In the construction of this chapter, the powers and duties assigned solely to boards of assessment shall not be applicable to New Castle County, Kent County and Sussex County. All other provisions of this chapter from which New Castle County, Kent County and Sussex County are not specifically excluded shall be applicable to New Castle County, Kent County and Sussex County.

9 Del. C. 1953, § ?8328; 57 Del. Laws, c. 762, § ?21N; 78 Del. Laws, c. 142, § ?13;