HOUSE BILL NO. 497
AS AMENDED BY HOUSE AMENDMENT NOS. 1 AND 2
AN ACT TO AMEND CHAPTER 302, VOLUME 49, LAWS OF DELAWARE, BEING AN "ACT TO INCORPORATE THE TOWN OF FENWICK ISLAND, DELAWARE," AS AMENDED, RELATING TO THE ASSESSMENT AND COLLECTION OF TAXES AND THE ABILITY OF THE TOWN TO IMPOSE PENALTIES FOR DELINQUENT TAXES.
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 24, Chapter 302, Volume 49, Laws of Delaware by adding the following paragraph at the end of the section:
"The Town of Fenwick Island by its Treasurer may assess a penalty against any person, corporation, or other entity found to owe taxes to the Town. Said person or entity is delinquent In his or its taxes if payment is not made by the date due. The penalty shall Include a monthly interest charge and late-payment assessment. The Town Council shall establish the amount of the interest and other penalties to be charged delinquent persons or entities at its regular meeting on the last Saturday In the month of July each year. The Town shall have the power to collect taxes and penalties due it, in addition to actions available to it, through an action in personam or In rem, In any court of competent Jurisdiction. Said action Is to be brought in the name of the town by either the President or the Treasurer."
Approved June 4, 1984.