SENATE BILL NO. 257
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": TO PROVIDE FOR AN ABATEMENT OF TAXES FOR PROMPT PAYMENT.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each House thereof concurring therein):
Section 1. Amend Section 25, Chapter 197, Volume 54, Laws of Delaware, by striking subsection e. in its entirety, and substituting in lieu thereof the following:
"e. In the collection of said taxes, the City Manager shall deduct two percent (2%) from the amount of taxes assessed against the real property of any person who pays said taxes on or before the first day of August, next succeeding the delivery of the duplicate annual tax list to the City Manager. There shall be no abatement nor any penalty on any taxes paid on or after the first day of August 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 percent (1%) per month for each month or part thereof such taxes shall remain unpaid, and said penalty shall be collected in the same manner as the original amount of the tax."
Approved May 31, 1979.