CHAPTER 460

FORMERLY

HOUSE BILL NO. 848

AS AMENDED BY

HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 86, TITLE 9, DELAWARE CODE RELATING TO ALLOWANCE OF AN ABATEMENT OF OR DISCOUNT UPON COUNTY TAXES AND PENALTIES FOR LATE PAYMENT.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend §8604 (a), Chapter 86, Title 9, Delaware Code by striking therefrom the following words:

"shall allow no abatement or discount upon any tax required to be collected by them, and"

Section 2. Amend §8604, Chapter 86, Title 9, Delaware Code by adding a new subsection (c) thereto to read as follows:

"(c) The receiver of taxes and county treasurer or director of finance of each county, upon being authorized by ordinance adopted by County Council or Levy Court, may allow an abatement of or discount upon any tax or penalty for late payment, exclusive of school taxes, required to be collected by them."

Approved July 11, 1978.