AN ACT TO AMEND CHAPTER 166, VOLUME 37, LAWS OF DELAWARE, BEING "AN ACT TO REINCORPORATE THE TOWN OF SELBYVILLE" AS AMENDED, BY INCREASING THE AMOUNT OF TAXES THAT MAY BE RAISED IN ANY ONE YEAR BY TAXATION AND PROVIDING THE METHOD BY WHICH TAXES AND PENALTIES FOR NON-PAYMENT OF THE SAME MAY BE COLLECTED.
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 of the Legislature concurring therein):
Section 1. That Section Eight of Chapter 166, Volume 37, Laws of Delaware, as amended by Chapter 122, Volume 38, Laws of Delaware, 1933 as further amended by Chapter 185, Volume 43, Laws of Delaware, 1941 be and the same is hereby repealed, and a new Section to be known as Section Eight of Chapter 166, Volume 37, Laws of Delaware, be and the same is hereby enacted to read as follows:
"Section 8. The said The Mayor and Council of the Town of Selbyville shall at its first stated meeting in every year determine the amount of taxes to be raised in said Town for that year, provided that the amount to be raised shall not in any year be more than Twenty-five thousand dollars ($25,000.00); and it shall appoint an assessor, who may or may not be one of the Councilmen, to make an assessment of persons and property in said Town; and it shall also appoint a collector and treasurer who may or may not be the same person. It shall be the duty of the assessor of said Town, within two weeks from his appointment, to make a true, just and impartial valuation and assessment of said Town, and also an assessment of all the citizens of said Town, both male and female, of the age of twenty-one years and upwards, as well as those owning real estate as those not owning real estate of Two Dollars as a poll tax. Provided, however, that nothing herein contained shall in any way render subject to levy and taxation any property in said Town that may now be expressly exempted from taxation and assessment by law. The said assessor, after making said assessment, shall forthwith deliver to The Mayor and Council of the Town of Selbyville a duplicate containing the names of all persons assessed and the amount of the assessment, distinguishing the real and personal property of each. The Council shall assess the real and personal estate of the assessor. The said The Mayor and Council of the Town of Selbyville shall within fifteen days after receiving said duplicate assessment list cause a complete and full transcript of said duplicate to be hung up in a public and conspicuous place in said Town, there to remain for the space of twenty days thereafter for public inspection; and the said The Mayor and Council of the Town of Selbyville shall, on the Wednesday next after the expiration of the said period of twenty days, from two o'clock to four o'clock in the afternoon, sit to hear appeals from said assessment. Notice of the hanging up of the list, and also at the same time notice of the time and place of hearing appeals shall be given by notices posted in at least six public places in said Town. They shall have the power on such day to add to or take from the amount of any assessment, except that of poll tax which shall always remain at Two Dollars per capita. The decision of a majority of the said The Mayor and Council of the Town of Selbyville, upon any appeal, shall be final and conclusive. No member of said Council shall sit upon his own appeal, but the same shall be heard and determined by the others. Immediately after the appeal day the said The Mayor and Council of the Town of Selbyville shalt cause the assessment list to be transcribed and the transcript to be delivered to the collector. He thereupon shall collect from each taxable his proportion of the tax assessed, but in the collection of taxes the said collector shall deduct five per cent from the amount of the tax assessed against the property of any one who shall pay such tax by the first day of May following the assessment of said tax, and shall deduct four per cent from the amount of taxes assessed against the property of any one who shall pay such tax by the first day of June following the assessment of said tax. The full amount of the tax assessed is due if collected during the months of June, July and August, and beginning with the first day of September the collector shall add one per cent each month as a penalty, until the tax assessed is collected. The collector shall pay over the whole amount that he may have collected, after deducting his commissions and any delinquencies which may be allowed, to the Treasurer, on or before the first day of January next after the receipt of his duplicate. The collector shall have the same power in the collection of said taxes as is conferred by law upon the Receiver of Taxes and County Treasurer of Sussex County."
Approved March 23, 1949.