SENATE BILL NO. 118
AS AMENDED BY SENATE AMENDMENT NO.3
AND HOUSE AMENDMENT NO.1
AN ACT TO AMEND CHAPTER 19, TITLE 14 OF THE DELAWARE CODE RELATING TO THE PENALTY FOR LATE PAYMENT OF SCHOOL TAXES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §1917, Chapter 19, Part 1, Title 14 of the Delaware Code by striking subsection (a) in its entirety, and substituting in lieu thereof the following:
`(a) The Receiver of Taxes and County Treasurer shall collect school taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes, and shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them. The Receiver of Taxes and County Treasurer for New Castle County only shall, after the thirtieth day of September in the year in which the tax rolls shall be delivered to them, assess a penalty of five percent (50/o) to taxes which are due and owing but unpaid, and shall each month thereafter add to such unpaid taxes a penalty of one percent (107o) per month until the same shall be paid. The Receiver of Taxes and County Treasurer of Kent and Sussex Counties only shall, after the thirtieth day of September in the year in which the tax rolls shall be delivered to them, assess a penalty of one-half of one percent per month until the same shall be paid.
Approved June 30, 1975