CHAPTER 70 VALUATION AND ASSESSMENT OF PROPERTY AN ACT to amend Chapter 44 of the Revised Code of the State of Delaware in reference to Assessors. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 44 of the Revised Code of the State of Delaware, as amended by Chapter 72, Volume 29, Laws of Delaware, be and the same is hereby amended by repealing 1099 B. Section 2 B. and inserting in lieu thereof a new Section to be styled 1099 B Sec. 2 B., as follows: "1099 B. Sec. 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, and that the office of Assessor in each of the several Hundreds in New Castle County, outside the City of Wilmington, and in each of the Representative Districts in the City of Wilmington, be and the same is hereby abolished upon the expiration of the term of office of the present several Hundred and District Assessors, and that all laws and parts of laws inconsistent herewith are hereby repealed." Approved March 28, A. D. 1921. CHAPTER 71 VALUATION AND ASSESSMENT OF PROPERTY AN ACT to amend Chapter 44 of the Revised Code of the State of Delaware, as amended by Chapter 77, Volume 30, Laws of Delaware, relating to the valuation and assessment of property in Sussex County. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 44 of the Revised Code of the State of Delaware, as amended by Chapter 77, Volume 30, Laws of Delaware, be, and the same is hereby amended by repealing the first sentence of the first paragraph of 1112 A. Sec. 15 A. of said Chapter 77, Volume 30, Laws of Delaware, and by enacting in lieu thereof, the following: 1112 A. Sec. 15 A. The Board of Assessment shall, on or before the fifteenth day of February of each year, post in some convenient place in each election district of each representative district of the County, a copy of the assessment of such representative district as made by it. Section 2. That Chapter 44 of the Revised Code of the State of Delaware, as amended by Chapter 77, Volume 30, Laws of Delaware, be, and the same is hereby amended, by striking out of 1130 A. Sec. 33 A. of said Chapter 77, Volume 30, Laws of Delaware, the word "election" wherever the same appears, and by substituting in lieu thereof the word "representative." Approved March 28, A. D. 1921. CHAPTER 72 VALUATION AND ASSESSMENT OF PROPERTY AN ACT to amend Chapter 44, Paragraph 1098, Section 1 of the Revised Code of the State of Delaware, by exempting from taxation the lands, tenements and property of corporations organized for the purpose of carrying on "Salvation Army" work. Be it enacted by the Senate and House of Representatives in General Assembly met: That Chapter 44, Paragraph 1098, Section 1 of the Revised Code of the State of Delaware, as heretofore amended, be and the same is hereby further amended, by adding at the end thereof, the following paragraph: The lands, tenements, and property of any corporation organized for and carrying on "Salvation Army" work shall be exempted from any and all State, County and Municipal taxes, assessments, burdens and impositions during such time and to the extent that such lands, tenements and property shall be actually used by such corporation in the charitable and religious work usually done by the organization known as "The Salvation Army"; provided, that said exemption shall not apply to any lands, tenements and property owned by said corporation, as investments, and not actually used in its work. Approved March 15, A. D. 1921. CHAPTER 73 VALUATION AND ASSESSMENT OF PROPERTY AN ACT in relation to the valuation and assessment of property in Kent County, Delaware, under Chapter 14, of Volume 31, Delaware Laws, for the years 1921 and 1922. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That, for the purposes of assessment, under Chapter 14, of Volume 31, Delaware Laws, for the years 1921 and 1922, the Board of Assessment shall sit during each secular day, commencing on the fifteenth day of April, and ending on the first day of May, to hear appeals and to make additions and corrections to said assessment, the purposes of this section being to fix a shorter time for taking and hearing appeals, and making additions and corrections under Section 19, of said Chapter 14, of Volume 31. Section 2. That for the purposes of assessment, under Chapter 14, of Volume 31, Delaware Laws, for the years 1921 and 1922, the Board of Assessment shall notify in writing all the persons, firms, associations and corporations designated by Section 21 of said Chapter, to deliver to the said Board of Assessment a particular account of the real or personal property described in the said section, within fifteen days after such notice, and failure to enter an account and return by any person, firm, association or corporation within five days after the time limited for the making thereof, shall be a misdemeanor, punishable as by said section provided, the purpose of this section being to fix a shorter time for making returns under said Section 21. Section 3. That for the purposes of assessment under Chapter 14, of Volume 31, Delaware Laws, for the years 1921 and 1922, it shall be the duty of the Recorder of Deeds and Register of Wills in and for Kent County, to furnish daily to the Board VALUATION AND ASSESSMENT OF PROPERTY of Assessors the information required by Section 24 of said chapter. Section 4. That for the purposes of assessment under Chapter 14, of Volume 31, Delaware Laws, for the years 1921 and 1922, it shall be sufficient for the Board of Assessment to ascertain and assess according to law, all the taxable property in each representative district, under Section 10 of said chapter, without reference to its location in the Election District. Approved January 27, A. D. 1921. |