CHAPTER 50

AN ACT TO AMEND SUBCHAPTER IV OF CHAPTER 7, TITLE 9, DELAWARE CODE, RELATING TO TAXING POWERS OF PARK DISTRICTS.

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

Section 1. Section 750, Title 9, Delaware Code is amended by striking out the word "extend" appearing therein and substituting in lieu thereof the word "collect".

Section 2. Chapter 7, Subchapter IV, Title 9, Delaware Code is amended by enacting and adding new sections to read as follows:

§ 751. Assessment list

The Park Board of the park district in which a park district tax is to be levied shall use the assessment list of the county or counties in which that district is located as a basis for any park district tax.

§ 752. Tax collection warrant and assessment list

The Board shall execute and deliver its warrant with a duplicate of the assessment list not later than the second Tuesday in May of each year, to the Receiver of Taxes and County Treasurer of the County or Counties wherein the district is situated.

§ 753. Collection and deposit of park district taxes

(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 in New Castle County the Receiver of Taxes and County Treasurer shall allow no abatement or discount upon any taxes levied by park district purposes required to be delivered by them; and 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 a penalty of one-half of one per cent per month until the same shall be paid.

(b) All money so collected shall be paid to the Treasurer of the park district and shall be deposited by said Treasurer in accordance with the provisions of Section 771, Title 9, Delaware Code.

§ 754. Report of park district tax collections and payment of collected taxes

(a) Each Receiver of Taxes and County Treasurer shall on the first day of each month make a report to the Park Board of the park district for which he is collecting taxes of all taxes collected in the previous month. The report shall show a complete breakdown of taxes collected, such as debt service and such other information as may be required.

(b) Each Receiver of Taxes and County Treasurer shall, not less than once each calendar month, pay over to the Treasurer of said park district all funds collected by him for the park district.

Approved May 12, 1961.