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OF CITIES AND TOWNS.
Assessment rules &c
tial list of all the persons, property and estates within the said City, and not by law exempt from taxation, together with the sum or sums of money in dollars at which it shall appear to him that said persons or property ought to be rated and valued. In making such assessment, the rules and exemptions now applicable by law to the making of the county assessment of persons and properties shall be applicable in so far as consistent with the provisions of this Act. Real estate shall be described with sufficient particularity to be identified, the principal improvements thereon to be specified. Real estate shall be assessed to the owner or owners if known; if the owner or owners cannot be found or ascertained, it may be assessed “Owner Unknown”. A mistake in the name of the owner or owners, or a wrong name or the absence of a name, shall not affect the validity of the assessment or the City tax based thereon. Every male resident above
the age of twenty-one years shall be rated at a capital male residents not less than one hundred and not exceeding one thous
and dollars. The said list of assessment shall be completed and a copy posted by the assessor in the mayor's office on or before the twentieth day of May in each year and kept there for a period of at least ten days for the information of and examination by all concerned, and public notice of the posting of the same shall be given.
Assistance for Assessor
The Council may annually appoint and employ two competent persons, at a reasonable compensation to be fixed by it, to aid the assessor in making the assessment and to assist the Council in the performance of its duties as a Court of Appeals, one of which such persons shall be selected from each of the two principal political parties. On the evenings of the first Wednesday, Thurs
day and Friday in June of each year, the Council shall Council to sit sit as a Court of Appeals for the hearing of appeals from of Appeals assessments, with power to alter and correct any assess
ment in accordance with right and justice, to assess such
as a Court
OF CITIES AND TOWNS.
persons, property and estates as may have been omitted from the list by the assessor, and to increase any assessment on said list which may have been placed at too low a value, provided however than in case of assessing persons, property and estates omitted and increasing assessments, notice shall first be given to the persons interested or some one of them, or their representatives or agents, so that he, she or they may have an opportunity to be heard before the final action. Such notice may be given personally, by mail, or by leaving a copy at the usual place of abode of any of the persons above designated.
After the Council shall have held a Court of Appeals Estimate to be as aforesaid, it shall estimate and determine, with the to be raised concurrence of two-thirds of all the members, the sum or sums of money necessary to be raised in the said City for the public use for the year ensuing, including the sums necessary to be raised for the salaries and other City expenses, the maintenance of roads and streets, the water, light and fire service, the payment of interest and principal of bonds that may become due, and all other reasonable and proper expenses for the said City. The Council shall then estimate and determine the rate or rates of taxes necessary to raise the sum or sums of money so estimated and determined, and also the sum tion to be necessary to be raised for the use of the public schools according to the computation laid before the Council by the Board of Education in accordance with law.
Rate of taxa
The assessor in making the assessment, and the Coun- Colored percil sitting as a court of appeals, shall assess the persons assessed and property of colored persons separately, and the Council in laying the rates for and collecting the taxes shall not subject the persons or property of colored per- · sons to payment of the school tax above provided for.
OF CITIES AND TOWNS.
Classification of real estate
It shall be the duty of the assessor when assessing the persons and estates in the City, and of the Council sitting as a court of appeals for assessments, to classify the real estate assessed in such manner as to discriminate between the farm land and rural and suburban land in the City and the other properties in the City; and for this purpose it shall be the duty of the assessor, and of the Council sitting as a court of appeals for assessments, to mark in the assessment book opposite the assessment of real estate used for farming, trucking or agricultural purposes the words “Farm Land”, and opposite the assessment of suburban real estate lying apart from and outside of the built up and developed portions of the City, and being either unimproved lots or lots on which dwelling houses have been built, the words “Suburban Land”. It shall be the duty of the Council in estimating and determining the rates of taxation in the City for each year to levy a rate of tax upon said “Farm Land" and upon said “Suburban Land” equal to one-half of the rates of tax levied upon the other real estate in the City; and the owners of said “Farm Land” and “Suburban Land” shall only be required to pay said half rate of taxes.
Council to elect a Collector of Taxes
At the stated meeting in June in each year, or within ten days thereafter, the Council shall elect a Collector of Taxes who shall before entering upon the duties of his
office give bond to “The Mayor and Council of New CasTo give bond tle" with surety or sureties to be approved by the Coun
cil, to the amount of tax to be collected by him, to be conditioned for the faithful performance of all of his duties as such collector. Failure to give such bond within ten days from the date of his election shall render the elec
tion void, and the Council shall again proceed to elect a Certify assess, collector. The Council shall cause a true list of the asCollector sessment and the sums to be collected to be made out and
shall certify the same to the collector of taxes elected
ment list to
OF CITIES AND TOWNS.
and qualified as aforesaid under the hands of the president and at least two members of the Council, with a precept or warrant requiring the said collector of taxes to collect and receive the several sums to be collected in accordance with the provisions of this Act; and it shall then be the duty of said collector of taxes to collect the several sums in the said list mentioned, according to the rates laid, in accordance with the provisions of this Act.
Section 20. All taxes shall be due and payable on the Taxes due and first day of July in the year in which they are assessed July 1st and laid.
tute a lien
All taxes assessed and laid upon real estate shall con- Taxes constistitute a lien against all such real estate within the City for the period of two years from the date when such taxes were due and payable, but if such real estate remains the property of the person or persons who owned it at the time the tax was laid, then the lien shall continue until the tax is collected. In the case of a life estate, the Life estate interest of the tenant for life shall first be liable for the taxes.
The collector of Taxes may recover the amount there- Amount of tax of in an action of debt before any justice of the peace of in an action of New Castle County against the person or persons to whom the land is assessed, or in case the land is owned by any person to whom it is not assessed, then against the owner or owners of said land, provided that if personal service be had upon any one of several owners of land upon which taxes are so assessed service need not be had upon the other owner or owners of said land if a copy of the writ is left with the tenant in possession or posted upon the premises six days before the return of the : aid process, provided the amount of taxes due thereon be not more than two hundred dollars; and where the amoi.nt of taxes is more than Two hundred dollars, in
OF CITIES AND TOWNS.
Right of appeal
the Superior Court of New Castle County; it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the land owned by the defendant or defendants, together with such a description of the land as will be sufficient to identify the same, and the year for which said taxes were assessed and laid. The right of appeal shall be the same as in other civil actions. In case any defendant is a nonresident, proceedings may be had in the Superior Court for New Castle County by attachment; said writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of attachment in this State except that the said collector of taxes shall only be required to make and file with the prothonotary an affidavit stating that the defendant resides out of the State and that he is justly indebted for taxes, stating the amount thereof. If judgment be rendered in favor of the collector of taxes, there shall be an allowance for his reasonable trouble in attending to the suit, including counsel fees, to be taxed by the court in the costs, and execution shall issue against the real estate or personal estate of the defendant; provided, no execution against the real estate shall issue except out of the Superior Court of New Castle County. Where such judgment is recovered before a justice of the peace, and it is the desire of the collector of taxes to proceed against the real estate of the defendant or defendants, the said collector of taxes shall take a transcript of the judgment from the justice of the peace and cause the same to be entered on the dockets of the Superior Court. When such transcript is entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment as aforesaid shall be deemed to relate back and take effect from the date when such taxes were first due and payable, and such lien shall have priority and preference over all other liens or encumbrances against such real estate created or suffered by the taxable, al
Priority of tax lien