CHAPTER 171 - MILLSBORO

AN ACT TO AMEND CHAPTER 203, VOLUME 25, LAWS OF DELAWARE, BEING "AN ACT TO RE-INCORPORATE THE TOWN OF MILLSBORO", BY AMENDING SECTION 24 OF SAID CHAPTER 203, VOLUME 25, LAWS OF DELAWARE, BY AMENDING THE PROVISIONS AS TO THE ABATEMENT AND ADDITIONS TO TAXES, IF PAID ON OR BEFORE CERTAIN DATES.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each branch of the Legislature concurring therein):

Section 1. That Chapter 203, Volume 25, Laws of Delaware, be, and the same is amended by striking out therefrom all of Section 24 thereof, and inserting in lieu thereof the following paragraph to be known as Section 24, Chapter 203, Volume 25, Laws of Delaware:

Section 24. The said Commissioners after having ascertained the sum necessary to be raised and having apportioned the same on the assessment and valuation aforesaid, shall, on the first Tuesday in May of each year furnish the treasurer of said town, who shall be the collector of taxes for said town, with a duplicate containing the names of the taxables as well the owners of real estate and taxable personal property, as those not owning real estate or taxable personal property, distinguishing between them, and also the tax levied on each person and also the tax on the whole valuation and assessment and the rate per hundred dollars. The said duplicate shall have a warrant annexed thereto and shall be signed by the President and a majority of the ,members of Commissioners. The said Treasurer shall, upon receiving such duplicate, post notices in at least five public places in said town, that the taxes for the ensuing year are due and payable which notice shall be all that is required to be given before proceeding to collect the taxes of any taxable under the provisions of Section 25 of this Act. The said treasurer shall sit at some convenient place on the first Tuesday in August of each year, from nine o'clock A. M. until eight o'clock P. M., with intermission from twelve o'clock M. until one o'clock P. M., and from five o'clock P. M. until six o'clock P. M., for the purpose of receiving taxes; he shall also sit on the first Tuesday in December at the hours aforesaid for the same purpose. On all taxes paid before the first day of September, there shall be an abatement of five per centum; on all taxes paid after the first day of September and before the first day of January there shall be no abatement; and on all taxes paid after the first day of January one per centum per month shall be added thereto for each month the same shall remain unpaid after January first.

Approved April 18, 1935.