VALUATION AND ASSESSMENT OF PROPERTY.

1100 A. Sec. 3 A. The term of office of the members of the the Board of Assessment of Sussex County shall be for six years, commencing on the first Tuesday of March of the year in which they shall be appointed respectively.

Section 3. That 1101, Sec. 4, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of a new Section to be known as, 1101 A. Sec. 4 A, as follows:

1101 A. Sec. 4 A. On or before the first day of May, A. D. 1915, the Governor shall appoint three suitable persons, residents of Sussex County, no more than two of whom shall be of the same political party, who, when qualified, shall compose the first Board of Assessment for Sussex County. The members of said Board so appointed shall serve until the first Tuesday in March, A. D. 1917.

During the month of February, A. D. 1917, the Levy Court of Sussex County shall appoint three suitable persons, residents of Sussex County, no more than one of whom shall be appointed from any one senatorial district of said County, and no more than two of whom shall belong to the same political party, who shall compose the Board of Assessment of Sussex County. One of the persons so comprising said Board of Assessment shall be appointed for a term of two years from the first Tuesday in March, A. D. 1917; one other of said persons shall be appointed for a term of four years from said first Tuesday in March, A. D. 1917; and the third one of said persons shall be appointed for a term of six years from said first Tuesday in March, A. D. 1917; and thereafter, upon the expiration of the term of office of each of the three persons so appointed, the said Levy Court of Sussex County shall appoint a suitable person as a member of said Board of Assessment for the full term of six years.

Any member of said Board may be removed by the Levy Court of his respective County for any failure to perform the duties of his office, or any other sufficient cause, after due notice and hearing. Any person so removed shall have the right to appeal from said judgment or decision to the Superior Court, which

VALUATION AND ASSESSMENT OF PROPERTY.

said Court shall, upon such appeal, in a summary proceeding, either affirm or reverse the decision of the Levy Court. If such judgment or decision be reversed the person appealing shall be remitted to his said office, and shall be entitled to all arrears of compensation.

No member of said Board of Assessment shall, during the time for which he is appointed, be a Levy Court Commissioner, County Treasurer, Receiver of Taxes or Collector. If a vacancy occurs by death, removal from the County, resignation or otherwise in said Board, such vacancy shall be filled by the Levy Court of the County in which such vacancy occurs for the unexpired term.

Section 4. That 1102, Sec. 5, of Chapter 44, of the Revised Code is hereby repealed with respect to Sussex County.

Section 5. That 1103, Sec. 6, of Chapter 44 of the Revised Code, is repealed with respect to Sussex County, and said Chapter is hereby amended by the addition of 1103 A. Sec. 6 A., as follows:

1103 A. Sec. 6 A. Each member of the Board of Assessment for Sussex County shall receive for the year in which a general assessment is made the sum of One Thousand Dollars ($1,000.00), payable in equal monthly instalments, and in the year in which an annual assessment is made, the sum of Five Hundred Dollars ($500.00), payable in equal monthly instalments. No member of said Board of Assessment shall be paid his monthly salary, however, until the said Levy Court shall be satisfied that the said member of said Board of Assessment has faithfully performed the duties of his office during the preceding month. And in addition to said annual salary, each member of said Board of Assessment shall be paid by the Levy' Court of Sussex County his actual and necessary traveling expenses incurred by him in traveling over the County for the purpose of investigating the value of any taxable property, either real or personal, in the County; and, when sitting for the purpose of hearing appeals from assessment, during the month of February of each year as by law required, the members of

VALUATION AND ASSESSMENT OF PROPERTY.

said Board of Assessment shall be paid their actual and necessary expenses for board and traveling, in connection with their duties as a Board of Appeals.

Provided, however, that all bills for expenses presented by the members of said Board of Assessment as herein provided, shall be itemized and duly verified before they shall be allowed by the Levy Court. No other or further compensation or emoluments in any guise whatsoever, shall be allowed or paid to said members of the Board of Assessment.

Section 6. That 1104, Sec. 7, of said Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County.

Section 7. That 1105, Sec. 8, of Chapter 44 of said Revised Code, is repealed with respect to Sussex County.

Section 8. That 1107, Sec. 10, of Chapter 44 of said Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 is hereby amended by the addition of a new Section to be known as, 1107 A. Sec. 10 A., as follows:

1107 A. Sec. 10 A. The Board of Assessment, appointed by the Governor as aforesaid, shall forthwith proceed to make a general assessment of the assessable persons and property of persons in Sussex County, which said assessment shall be returned so as to be acted upon for the year 1916, and shall stand and be acted upon for six years. Every general assessment shall stand and be acted upon for six years.

Section 9. That 1108, Sec. 11, of Chapter 44, of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 is hereby amended by the addition of a new Section, to be known as, 1108 A. Sec. 11 A., as follows:

1108 A. Sec. 11 A. The Board of Assessment for Sussex County shall annually make an assessment of the persons and personal property of persons in Sussex County, and in making such assessment the said Board of Assessment shall value and

VALUATION AND ASSESSMENT OF PROPERTY.

asses, in the same manner in which it valued and assessed in the general assessment, all personal property liable to assessment, all additions, new buildings, and improvements, and all persons liable who have arrived at twenty-one years of age since the preceding assessment, or who have become residents in the County, or who have been omitted, and the personal property of all such, and it shall strike from said assessment list all personal property sold and removed from the County, and the names of all persons who have died, or who have removed from the County.

In making the annual assessment of persons and personal property as aforesaid, the said Board is authorized and directed to examine carefully the assessment lists of towns, cities and school districts, and the books of registered voters of the preceding election, in order that no person, or the personal property of any person, may be omitted from the assessment lists. The said Board of Assessment, or some member thereof, shall, for the purpose aforesaid, visit in person each election district at least one day, and as often as it shall be necessary, to ascertain the names of persons in each election district liable to capition tax, and the personal property of all such.

It shall also in the said annual assessment revise the assessment with respect to all real estate which has been sold or tranferred during the year.

Section 10. That said Chapter 44, of the Revised Code be amended by the addition of a new section, to be known as, 1109 A. Sec. 12 A., as follows:

1109 A. Sec. 12 A. The said Board of Assessment of Sussex County shall have the power and it shall be its duty, to value and assess all property which by law is liable to taxation, and assessment for public purposes, and to revise all valuations and assessments of such assessable property in said County, and to lower or increase said assessments and valuations, and to take proceedings for the discovery of all unassessed property of every kind.

VALUATION AND ASSESSMENT OF PROPERTY.

Whenever the Board of Assessment shall purpose to alter or change any assessment by increasing the same, or make a new assessment other than a general or annual assessment, it shall, before said alteration, change or new assessment is made, give five days' notice in writing to the owner of the property affected thereby, and if such owner cannot be found within the County by reasonable inquiry, then to the person in possession of the property, or to the person in whose custody the same may be, or if it be land, and no one shall be in the apparent occupancy thereof, then such notice shall be posted on said lanu.

Section 11. That 1110, Sec. 13, of said Chapter 44, of the Revised Code, is repealed with respect to Sussex County.

Section 12. That 1112, Sec. 15, of said Chapter 44 of the Revised Code, is hereby repealed with respect to Sussex County, and said Chapter 44 be further amended by the addition of a new section, to be known as, 1112 A. Sec. 15A., as follows:

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 the County, a copy of the assessment of such election district as made by it. The said Board shall sit during each secular day, commencing on the fifteenth day of February, and ending on the first day of March of each year, to hear appeals, and to make additions and corrections to said assessment. Notice of the places where said assessment is posted, and of the time and place of sittings to hear appeals, and to make additions and corrections as aforesaid, shall be given by advertisement published at least once. each week for two weeks, in at least two newspapers in said county, and by such other means as will best bring notice of the same to persons interested; Provided, that in the year of an annual assessment it shall not be necessary for the Board of Assessment to make and post a copy of the assessment, except as to persons or property in respect of which a change has been made in the assessment since the previous year.

If any taxable shall fail or neglect to prefer his appeal to the Board of Assessment, he shall be liable for the tax for such year as shown by the assessment lists.