CHAPTER 168 - CITIES AND TOWNS—LAUREL

AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO REINCORPORATE THE TOWN OF LAUREL" BEING CHAPTER 164, VOLUME 29, LAWS OF DELAWARE, BY AUTHORIZING THE MAYOR AND COUNCIL OF LAUREL TO RAISE BY TAXATION A SUM NOT IN EXCESS OF TWENTY FOUR THOUSAND DOLLARS FOR GENERAL EXPENSES AND AN ADDITIONAL ONE THOUSAND DOLLARS FOR THE FIRE DEPARTMENT; AUTHORIZING THE MAYOR AND COUNCIL OF LAUREL WITH THE CONSENT OF THE FIRE DEPARTMENT TO APPLY THE ADDITIONAL SUM OF ONE THOUSAND DOLLARS TO THE REDEMPTION OF MUNICIPAL BONDS; AUTHORIZING THE ASSESSMENT OF A PERSONAL OR PER-CAPITA TAX NOT TO EXCEED ONE DOLLAR; METHOD OF COLLECTION; PENALTY FOR NON PAYMENT, INELIGIBILITY OF CITIZENS TO VOTE AT TOWN ELECTIONS IF UNPAID.

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

Section 1. That the act entitled "An Act to Reincorporate the Town of Laurel" being Chapter 164, Volume 29, Laws of Delaware, be and the same is hereby amended by striking out all of paragraph twenty-two (22) of Section 6 of said Chapter, and by inserting in lieu thereof the following:

(22) To make general assessments of property not exempt from taxation for public purposes in said Town and assess and collect taxes, licenses, poll taxes and fines for municipal uses and purposes, provided, that in no year shall the said "Mayor and Council of Laurel" raise a sum by taxation in excess of Twenty-four Thousand Dollars ($24,000.00), for the general expenses of the said Town of Laurel, and an additional sum not to exceed the sum of One Thousand Dollars ($1,000.00), the same to be appropriated and paid over to the Fire Department of said Town of Laurel, for the purpose of keeping the equipment of said Fire Department in proper repair and efficiency and adding to the same from time to time as necessity may arise; provided, however, "The Mayor and Council of Laurel", may with the consent of the Fire Department of the Town of Laurel apply said additional sum raised by taxation and authorized to be paid over to the Fire Company of the Town of Laurel for the redemption of municipal bonds of said Town.

Section 2. That the act entitled "An Act to Reincorporate the Town of Laurel", being Chapter 164, Volume 29, Laws of Delaware, be and the same is hereby amended by striking out all of paragraph 23 of Section 6 of said Chapter and by inserting in lieu thereof the following:

(23) To make a personal assessment of all male and female citizens of the Town of Laurel between the ages of twenty-one (21) years and the ages of sixty-five (65) years. "The Mayor and Council of Laurel" shall also make a personal assessment against all person or persons owning real estate within the limits of the Town of Laurel; provided, however, that in no event shall said personal assessment or per-capita tax exceed the sum of One Dollar ($1.00) per person. Said personal assessment or per-capita tax shall be in addition to any assessment levied on real estate so owned by and assessed against them.

The Mayor and Council shall make such annual personal assessment on or before the regular meeting in July of each and every year and said personal or per-capita tax shall be due and payable at the office of the Town Clerk on or before the first day of September, provided, however, that no penalty shall be attached to any personal or per-capita tax paid on or before January 1st. Ten days after making the annual personal assessment the Mayor and Council shall cause a full and complete copy of the same, containing the name and amount of said tax clue from each taxable to be hung in a public place in the Town of Laurel; and there it shall remain for a period of ten (10) days for the information and examination of all concerned. There shall be posted in five or more public places in the Town notices advising all concerned that upon a certain day mentioned therein and not earlier than ten (10) days after the date of posting of the copies of the annual personal or per-capita tax list, between the hours of 1 o'clock P. M. and 3 o'clock P. M., the Mayor and Council will hold a Board of Appeals, at which time and place they shall hear appeals from said assessment. The decision of the Mayor and Council, sitting as said Board of Appeals shall be final and conclusive and the said Mayor and Council of Laurel shall revise and complete said assessment at this meeting.

Within five days after said appeal day the Mayor and Council shall turn over and deliver to the Town Clerk the revised and complete assessment list as aforesaid. The Town Clerk shall collect said tax in the same manner as taxes are now collected against real estate.

On all taxes paid after the first day of January next succeeding the delivery of the revised and completed persona] or per-capita assessment list to the Town Clerk, there shall be added to the aforesaid tax an amount equal to one per centum per month for each and every month such tax shall remain unpaid and shall be collected in the same manner as the original amount of the taxed.

A list of all persons whose personal or per-capita tax are unpaid shall be posted in the office of the Town Clerk thirty (30) days before the date set for the biennial election of officers of the Town, and all persons against whom said tax has been levied and whose personal tax remains unpaid ten days prior to said biennial election of officers of the Town shall be ineligible to vote at said Town Election.

Approved April 3, 1941.