CHAPTER 313

RELATING TO COLLECTION OF SCHOOL TAXES

AN ACT TO AMEND TITLE 14, CHAPTER 19, DELAWARE CODE ENTITLED "EDUCATION" RELATING TO COLLECTION OF SCHOOL TAXES BY PROVIDING FOR THE ELIMINATION OF THE ABATEMENT OF TAXES FOR EARLY PAYMENT, AND BY PROVIDING FOR A PENALTY FOR LATE PAYMENT OF TAXES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. That Title 14, Chapter 19, Section 1918, paragraph (a) Delaware Code be and it hereby is repealed, and a new subparagraph (a) be enacted and substituted in lieu thereof as follows:

(a) The Receiver of Taxes and County Treasurer shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes, provided, however, that after June 30, 1957 in New Castle County the Receiver of Taxes and County Treasurer shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them; and for all tax years commencing after June 30, 1958 shall after the thirtieth day of September in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of one-half of one per cent per month until the same shall be paid.

Approved February 5, 1958.