CHAPTER 128 - COUNTY TREASURERS AND COLLECTION OF TAXES - ELECTION; TERMS AND DUTIES

AN ACT TO AMEND CHAPTER 45 OF THE REVISED CODE OF DELAWARE, 1935, ENTITLED "COUNTY TREASURERS AND COLLECTION OF TAXES", WITH REFERENCE TO THE RECEIVER OF TAXES AND COUNTY TREASURER FOR KENT COUNTY, HIS ELECTION, TERM, AND DUTIES, REDEMPTION OF PROPERTY SOLD FOR TAXES, NOTICES, PENALTIES AND TIMES FOR THE PERFORMANCE OF CERTAIN WORK OF THE OFFICE.

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

Section 1. That Chapter 45 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out the last sentence of 1398. Sec. 58 thereof, reading as follows:

"No person shall be twice elected Receiver of Taxes and County Treasurer in any term of eight years."

Section 2. That Chapter 45 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out of the first paragraph of 1403. Sec. 63 thereof the words

"November and December".

Section 3. That Chapter 45 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out all of 1415. Sec. 75 thereof and substituting in lieu thereof a new Section to be known as 1415. Sec. 75, as follows:

1415. Sec. 75. Sale Not to be Approved If Owner is Ready at Court to Pay Taxes; Deed at Expiration of One Year:--No sale shall be approved by the Court if the owner be ready at Court to pay the taxes, penalty and costs, and no deed shall be made until the expiration of one year from the time of sale, within which time the owner, his heirs, executors or administrators shall have the power to redeem the lands on payment to the Receiver of Taxes and County Treasurer of the costs, the amount of the purchase money, and twenty per cent (20%) interest thereon, and expenses of the deeds. Within three (3) days from the receipt of redemption moneys as hereinbefore mentioned, the Receiver of Taxes and County Treasurer shall forward the same by mail to the purchaser.

Section 4. That Chapter 45 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out of 1423. Sec. 83 thereof the words

"first day of October"

and substituting in lieu thereof the words "thirtieth day of September".

Approved April 23, 1945.