CHAPTER 171 - SEAFORD

AN ACT TO AMEND AN ACT ENTITLED "AN ACT CHANGING THE NAME OF 'THE TOWN OF SEAFORD' TO 'THE CITY OF SEAFORD' AND ESTABLISHING A CHARTER THEREFOR", BEING CHAPTER 184, VOLUME 43, LAWS OF DELAWARE, BY CHANGING THE VOTING HOURS AT MUNICIPAL ELECTIONS, BY INCREASING THE AMOUNT OF MONEY WHICH MAY BE RAISED EACH YEAR IN TAXES, AND BY INCREASING THE PENALTIES FOR NON-PAYMENT OF CAPITATION TAXES.

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 thereof concurring therein):

Section 1. That Section 5, Sub-Section (A), Chapter 184, Volume 43, Laws of Delaware, be, and it is hereby, amended by deleting from said sub-section the expression "five o'clock P. M." where that expression appears therein, and by substituting in lieu thereof the expression "six o'clock P. M.".

Section 2. That Section 24, Chapter 184, Volume 43, Laws of Delaware, be, and it is hereby, amended by deleting the words "thirty thousand dollars" where the same appears in the third line of said section, and by substituting in lieu thereof the expression "forty thousand dollars".

Section 3. That Section 24, Chapter 184, Volume 43, Laws of Delaware, be, and it is hereby, amended by striking out the following words where they appear in said section:

"In the collection of said taxes, the City Manager, shall make an abatement of five per centum on all taxes paid before the First day of August; on all taxes paid after the First clay of August and before the First day of January, there shall be no abatement; and on all taxes paid thereafter, there shall be added one per centum per month until the same shall be paid, The Council shall have power to make just allowances for delinquencies in the collection of taxes," and by substituting in lieu thereof the following words:

"In the collection of said taxes, the City Manager shall make an abatement of five per centum of all taxes paid before the first day of August. On all real estate taxes paid after the first day of August and before the first day of January, there shall be no abatement and no penalty; but, on all real estate taxes paid thereafter, there shall be added one per centum per month as a penalty, until the same shall be paid. On all capitation taxes there shall be no abatement if paid between the first day of August and the first day of September, but on all taxes paid on or after the first day of September, there shall be added a penalty of one per centum per month until the same shall be paid. The Council shall have power to make just allowances for delinquencies in the collection of taxes.

As to the capitation taxes, the taxes and any penalties accrued thereon may be collected by legal process on or after September first following their assessment. Real estate taxes may be collected by legal process on or after January first following their assessment."

Approved April 18, 1945.