List of property owners abutting on each road improved of list OF ROADS AND BRIDGES. on such road one tenth of the whole cost of making such improvements, one-twentieth of such cost being assessed on the property owners on each side of such road. When any improvement made under the provisions of this Act is completed, the Levy Court shall cause to be prepared a list showing the names of the property owners, the linear feet of property of each abutting on the said road the amount proposed to be assessed against each parcel of land and the total cost of the improvement. Upon the completion of such list, a copy of the same shall be hung up for at least ten days at some place along such road for the inspection of the public, and notice of the completion of such list, and the place where the same is hung up for inspection as aforesaid, shall be Advertisement given to all parties in interest by advertisement in at least two newspapers published in Kent County in at least two consecutive issues of said newspapers. Said advertisement shall also state the time when the said Levy Court will hear any objections to such assessment. The time of the meeting for the hearing of objections as aforesaid, shall not be earlier than one week nor later than three weeks from the date of the last issue of the newspaper containing said advertisement. The said Levy Court shall sit to hear such objections at the Levy Court Room in Dover, from ten o'clock in the forenoon until twelve o'clock, noon, of the day designated, and Alterations or may adjourn from day to day if necessary. The said corrections in Levy Court may make such alterations and corrections of the assessments as it shall deem proper. The determinations of the Levy Court shall be final and conclusive. Immediately upon the determination of said Levy Court, it shall certify said assessment to the Collector of Taxes of the District in which the land against which the same is assessed is located, and from the date of such certification, the several amounts shown upon said list shall be a lien upon the property against which the same is as Objections to assessment assessment OF ROADS AND BRIDGES. sessed, and such lien shall have priority over all other liens and encumbrances or conveyances, except taxes. Any error or mistake in regard to the name of the owner Errors in shall not be held to invalidate any assessment, and it names on list shall be sufficient that the name of the last owner as shown by the record in the office of Recorder of Deeds for Kent County is shown upon such assessment. not to invalidate an assess ment be made ac linear feet Section 18. All assessments made in pursuance of this Assessment to Act shall be based upon the linear feet of property actu- cording to ally abutting upon the road improved, and each linear abutting foot of such property affected abutting on such road shall be assessed alike regardless of the depth, width or other dimensions or value of such property. All assessments so made shall be due upon the date of the certification by the Levy Court to the collector, as aforesaid, but shall not be collectible until the expiration of thirty days from said date. The payment of the amount of any assessment within the said thirty days shall be accepted by the Collector of Taxes as a full satisfaction of such assessment. On all assessments remaining unpaid after the expiration of said thirty days from the date of the on unpaid certification as aforesaid, interest, at the rate of six per centum per annum computed from the date of the certifying, as aforesaid, shall be added. Interest to run assessment which assess Taxes Section 19. If any property owner shall have omitted Property on to pay the said assessment at the expiration of thirty ment is unpaid days from the date of the certification of the assessment Collector of as aforesaid, then and in every such case it shall be the duty of the President of the Levy Court of Kent County to issue his warrant directed to the Collector of Taxes of the District in which the land against which the same is assessed is located, commanding him to levy the entire assessment or so much thereof as shall then remain unpaid, together with accrued interest and all costs thereon, upon the property affected by said assessment, which OF ROADS AND BRIDGES. said property, or any part thereof, shall be sold by the said Collector of Taxes at public auction after advertisement in two successive issues of some newspaper published in said County and a deed from the President of the Levy Court of Kent County shall convey to the purchaser of such property as full and complete a title to said property in fee simple, or otherwise, as if the same were executed by the owner thereof. And it shall be the duty of said Collector of Taxes out of the purchase money of said property so sold as aforesaid to pay all the costs arising from said process and sale to the parties entitled thereto respectively and to retain the amount of such assessment with accrued interest thereon as aforesaid. The residue of said purchase money shall be imResidue to be mediately deposited by the said Collector of Taxes in the Farmers Bank Farmers Bank of the State of Delaware, at Dover, to the credit of prop- credit of the owner of the property sold. deposited in at Dover to erty owner Collectors of Taxes to render accounts Section 20. The Collector of Taxes of Kent County shall render an accurate account of all moneys received or collected by them under the provisions of this Act by the Levy Court of Kent County aforesaid at such times as the said Levy Court shall require. All moneys received and collected as aforesaid, shall be paid to the County Treasurer of Kent County immediately after receipt thereof. All payments made to the County Treasurer aforesaid, under the provisions of this Act, and all County Treas- moneys raised by the Levy Court of Kent County by the issuance and sale of bonds under the provisions of this Act, and all other moneys by this Act devoted to improvement of roads shall from time to time as paid into the County Treasury be by the County Treasurer set apart to a special account which shall be known as the County Good Roads Account. All moneys being in said account shall be payable only on check or warrant signed by both the County Road Engineer and the President of the Levy Court of Kent County. None of the moneys urer to receive all moneys under this act Signatures on checks OF ROADS AND BRIDGES. aforesaid shall be used for any other purposes than to pay for the work and improvements contemplated by this Act. Treasurer and Section 21. The Levy Court of Kent County is hereby Bond for authorized to require of both the County Treasurer and Collector the Collector of Taxes of said County, bonds in addition to those now prescribed by law, in penal sums to be fixed by said Levy Court and with such sureties as said Levy Court shall approve. The conditions of said additional bonds shall be prescribed by the said Levy Court. Kent county borrow money Section 22. The Levy Court of Kent County is hereby Levy Court of authorized to borrow money on the faith and credit of authorized to Kent County, executing a note or notes of said County therefor and pledging as security for such loan the proceeds of the assessments to be collected for making the proposed improvements authorized by this Act; provided, however, that the aggregate of the sums borrowed under this Section shall not exceed the aggregate amount of assessments unpaid at the time of the execution of any note or notes aforesaid. All moneys so borrowed shall be deposited to the credit of the County Good Roads Account provided for in Section 20. tersections Section 23. The entire cost of improving the intersec- Improving intions of roads shall be paid out of the moneys raised by of roads the Levy Court of Kent County by the issuance and sale of bonds under the provisions of this Act. Intersections here mean all that portion of the roadways improved lying between the lines extended of the two intersecting roads. Where one road runs into but does not extend beyond another road, then and in such case any property Assessments facing the road so running into such other road shall be into another assessed one-twentieth of the cost and expense of the improvement made to that portion of the road lying within the space bounded by the lines extended of said road. when road runs road OF ROADS AND BRIDGES. The residue of the cost and the expense of such improvement shall be paid for out of the moneys raised by the County as aforesaid. Section 24. The improvements authorized by this Act and to be paid for out of the sale of bonds and by assessments on abutting properties shall be completed within five years from the approval of this Act. Section 25. For the purpose of providing the residue of the funds required for the improvement contemplated by this Act, over and above the aggregate of the assessments against the property affected thereby and the moneys received from taxes, the Levy Court of Kent County is hereby authorized and directed to borrow the sum of One Hundred Thousand Dollars ($100,000) and $100,000 to be to this end the said Levy Court is hereby authorized, empowered and directed to issue and sell bonds of Kent County, said bonds to be known as "Kent County Good Roads Bonds" to the amount of One Hundred Thousand Dollars ($100,000). borrowed Denomination and interest on bonds Class and maturity of bonds The Section 26. The said bonds shall be of the denomination of One Thousand Dollars ($1,000) each, and bearing interest at the rate of five per centum per annum. interest upon said bonds shall be payable semi-annually in each and every year from the date of issue thereof. Section 27. Said bonds shall be divided into twenty classes, and shall be paid at their face value as follows: |