CHAPTER 71.

VALUATION AND ASSESSMENT OF PROPERTY.

AN ACT to amend Chapter 44, of the Revised Code of the State of Delaware in relation to the valuation and assessment of property by exempting property of incorporated relief associations for Volunteer Firemen.

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

That Chapter 44, of the Revised Code of the State of Delaware, be and the same is hereby amended by adding the following paragraph to 1098, to be known as 1098 A. Sec. 1 A:

"1098 A. Sec. 1 A. All lands, tenements and property not exceeding in value in any one instance the sum of Twenty-five Thousand Dollars, of all incorporated Relief Associations for Volunteer Firemen in this State, and maintained in whole or in part by charity, shall be exempt from all taxes, assessments, burdens, or impositions for county and municipal purposes."

Approved March 22, A. D. 1917,