Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form required by this subchapter.

9 Del. C. 1953, § ?8139; 55 Del. Laws, c. 163, § ?1; 70 Del. Laws, c. 186, § ?1;