Delaware General Assembly

CHAPTER 72.

VALUATION AND ASSESSMENT OF PROPERTY.

AN ACT to amend Chapter 43 and 44 of the Revised Code of Delaware by providing for the better assessment of taxes for New Castle 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 That 1099, Section 2, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter is hereby amended by the addition of a new section to be known as 1099 13 Section 2 B, as follows:

1099 B. Section 2 B. That from and after the first day of July A. D. 1917, the several duties devolving upon the assessors in the several Hundreds and Districts of New Castle County shall be performed by a Board of Assessment to be composed of four persons.

Section 2, That 1100, Section 3, of Chapter 44 of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter is hereby amended by the addition of a new Section to be known as 1100 13. Section

3 B, as follows:

1100 B. Section 3 B. The term of office of the members of the Board of Assessment of New Castle County shall be for four years commencing on the first day of July excepting the term of office of two of the members first appointed which shall be for two years.

Section 3. That 1101, Section 4, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter is hereby amended by the addition of a new Section to be known as 1101 B. Section

4 B, as follows:

1101 B. Section 4 B. That the Levy Court of New Castle County, in addition to the powers now vested in it, shall have the power and it shall be its duty during the month of June A. D. 1917 to appoint four suitable persons members of said Board of Assessment, two of whom shall be Assessment appointed for the term of two years and two of whom shall be appointed for the term of four years. Two of said members of said Board of Assessment shall be residents of said County outside the City of Wilmington and two of said members of said Board of Assessment shall be residents of the City of Wilmington; both of the members resident outside of the City of Wilmington shall not be of the same political faith and both of the members in the City of Wilmington shall not be of the same political faith. During the month of June A. D. 1919 and every two years thereafter the Levy Court of New Castle County shall appoint two suitable persons members of said Board.

Said members of said Board shall devote their entire time to the duties of their office and any member of said Board may be removed by the Levy Court of New Castle County for any failure to perform such 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 for the unexpired term.

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

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

1103 B. Section 6 B. Each member of the Board of Assessment for New Castle County as compensation for his services shall receive the sum of Twenty-five Hundred Dollars, per year, payable in equal monthly installments. The necessary traveling 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, Section 7, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County.

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

Section 8. That 1106, Section 9, of Chapter 44, of said Revised Code, is repealed with respect to New Castle County.

Section 9. That 1107, Section 10, of Chapter 44, of said Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44, is hereby amended by the addition of a new Section to be known as 1107 B. Section 10 B, as follows:

1107 B. Section 10 B. On and after the first day of July, A. D. 1917, the Board of Assessment shall forthwith proceed to make a general assessment of the assessable persons and property of persons in New Castle County which said assessment shall be returned so as to be acted upon for the year 1918, and every year thereafter, subject however to such revisions from time to time as is hereinafter provided.

Section 10. That 1108, Section 11, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 is hereby amended by the addition of a new Section to be known as 1108 B. Section 11 B, as follows:

1108 B. Section 11 B. The Board of Assessment for New Castle County shall annually make an assessment of the persons and personal property of persons in New Castle 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 11. That 1109, Section 12, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 is hereby amended by the addition of a new Section to be known as 1109, Section 12, as follows:

1109. Section 12. The said Board of Assessment of New Castle 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 to make a new assessment, other than an annual assessment of persons, and personal property of persons, it shall, before said alteration, change, or new assessment is made, give ten 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, than 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 apparent occupancy thereof, then such notice shall be posted on said land.

Section 12. That 1110, Section 13, of said Chapter 44, of the Revised Code is repealed with respect to New Castle County.

Section 13. That *112 [*1112], Section 15, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44, be further amended by the addition of a new Section to be known as 1112 B. Section 15 B, as follows:

1112 B. Section 15 B. The said Board of Assessment of New Castle 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 outside of the City of Wilmington and in each ward of the City of Wilmington, a copy of the assessment of such election district or ward as made by it. And the said Board of Assessment shall sit during each secular day of the months of February and 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 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, one of which newspapers shall be published in the City of Wilmington, 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 taxables 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 May, 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 14. That 1113, Section 16, of Chapter 44 of the Revised Code is hereby repealed with respect to New Castle County, and said Chapter 44 be, and the same is hereby amended by the addition of a new Section to be known as 1113 B. Section 16 B, as follows:

1113 B. Section 16 B. The Board of Assessment of New Castle County shall, immediately upon entering upon its duties and whenever 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 control 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, 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 and the articles of personal property itemized, and such other information as may be required by said Board. 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 of 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 not exceeding One Hundred Dollars 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 not exceeding Ten Dollars 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 notice 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.

Nothing in this Section shall be construed to apply to a licensed real estate agent having the care, management or control of, for sale or for rent, property of another in respect to such property.

Section 15. That 1114, Section 17, 1115, Section 18, 1116, Section 19, 1117, Section 20, 1118, Section 21, 1119, Section 22, 1120, Section 23, 1121, Section 24, of said Chapter 44, of the Revised Code, are hereby repealed with respect to New Castle County.

Section 16. That 1122, Section 25, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter is further amended by the addition of a new section to be known as 1122 B. Section 25 B, as follows:

1122 B. Section 25 B. If any person making oath, affirmation or affidavit required under the provisions of the assessment law relating to New Castle County shall swear or affirm falsely, he shall be guilty of the crime of perjury.

Section 17. That 1123, Section 26, of said Chapter 44, of the Revised Code, is hereby repealed and that said Chapter 44, of the Revised Code, be further amended by the addition of a new Section to be known as 1123, Section 26, as follows:

1123. Section 26. The said Board of Assessment of New Castle County, shall, on or before the first day of May in each year, prepare and furnish to the Levy Court duplicates or 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 its 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 employ a clerk or clerks at salaries to be fixed by the Levy Court *or [*of] New Castle County, whose duties shall be as prescribed by said Board of Assessment. The Board of Assessment shall certify in writing the name of each person so employed and shall approve all bills rendered to said Levy Court by such person so employed before payment shall be made to such persons by the said Levy Court.

Section 18. That 1124, Section 27, of said Chapter 44, of the Revised Code is hereby repealed with respect to New Castle County, the said Chapter is further amended by the addition of a new section to be known as 1124 B. Section 27 B, as follows:

1124 B. Section 27 B. - The said Board of Assessment, or a majority thereof, shall personally inspect each tract or parcel of real estate returned by the owners thereof on the forms and schedules aforesaid, for the purpose of ascertaining the true value thereof. All real and personal property liable to assessment shall be assessed at the true value thereof. If in any manner it shall appear, at any time, that any property assessed is not sufficiently valued, the Board of Assessment shall give notice thereof to the owner, or person making return 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 such books and papers as are 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 are necessary with respect to assessable property, he shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not exceeding One Hundred Dollars in the discretion of the Court, provided, however, that licensed real estate agents shall be privileged to refuse to answer any questions concerning the property of another of which he shall have the care, management or control, for sale or for rent, other than questions of ownership and location of such property.

Section 19. That 1125, Section 28 of said Chapter 44, of the Revised Code, be and the same is hereby repealed with respect to New Castle County.

Section 20. That 1126, Section 29, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 is hereby amended by the addition of a new section to be known as 1126 A. Section 29 A, as follows:

1126 A. Section 29 A. It shall be the duty of every purchaser of real estate in New Castle County to make a report to the Board of Assessment of New Castle 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 it shall then be the duty of the Recorder of Deeds 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. And it shall be the duty of the said Board of Assessment to procure and keep such books and records as it may deem necessary so that the owner of any particular piece of real estate in New Castle County and the description thereof can be readily ascertained.

Section 21. That 1128, Section 31 of Chapter 44, of the Revised Code, be and the same is hereby repealed with respect to New Castle County, and said Chapter be further amended by the addition of a new Section to be known as 1128 B. Section 31 B, as follows:

1128 B. Section 31 B. It shall be the duty of the Building Inspector of the City of Wilmington and the Building Inspector or other officer authorized by law to issue permits for new buildings or for repairs or additions to old buildings, in any other city or town of New Castle County, to report to the said Board of Assessment on blanks to be furnished by said Board, every permit issued by him respectively, for the erection of a new building or buildings, or the repair, alteration or improvement of old buildings, specifying the estimated cost of the proposed new building, or the repair, alteration or improvement of the said old building.

Section 22. That 1130, Section 33 of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter is further amended by the addition of a new section to be known as 1130 B. Section 33 B, as follows:

1130 B. Section 33 B. The Board of Assessment for New Castle County shall ascertain and assess according to law all the taxable property in each election district outside of the City of Wilmington and in every ward in the City of Wilmington and make a written statement thereof showing the names of the owners, arranged alphabetically, and at least three consecutive letters of the last names thereof, the different kinds of property, the value of each kind, the amount of each owner's assessment, and the amount of assessment of said election districts and wards.

Section 23. That 1131, Section 34 of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 be further amended by the addition of a new Section to be known as 1131 B. Section 34 B, as follows:

1131 B. Section 34 B. If the Board of Assessment cannot discover the owner of any property real or personal it shall value it and show that the owner is unknown.

Section 24. That 1132, Section 35, of Chapter 44, of the Revised Code be repealed.

Section 25. That 1133, Section 36, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 be further amended by the addition of a new Section to be known as 1133 B. Section 36 B, as follows:

1133 B. Section 36 B. 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 principal than its true value in money, 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 26. That 1134, Section 37, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County.

Section 27. That 1137, Section 40, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County.

Section 28. That 1138, Section 41, of Chapter 44, of the Revised Code is hereby repealed with respect to New Castle County, and said Chapter is further amended by the addition of a new section to be known as 1138 B. Section 41 B, as follows:

1138 B. Section 41 B. The Levy Court of New Castle 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 29. That 1139, Section 42, of Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 is hereby further amended by the addition of a new Section to be known as 1139 B. Section 42 B, as follows:

1139 B. Section 42 B. Each member of the Board of Assessment, before entering upon his duties, shall appear before the Levy Court of New Castle 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 New Castle County, or any member of the Levy Court of said County, and a minute thereof shall be entered upon the records of the said Levy Court.

Section 30. That 1140, Section 43, of said Chapter 44, of the Revised Code, be repealed with respect to New Castle County.

Section 31. That the provisions of 1141, Section 44, of Chapter 44, of the Revised Code shall apply to the Board of Assessment for New Castle County.

Section 32. That 1142, Section 45, of said Chapter 44, of the Revised Code, is hereby repealed with respect to New Castle County, and said Chapter 44 is hereby further amended by the addition of a new section to be known as 1142 B. Section 45 B, as follows:

1142 B. Section 45 B. The Board of Assessment shall annually make out lists of persons liable to pay a license tax to the State and Deliver the same duly attested to the Clerk of the Peace and shall be paid for such services as provided by Section 237 of Chapter Six. All compensation received by said Board for such services shall be paid by it to the County Treasurer for the use of New Castle County.

Section 33. That 1143, Section 46, of said Chapter 44, of the Revised Code, be and the same is hereby repealed and said Chapter is further amended by the addition of a new section to be known as 1143. Section 46, as follows:

1143. Section 46. The Board of Assessment for New Castle County shall, at the time of making the general and annual assessments, make lists of the owners of all dogs in said County outside the City of Wilmington, and return the same to the Levy Court at the same time the return of valuation and assessment is made.

Section 34. That said Chapter 44, be further amended by the addition of a new section to be known as 1144 B. Section 44 13, as follows:

1144 B. Section *44 [*47] B. Any notice required to be given under the provisions of this Act may be sent by mail, and when any such notice is sent, the day of the mailing thereof shall be deemed and taken to be the day of the giving of said notice.

Section 35. That said Chapter 44 be further amended by the addition of a new Section to be known as 1144 C.

Section 48, as follows:

1144 C. Section 48. There shall be a District Assessor for each of the Hundreds in New Castle County outside of Wilmington Hundred and for each of the Representative Districts in Wilmington Hundred. The terms of office of such District Assessors in the Hundreds outside of the Wilmington Hundred shall be for two years and in the Districts in Wilmington Hundred for four years. The election of District Assessors for the several Hundreds shall be held biennially in the Hundreds on the Tuesday next after the first Monday in November at the same time and in the same place as by law appointed for holding the General Election. The election of District Assessors for the several Districts in Wilmington Hundred shall be held quadrennially, commencing with the year 1918, in said Districts on the Tuesday next after the first Monday in November at the same time and in the same places as are by law appointed for holding the General Election. The said District Assessors shall be voted for upon the same ballots voted for other officers elected at the General Election aforesaid. Said District Assessors shall each be elected by the qualified voters of the Hundreds or Districts respectively for which such District Assessor is to be chosen. No District Assessor during the time for which he is elected or appointed shall be a Levy Court Commissioner, County Treasurer, Trustee of the Poor, Inspector of Election, Coroner, Sheriff or member of the General Assembly. Each District Assessor outside of Wilmington Hundred as compensation for his services shall receive such reasonable allowance as the Levy Court shall make. The District Assessor for each District in Wilmington Hundred shall receive as compensation or salary the sum of Eight Hundred Dollars per year payable monthly by the Levy Court Commissioners of New Castle County. If there be an omission to elect a District Assessor of any Hundred or District or if any other vacancy happen in the office either by death, removal from the Hundred, or District, or neglect or refusal to serve, or otherwise, the Governor shall appoint some person resident of the Hundred or District to fill the vacancy. The present Assessors of New Castle County shall until the expiration of the time for which they were elected be District Assessors within their respective Hundreds and Districts. Such District Assessors shall perform such duties as shall be required of them by the said Board of Assessment, in reference to the assessment of personal and taxable property in their respective Hundreds and Districts.

Section 36. That 1058, Section 46; 1059, Section 47; 1061, Section 49; 1062, Section 50; 1063, Section 51; 1064, Section 52; 1066, Section 54; 1067, Section 55; 1068, Section 56; 1069, Section 57, and 1070, Section 58 of Chapter 43, of the Revised Code are hereby repealed with respect to New Castle County.

Section 37. That 1081, Section 69 of Chapter 43 of the Revised Code is hereby repealed with respect to New Castle County, and said Chapter is hereby amended by the addition of a new Section to be known as 1081 A. Section 69 A, as follows:

1081 A. Section 69 A. The Levy Court of New Castle County shall appoint the members of the Board of Assessment, appoint and qualify Tax Collectors, fix tax rates, prepare and deliver tax assessment duplicates and Collector's receipts and seals, make settlement with and compensate tax Collectors, appoint substitute Collectors, perform the duties relative to the relief of sureties for tax collectors and all other duties relating to the assessment and collection of County Taxes as provided by Chapters 44 and 45 and the several Amendments thereto.

Section 38. That Sections 3 and 29 of this Act shall become operative upon the approval thereof, and the remaining sections thereof shall become operative on the first day of July, A. D. 1917.

Approved April 19, A. D. 1917.