CHAPTER 88

FORMERLY

HOUSE BILL NO. 298

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 119, VOLUME 28, LAWS OF DELAWARE AS AMENDED BY CHAPTER 314, VOLUME 51, LAWS OF DELAWARE BY INCREASING THE PENALTY ON UNPAID CITY OF WILMINGTON TAXES FROM ONE HALF OF ONE PERCENT TO ONE PERCENT PER MONTH AND THE PLACING OF REAL ESTATE ON THE ASSESSMENT ROLLS ON A QUARTERLY BASIS.

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

Section 1. Amend Chapter 119, Volume 28, Laws of Delaware, as amended by Chapter 314, Volume 51, Laws of Delaware, by striking Section 9 thereof in its entirety and substituting in lieu thereof a new Section 9 to read as follows:

"Section 9. All the City property taxes and School taxes shall be due. and payable during the months of July and August of each year and without abatement for payment in said months. A penalty of one percent per month shall become due and payable on all taxes not paid on or before August 31 of the year in which the assessment shall have been laid. Said penalties shall be added to the taxes and shall be applicable until all taxes shall have been paid; provided, however, that in the event real estate be placed on the assessment rolls at any time other than July 1 of any year the penalty aforesaid shall become due and payable on all taxes not paid on or before sixty days from the date such real estate has been placed on the assessment rolls."

Section 2. The provisions of this Act shall be effective for all tax years commencing after June 30, 1975.

Approved June 5, 1975.