CHAPTER 147 - GREENWOOD
AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO INCORPORATE THE TOWN OF GREENWOOD", BEING CHAPTER 183, VOLUME 22, LAWS OF DELAWARE.
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 Section 19 of Chapter 183, Volume 22, Laws of Delaware, be and the same is hereby amended by striking out all of said Section 19 as it now appears in Chapter 183, Volume 22, Laws of Delaware, and inserting in lieu thereof the following, to be known as Section 19 of said Act:
Section 19. It shall be the duty of the Council of said town at the meeting on the third Saturday in January in each and every year, or as soon as conveniently may be thereafter, to elect by ballot a Treasurer and Secretary, who shall hold their offices until the third Saturday in January next after election and until their successors shall be duly elected and qualified. The Treasurer and Secretary may or may not be the same person and they may at the same time hold the office of Councilman. The said Council shall also have authority to elect by ballot a Collector of Taxes in any year they may think proper to do so, whose term shall begin on the first day of May of the year in which he is elected and continue until the first day of May of the following year. The Treasurer before entering upon the duties of his office shall be sworn or affirmed faithfully, honestly and diligently to perform the duties of his said office, which oath or affirmation may be administered to him by the President of said Council or by any member thereof, or by any Judge, Justice of the Peace, or Notary Public. He shall also, before entering upon the duties of his office, give bond to the Town of Greenwood with sufficient surety to be approved by the Council of said town in the penal sum of One Thousand Dollars ($1000.00), conditioned for the faithful discharge of the duties of his said office and for the payment of his successors in office of all sums of money belonging to said town which may remain in his hands upon the settlement of his accounts, to which said bond and condition there shall be annexed a warrant of attorney for the confession of judgment for said penalty. The said Treasurer shall pay all orders drawn on him by order of said Council and signed by the President thereof out of any moneys in his hands belonging to said town. He shall settle his accounts with the said Council annually by the third Saturday in December, and oftener, and at such other times as the said Council may require. The Treasurer, Secretary and Assessor of said town shall each receive a reasonable compensation for their services to be determined by the Council of said town; provided the compensation of the said Treasurer as such shall not exceed five per cent on all moneys received by him belonging to said town, and of the Secretary acting as Collector shall not exceed eight per cent. on the taxes collected by him.
Section 2. That said Chapter 183, Volume 22, Laws of Delaware, be amended by adding thereto a Section to be known as Section 28, as follows:
Section 28. The Collector of Taxes for the town of Greenwood shall after the first day of October in each year in which the tax duplicate shall be delivered to him add to taxes to be paid thereafter a penalty of one per cent. per month until the same shall be paid.
Section 3. That there be a new Section added to Chapter 183, Volume 22, Laws of Delaware, to be known as Section 29, as follows:
Section 29. The lien of any taxes upon property may be extended against the owner thereof in the manner following, namely: any Collector of Taxes for the town of Greenwood shall, prior to the expiration of the lien of said taxes, file with the Prothonotary of Sussex County a certificate containing the name of the taxable, the amount of the assessment, distinguishing the real and personal property and capitation tax, the year for which the said taxes may be levied, the rate of taxes, the total tax levied, the date from which the penalty for non-payment shall begin, and the rate of such penalty per month. The Prothonotary shall thereupon file said certificate and enter an abstract thereof upon a record to be by him kept in his office and to be known as "Tax Lien Record for Municipalities." The lien of said tax shall thereupon be extended and remain a lien against all the real property of said taxable within Sussex County, inclusive of all real property alienated by said taxable subsequent to the levy of said tax, and shall extend back to the date of the levy of said tax, and shall continue in force for a period of five years from the date of said levy, subject to the same conditions and limitations as of a judgment recovered in the Superior Court of the State of Delaware, and a writ of levari facias may issue thereon for the sale of the taxable's real estate at the direction of any Collector of Taxes for the town of Greenwood as on any such judgment, and shall be in the name of the State of Delaware, for the use of the Town of Greenwood, against said taxable.
Approved May 17, 1937.