CHAPTER 79
VALUATION AND ASSESSMENT OF PROPERTY
AN ACT to Amend an Act entitled "An Act for the better assessment of taxes in Kent County, abolishing the Office of Assessor, providing a Board of Assessment, and prescribing the powers and duties of the said Board."
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 19 of Chapter 14, Volume 31 of the Laws of Delaware be and the same is hereby amended by striking out in said Section the following:
"The said Board shall sit during each secular day commencing on the fifteenth day of April and ending on the fifteenth day of May in each year, to hear appeals and to make additions and corrections in said assessment."
And by substituting in lieu thereof the following:
The said Board shall sit during each secular day, commencing on the fifteenth day of April and ending on the thirtieth day of April of each year, to hear appeals and to make additions and corrections in said assessment.
And that Section 21 of said Chapter be and the same is by changing number of hereby amended by striking out the word "twenty" in the eighth line of the first paragraph of said section and by substituting in lieu thereof the word 'fifteen,' and by striking out in line two of the second paragraph of said section the word "ten" and by inserting in lieu thereof the word 'five.'
And by striking out all of Section 24 of said chapter, and inserting in lieu thereof the following:
"Section 24. It shall be the duty of the Recorder of Deeds to furnish daily, to the Board of Assessors descriptions of all real estate in deeds of conveyance, filed with him for recording, the names of the grantors and grantees therein, together with their post office addresses. It shall be the duty of the Register of Wills of said County to furnish daily to the Board of Assessors, information on all real estate devised or descending, so far as the records of his office shall enable him so to do, and whether the same, if devised, be in trust or otherwise, together with the post office address of such devisee. All persons receiving property situated in. Kent County and State of Delaware, by will, deed or otherwise shall report the different items of property so received, to the Board of Assessment of Kent County, before the filing for record in the proper offices of such will or deed."
Section 2. That said Chapter 14, Volume 31, Laws of Delaware, be and the same is hereby further amended by striking out the words "election district" wherever the said words appear in Sections 10-19-23 of said Chapter and by inserting in lieu thereof the words "Representative District," and by striking out the words "election districts" where the said words appear in the third line of the second paragraph of Section 23 of said Chapter, and inserting in lieu thereof the words "Representative Districts."
Approved March 23, A. D. 1923.