Milford chronicle., 1921-02-25
A WARNING FROM
ASSESSMENT BOARD
The new LAW In KENT COUNTY PRO-
VIDES THAT ALL PERSONS SHALL
ASSESS THEIR PROPERTY
AT ITS TRUE MONEY VALUE
AND NOT WHAT IT HAS BEEN ASSESSED
In The PAST, NOR WHAT IT PRO-
DUCES in REVENUE, &C.


The following article has been given
out by the Kent County Board of As
sessment. 1t speaks for itself:
The Special Session of the Legisla-
ture of 1920 abolished the old assess
ment law and passed a new law Gre
ating a Board of Assessment.
The law provides that all persons
shall assess their real and personal
property at its true value in money,
mot what it has been assessed, not
what it produces in revenue, not what
his neighbor is going to assess his
property, not what the town assess
ment has been, not a sentimental val
ue) but means the amount which the
property either real or personal would
bring if sold at a public sale for the
purpose for which it was held, built or
which it was previously used immedi-
ately prior to the sale, and if sold at
a time when the demand was neither
abnormal or subnOrmal with mod
crate number of purchasers present,
who had sound judgment, sufficient
funds and reasonable use for said
property and were not buying for
speculation.
If this rule is followed by all per-
sons who are interested in the affairs
of the county it would not only place
all real and personal property on an
equitable basis but would prevent any
unpleasant feeling between the own
ers and the Board of Assessment when
the Board was obliged after careful
inquiry and investigation to increase
values.
1t is also necessary that all male
residents of Kent county twenty-one
years of age and upwards Gncluding
those who claim Kent county as their
residence and voting place and are
employed most of the time out of the
county, shall fill out the QUESTIONABLE
on the face of the return and sign the
certificate.
1t has been reported to the Board
that many persons who are not in fa-
vor of the present law, are not filling
them out as the law requires, but
throwing them in the waste basket,
for the information of that class we
quote the law as follows:
Section 21 and %, volume 81, chap
ter IA, Laws of Delaware and volume
80 as amended:
Section 21-"The Board of Assess
ment, Immediately upon entering upon
their duties, and in the month of Jan
uary in every year thereafter, shall
notify in writing every person, firm,
association of persons, or corporation,
who or which may own property liza
BILE to assessment, and every person,
<,F
poration, having the care, manage
ment or custody of the real or per-
sonal property liable to assessment,
to deliver to the said Board of Assess
ment within (15) days after such no
tice, particular account of the real
or personal property owned by him, it,
or them, or which is in his, or their
care, management or control, tOgeth-
er with the correct name of such ow-
ner, and his place of residence, with
the parcels of real estate separated
and identified in a reasonable manner,
and the articles of personal property,
correctly itemized, and the true value
of each parcel of realestate or item of
personal property and such addition
al information as the Board of As
sessment shall require on the form,
and schedules for returns accompany
ing such written notices. The board
of assessment shall have the full pow
er to compel any other or further re-
turn, as occasion may require, for
purpose of making additions, cOrrec-
tions or alterations to the assessment
lists, or to perfect the same, or to
equaliZe assessments.
Failure to render an account and
return by any person liable so to do
within five days after the time limited
for the making thereof, or the rem
dering of a false account or return,
shall be a misdemeanor, and upon
conviction such person shall be fined
Or imprisoned, or both, in the dis
erection of the Court; provided, how
ever, that the said board is empow-
cred to stay a prosecution for any vi
Olation of the provisions of this sec
lion upon the making and filing of a
proper return and account, and the
payment of a sum of money for the
use of the county, to be fixed by the
board, and the costs of prosecution, if |
any,"
Section 22="If any person making |
JdJu VI duludf4C ISQulISu uuuSI IuS |
provision of the assessment laws re-
ating to Kent county, shall swear
'alsely, he shall be guilty of misde-
neanor, and shall be subject to fine
ind Imprisonment at the discretion of
he Court"
The Board needs your help and asks
,our cooperation, if any assessable
who has made mistake in filling out |
lis QUESTIONABLE can make corrections !
It the office of the Board of Assess
nent at Dover or any sitting of the
Board of Appeals before May 1, 1921.
Also blanks will be furnished upon
Board of Assessment, Kent County,
Dover, Delaware.
On 4 nrrn-n