CHAPTER 112

COUNTY TREASURERS AND COLLECTION OF TAXES

AN ACT PROVIDING FOR THE MAILING OF STATEMENTS OF COUNTY AND OTHER TAXES BY THE RECEIVER OF TAXES OF EACH COUNTY; TIME OF MAILING; FAILURE TO RECEIVE TAX STATEMENT NOT TO RELIEVE TAXABLE FROM PAYMENT OF TAXES DUE.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. It shall be the duty of the Receiver of Taxes of each county to mail to all taxables in said county a statement of their county taxes and all other taxes collectable by said Receiver of Taxes not more than thirty days after the said taxes are due and payable.

The failure of the rightful owner of any property to receive a statement of his, her or their taxes by mail from the Receiver of Taxes shall in nowise relieve the taxable from the payment of any awl all taxes due.

Section 2. All acts or parts of acts inconsistent with the provisions of this act be, and the same are hereby repealed.

Approved April 14, 1939.