CHAPTER 380

AN ACT TO AMEND CHAPTER 42, VOLUME 53, LAWS OF DELAWARE, ENTITLED, "AN ACT AMENDING, REVISING AND CONSOLIDATING THE CHARTER OF THE CITY OF SEAFORD" TO DELETE ANY ABATEMENT OF TAXES.

Be it enacted by the General Assembly of the State of Delaware (two-thirds of all members elected to each House thereof concurring therein):

Section 1. Subsection (C), Section 27, Chapter 42; Volume 53, Laws of Delaware, as amended, is hereby further amended by striking out all of said subsection (C) and substituting in lieu thereof the following:

(C) In the collection of said taxes, before the first day of September next, there shall be no interest nor penalty added to the amount of tax assessed by the City Council. On all taxes paid after the first day of September as aforesaid, interest at the rate of one-half of one per cent (.5%) per month and an additional sum of one per cent (1%) per month as a penalty shall be added until the same shall have been paid. The Council shall have the power to make just allowance for delinquencies in the collection of taxes. All taxes unpaid after the first day of September shall be considered delinquent. In effecting collection of any delinquent tax, the City Council may impose a collection charge not to exceed Eighteen per cent (18%) of the amount of the tax, and any interest or penalty imposed thereon.

Approved April 16,1970