Evening journal., 1914-12-10

siOnerS.
Assessment of Real Estate.
Section 3d. The City Manager shall
appoint a person who shall be known
as Chief Assessor who, with such as
SCISSORS and clerical assistants as shall
be provided, shall cause TO be made
annually a complete assessment and
assessment lists of all real
estate situate in the city, not now by
law exempt from taxation for munich
nal purposes, at the true and full !
value thereof.
Section "a. All assessments upon /
real estate shall be so made as TO
show separately the valuation of the
improvements upon and the total val /
uafion OF the property assessed, and I
such property shall be described with
such particularity as Will enable II
10 be clearly identified, and the name
Of the owner, or last known owner
or reputed owner shall be given II
known. Such name shall be regard
ed as an aid TO identify such prop
erty. but a mistake in the name OF
the owner, last known owner or re-
puted owner, or the absence of name,
shall not affect the validity Of the
assessment or any tax based thereon.
Section 55. The Chief Assessor
shall cause to be made as soon as
practicable, maps of all the real es-
tate in the city to be known as tax
mans. which shall be used as the basis
of assessment of real estate. Said
maps shall, so far as possible, show
all things necessary to enable ade-
ouate assessments to be made.
Section Sc. The Chief Assessor
may cause changes. corrections, in
: creases. reductions and additions TO
be made in the assessments and as
sessment lists, a preliminary draft Of
which shall be completed on or be-
fore the first day of February Of
each year. Reasonable opportunity
shall be given for the examination
and inspection Of the assessment lists
by the public, and public notice that
the lists will be open for eXamina-
tion shall be given before the first
day of February of each year in two
newspapers of general circulation in
the city.
Section 81. First appeals from such
assessments shall be made and acted
upon between the first day of Febru-
airy and the first day of April OF each
year to the Chief Assessor and two
of his assistants to be named by the
Board of Commissioners, a decision
of a majority of whom shall be final
! unless further appeal is taken. A sec
ond appeal from such decision shall
be made to the City Manager, Build
: ing Inspector and an expert appointed
! by the Board of Commissioners, be.
tween the first and fifteenth day o.
Z April of each year. and a decision o.
! the majority of them shall be final
{ Section 5S. The assessments an'
3 ! assessment lists so made shall be th'
( / assessments and assessment lists fol
( municipal. school and all other pur
G poses requiring assessments and as
S sessment lists for the levying o
y taxes.
= Section So Until such time as thu
Y Board of Commissioners shall D!
!. ordinance prescribe dineren
l. method of assessment and taxation
/ of telegraph. telephone. water, eloc
d trio light, gas. street railway, hea
: and power companies, or shall collec
n and receive annually from such CON
/ panies or any of them the taxes pre-
IF scribed by Section 16. Chapter II
= Volume "a. Laws of Delaware an
r the statement therein directed to
n filed with the Clerk OF Council sha
he filed after the first day of Jul.
" A. d. 1915. with the Board of Con
" missioners.
n Section so. All taxes shall be du
j. and payable upon the first day
le the fiscal year for which they ar
r. assessed.
A. Section 61 The minimum charg
for water rent shall be due and pay
ID able on the first day of January to
10 each year.
10 Section c. All taxes OF water rer
lv paid after the second month that sue
i taxes or water rent are due, sha
10 be increased by the addition OF on
,r per centum per month to the amour
n thereof. until said taxes or wat'
= rent and all additions thereto sha
AZ be fully paid. The Board
of Commissioners by ordinance sha
70 have power to change the rate her
in specified.
=, Section SO. All taxes for municip
10 or school purposes on real estate
- said city and all special assessmen
al of property for all or part Of the co
~ of sewers. paving. curbing, sire
y. construction and other improvement
~ made by the corporation shall be al
~ constitute lien upon the real esta
'us against or upon which such taxes al
~ special assessments are assessed al
- imposed. The lien for such tax
~ shall have preference and priori
to all other liens on such real esta
{. created or suffered by said taxah
- or any former owner thereof,
~ though such other lien or liens
~ of date prior to the time of the
ne taching of the lien for such taxi
.i' and the liens for any such specl
ne assessments shall have preferen
nd and priority to all other liens, c
be cent taxes. on such real esta
on created or suffered by any own
I'll thereof after the passage OF this a
he In case any real estate upon viii
M any such lien shall exist Is sold
led an order of the Orphans Cou
&C. directing an executor or adminlstl
en- tor 60 sell the same TO pay the del
of of any deceased person, or in a
m partition proceeding in any court
or by virtue of an execution proce
rLs such lien shall be transferred TO I
~ funds arising from suen sale in
- hands of the officer making the san
~, and the real estate so sold shall
.sS discharged therefrom.
ls Section Ga. The Board OF Comm
lu.' sioners shall cause TO be puohshed
mt least once during the month OF Ju
I'M in each fiscal year. in at least I
an newspapers published in the city
An list of all properties. briefly descrlo
one toeetber with the name of the pers
80