AN ACT TO AMEND AN ACT ENTITLED, "AN ACT, AMENDING, REVISING AND CONSOLIDATING THE CHARTER OF THE TOWN OF GEORGETOWN," BEING CHAPTER 166, VOLUME 43, LAWS OF DELAWARE, AS AMENDED, BY AUTHORIZING AN INCREASE IN THE ABATEMENT OF TAXES AND BY AUTHORIZING A CERTAIN PENALTY FOR NON-PAYMENT OF TAXES AFTER THE THIRTY-FIRST DAY OF MAY OF EACH YEAR.
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 House thereof concurring therein):
Section 1. That paragraph 4 of Section 12 of Chapter 166, Volume 43, Laws of Delaware as amended, be and the same is hereby further amended by striking out the said 'fourth (4th) paragraph appearing in said section and by inserting in lieu thereof a new paragraph as follows:
After the Council has ascertained the sum necessary to be raised in the said Town for the purpose of this Act, and has apportioned the same on the assessment valuation as aforesaid, it shall forthwith deliver a copy of the assessment list to the Treasurer of the said Town, who shall, within three (3) days after receiving same, make out all bills representing town taxes and place them in the mail. It shall and may be lawful for the Treasurer to accept and receive the tax of each and every person liable to pay the same, who shall tender the payment thereof on or before the Thirty-First day of May of each year in which said tax was levied, and each and every person so paying his tax within said time shall be allowed an abatement of ten percentum (10%) upon said tax. The Treasurer shall give notice of the place he will sit, during normal business hours, to accept and receive taxes for abatement purposes, by public notice published in at least six (6) public places in said Town, said notices to be published on or before the day the bills for taxes are placed in the mail. All taxes levied and remaining unpaid on the First day of June of each year shall be deemed delinquent, and the Treasurer shall after the Thirty-First day of May of each year in which the tax duplicates shall be delivered to him, add to taxes to be paid thereafter a penalty of one percentum (1 %) per month until the same shall be paid.
Approved April 18, 1951.