FORMERLY HOUSE BILL NO. 415
AN ACT TO AMEND AN ACT BEING CHAPTER 197, VOLUME 54, LAWS OF DELAWARE, AS AMENDED, ENTITLED "AN ACT REVISING THE PRIOR CHARTER OF THE CITY OF REHOBOTH BEACH AND ESTABLISHING A NEW CHARTER THEREFOR AND PRESCRIBING THE POWERS AND DUTIES OF THE COMMISSIONERS OF REHOBOTH BEACH" BY DELETING THE PROVISION FOR ANY TAX REDUCTION AND CHANGING THE DATE WHEN THE PENALTY BEGINS TO ACCRUE.
Be it enacted by the General Assembly of the State of Delaware (two-thirds of all members elected to each House concurring therein):
Section 1. Subsection e, Section 25, Chapter 197, Volume 54, Laws of Delaware, as amended, is hereby further amended by striking out all said Subsection e and substituting in lieu thereof the following:
e. In the collection of said taxes, there shall be no abatement nor any penalty on any taxes paid on or after the first day of July next succeeding the delivery of the duplicate annual tax list to the City Manager and prior to the first day of September next succeeding the delivery of the duplicate annual tax list to the City Manager. On all taxes paid on or after the first day of September next succeeding the delivery of the annual duplicate tax list to the City Manager, there shall be added an amount equal to one per centum (1%) per month for each and every month such taxes shall remain unpaid and said penalty shall be collected in the same manner as the original amount of the tax.
Approved June 14, 1971.