Every allowance of assistance under the provisions of this part shall be deemed to have been allowed under and shall be held subject to the provisions of any amending or repealing act that may be passed, and no person receiving assistance under this part shall have any claim for compensation by reason of the allowance for assistance being affected in any way by any such amending or repealing act.

Taxes and assessments for public purposes by the State or any political subdivision thereof, whether county, hundred, city or town, shall be assessed and levied upon the property of aged persons to whom assistance has been allowed under this chapter in the same manner as such taxes and assessments are levied and assessed by law upon the properties of other owners. The time for payment of any taxes or assessments so levied and assessed shall be deferred until such time as the property of such aged person is transferred from the name of such aged person or until such aged person dies, in which event the face amount of the taxes and assessments so levied or assessed, without penalties or interest, shall be payable within 90 days from the date of such transfer or death. After the expiration of such 90-day period there shall be due, with respect to any such property, the same amount or amounts for taxes or assessments as would have been due after the expiration of 90 days from the date the taxes or assessments became due and payable had the property not been owned by an aged person, to whom assistance had been allowed under this chapter. In the event of the sale of any such property under any form of execution process (including sales in any form of insolvency proceeding), such taxes and assessments shall be due and payable as of the date of the offering of such property for sale under such execution process.

37 Del. Laws, c. 85, § 20; Code 1935, § 1623; 42 Del. Laws, c. 114; 31 Del. C 1953, § 515; 50 Del. Laws, c. 278, § 5.