CHAPTER 323

DOVER - CHANGING DATE OF LIEN OF TAXES

AN ACT TO AMEND CHAPTER 158 OF VOLUME 36 OF THE LAWS OF DELAWARE, ENTITLED "AN ACT CHANGING THE NAME OF 'THE TOWN OF DOVER' TO 'THE CITY OF DOVER' AND ESTABLISHING A CHARTER THEREFOR," BY CHANGING THE DATE OF THE LIEN OF TAXES ASSESSED BY SAID CITY.

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 Chapter 158 of Volume 36 of the Laws of Delaware (1929) be and the same is hereby amended by striking out the last paragraph of Section 49 of said Chapter, as amended by Chapter 99, of Volume 38 of the Laws of Delaware (1933), and inserting in lieu thereof the following paragraph:

The provisions of Article 6 of Chapter 79 of the Revised Code of Delaware, 1935, shall be deemed and held to apply to all taxes laid and imposed under the provisions of this Act, except that the lien for the City or municipal taxes as prescribed in Article 6 of Chapter 79 of the Revised Code of Delaware, 1935, shall remain a lien for a period of three years from the first day of July of the year in which such tax shall have been imposed and no longer.

Approved June 5, 1951.