Bill Text: DE SB166 | 2011-2012 | 146th General Assembly | Engrossed
Bill Title: An Act To Amend The Charter Of The City Of Dover Regarding Financial Affairs - General Assessment; Levy On Utility Property.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2012-03-29 - Signed by Governor [SB166 Detail]
Download: Delaware-2011-SB166-Engrossed.html
SPONSOR: |
Sen. Bushweller & Rep. Scott |
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SENATE BILL NO. 166 AS AMENDED BY SENATE AMENDMENT NO. 1 |
AN ACT TO AMEND THE CHARTER OF THE CITY OF DOVER REGARDING FINANCIAL AFFAIRS - GENERAL ASSESSMENT; LEVY ON UTILITY PROPERTY.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:(Two-thirds of all members elected to each House thereof concurring therein):
Section 1. Amend Sec. 47 of Article IV of the charter of the City of Dover by deleting the text indicated in strikeout and inserting the text indicated in underscore as follows:
Sec. 47. - General assessment; levy on utility property
The City shall cause to be made a true, just, and
impartial valuation and assessment of all real property within the city,
locating each parcel of real property by street and number or other
description. The valuation and assessment shall be made
every three years by an The assessor or assessors who
shall be elected appointed by the council at its annual
meeting by majority vote thereof. Before entering upon the duties of office, an
assessor shall be sworn or affirmed by the Mayor to perform the duties of the
assessor's office with fidelity and without favor or partiality.
Whenever Council shall direct, as
set forth in Chapter 102 - taxation, article I – in
general, Section
102-1 - valuation
and assessment, of
the Dover Code of Ordinances, all real property in the City of Dover shall be reassessed
by an outside appraiser mass appraisal company or a consortium of appraisers chosen
by Council every three years. The
mass appraisal company or consortium of appraisers shall be licensed to
conduct business in the State of Delaware and the City of Dover and
shall employ appraisers who are licensed by the Delaware Division
of Professional Regulation. This assessment shall be in lieu of the
valuation and assessment made by an the assessor or assessors elected appointed by Council as described
herein above and in lieu of the assessor's duties described herein
above.
In addition to the annual
assessment, t The assessor or assessors shall include
supplemental assessments made annually for the purposes of (1) adding property
not included in the last assessment or (2) increasing or decreasing the
assessment value of property which was included in the last annual assessment.
The annual assessment date for all real property shall be January 1st of each
year. The assessment of all property shall be at its true value in money as of
the assessment date. True value in money shall be the fair market value. The
general assessment shall be set down by the assessor or assessors in two (2) or
more copies, as the council shall direct, and shall be delivered to the council
as soon as made. The council shall, on the first day of April of each year,
cause a copy of the general assessment to be posted in two public places in the
city for ten days. The assessor shall notify the public of an appeal deadline
of 30 days from the date of general assessment posting. The council may direct
that appeals from any assessment be heard by a committee, known as the board of
assessment appeals, of not less than three members appointed by the council.
The board of assessment appeals shall sit at a stated place and time to hear
the appeals of all taxpayers dissatisfied with the assessment of their
properties, shall collect such information as they consider proper and
necessary, and shall report their findings. Notice of the place and time that
the board of assessment appeals will sit to hear appeals shall be posted with
the general assessment in two public places for a period often days. Notice of
the posting of the copies of the general assessment and of the place and time
of the meetings of the board of assessment appeals shall be published in at
least one issue of a newspaper published in the city. The assessment as revised
and adjusted by the board of assessment appeals or superior court shall be the
basis for the levy and collection of taxes for the city. The council shall have
the right to levy and collect taxes on gas mains, telephone, telegraph,
communications systems, or trolley poles or other erection of like character
within the limits of the city, together with the wires thereon strung; and to
this end the council may at any time direct the same to be included in or added
to the general
assessment. Nothing contained in this section shall be deemed or held to invalidate or otherwise effect any assessment made prior to the approval of this section or any tax levied thereunder.
Section 2. This Act shall be effective upon its enactment in accordance with law.