOLUME 44, LAWS OF DELAWARE RELATING TO NEW CASTLE COUNTY ASSESSMENTS AND APPEALS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That the second paragraph of Section 1, Chapter 90, Volume 44, Laws of Delaware, relating to New Castle County Assessment and Appeals be and the same is hereby amended by striking out the word "months" as the same appears in the fourth line of the second paragraph of the said section and substituting therefor the word "month", and by striking out and repealing the words "and April" as the same appear in the said fourth line of said paragraph and said Section.
Section 2. That the fourth paragraph of Section 1, Chapter 90, Volume 44, Laws of Delaware, is hereby repealed and the following new fourth paragraph inserted in lieu thereof:
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 after certification by the County Auditor of the total assessed valuation, the said Board of Assessment shall turn over to the Levy Court the said total assessed valuation on or before the First day of May, as the basis on which to estimate and fix the tax rate.
Approved April 24, 1945.