Milford chronicle., 1915-09-03
NEW ASSESSMENT LAW
FOR SUSSEX MADE CLEAR
Comments On The Law And The System By Daniel ]
Layton Jr.

clsed by the Board of Revision fron,
the County. u'' VI
For several sessions of the Tes,s
Iature attempts have been made IN
put IN Iorce a new method of assess
ment whereby the property valuations
might be equalized and made uniform
ali over the county, and the work
performed under the supervision nj
county Board who would not be sinh
1ect to local influences or preiudices
The New Assessment Law.
At the last session of the LeeisIa-
ture there were several bills snb-
mlted for this purpose, and the one
that attracted the most favorable At
tention and consideration was the
Dill offered by Representative Walter
Letherbury, Of New Castle County.
Ihls bill was based largely upon a
Maryland law, applicable to one of
the Maryland counties, and which had
Deen IN force for some time in Mary
land. Mr.. Letherbury's bill applied
only to New Castle County, but at the
request of many citizens of Sussex
County who were, and are, interested
IN county affairs, he was prevailed
upon to permit his bill to be revised
III some degree, and to be made an
plicable to Sussex County as well as
New Castle. Late in the life of the
last Legislature, owing to some oppo-
sition from the Democratic members
OF Kent and New Castle Counties, the
Letherbury bill was defeated in the
House, but bill upon the same lines.
but applying to Sussex County only,
was passed, which is the present
assessment law.
The underlying feature of the pres
ent law is return made by each
property owner containing a short
description Of the assessable proper
ty, real and personal, and the owners
valuation thereof. Appended to the
return is a certificate to be signed by
the owner, or person making the re-
turn, to the effect that the return is a
true, full and complete list of all
real and personal property liable to
assessment and taxation, and that
said return fairly and truly describes
the said property and truly represents
its condition and value"
The Office of assessor is abolished
and in its stead is created Board of
Assessment, consisting of three per-
sons, the first Board appointed by the
Governor but the succeeding Boards
appointed by the Levy Court of Sus-
sex County, no more than two Of
whom shall belong to the same politi-
cal party.
The Law is an Old System.
Compelling property owners to
make returns of their property seems
to strike the average Sussex County
citizen as something novel and hence
dangerous This system is, practic-
ally speaking, as old as the State of
Delaware. Even under the old law
the owner of property could be COM
PEELED by the assessor to render an
account of his property, and an exam
nation of the laws of the several
States of this country will show that
in nearly all of them the underlying
feature is the return and valuation
made by the property owner, subject
to revision and correction by CEN
trail assessment Board. Therefore, it
cannot be said with truth that there
is in force in Sussex county a new and
lntried system; on the contrary, the
system is one that is in almost uni
gersal use in the United States, differ
ng only in detail.
Powers of the Board.
The Board of Assessment is given
ample power and authority to bring |
about fairness and uniformity in the |
assessment of property. 1t may at
INV time increase or lower an assess
nent upon five days notice in writing
o the owner of the property effected
hereby. It may place upon the as
,essment lists at any time, upon hVe
laws notice to the owner, property
which has been omitted. 1t may ac-
ept the returns made by property
,wners, or it may decline to accept
uch return, and the Board has full
,Ower and authority to compel the
property owner to make other or
urther returns.
allure to Make Return aMisdemeanOr
The failure to make a return is a
punishable by fine or
in the discretion OF the
ourt: and further, the Board OF
assessment has the power to summon
nd to compel the attendance OF wit
esses and to compel the production
f books and papers if the summoning
f witnesses and the production OF
ooks and papers is deemed necessary
! the discovery of property or the
roper valuation Of property.
urchasers of Real Estate Must Make
a Report of it to the Board Of
Assessment.
A feature Of the new act is the pro
ision which requires every purchaser
real estate to make a report to the
oard of Assessment describing the
roperty conveyed This has aroused
,me criticism but only because OF
le added trouble which the provision !
ntails. The Board of Assessment
axes no charge for making the no
tion upon the instrument Of convey
nee if the report is filed with the
oard by the purchaser. This en- !
lies the Board OF Assessment to
,eD in touch with all transfers OF