CHAPTER 184

FORMERLY

HOUSE BILL NO. 297

AN ACT TO AMEND CHAPTER 207, VOLUME 17, LAWS OF DELAWARE, ENTITLED "AN ACT TO REVISE AND CONSOLIDATE THE STATUTES RELATING TO THE CITY OF WILMINGTON" BY GIVING THE MAYOR AND COUNCIL THE AUTHORITY TO RELEASE CERTAIN PROPERTY FROM TAX LIABILITY, AND ALSO AN ACT TO AMEND CHAPTER 119, VOLUME 28, LAWS OF DELAWARE, ENTITLED "AN ACT PROVIDING FOR COLLECTION OF TAXES FOR THE CITY OF WILMINGTON" BY REMOVING COLLECTION PROVISIONS FOR CITY AND SCHOOL TAXES.

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 207, Volume 17, Laws of Delaware, by striking Section 98 thereof in its entirety and substituting in lieu thereof the following:

"Section 98. The Mayor and Council shall have the authority to adopt by ordinance provisions governing the release in part or in whole of property from tax liability in those instances where the full amount of said tax is determined to be uncollectible and a release of all or part of the tax liability is deemed to be in the best interests of the City."

Section 2. Amend Chapter 119, Volume 28, Laws of Delaware, by striking Section 10 thereof in its entirety and substituting in lieu thereof the following:

"Section 10. All City and School taxes shall be due and payable on the first day of July of the year in which the assessment was made, but the same shall not become delinquent until after the first day of May of the next succeeding year. If the same are not paid before the first day of May of the next succeeding year, the Collectors of taxes, through their deputies and clerks, shall use whatever they deem to be reasonable means to collect such delinquent taxes without suit."

Section 3. The provisions of this Act shall be effective for all tax years commencing after June 30, 1975.

Approved July 2, 1975