CHAPTER 59

FORMERLY

SENATE BILL NO. 89

AN ACT TO AMEND TITLE 9, CHAPTER 86, 68604 OF THE DELAWARE CODE RELATING TO PENALTY FOR LATE PAYMENT OF TAXES.

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

Section 1. Title 9, Chapter 86, §8604(a), is hereby amended by striking said subsection in its entirety and inserting In lieu thereof the following:

"(a) The receiver of taxes and county treasurer or director of finance of Kent and New Castle Counties shall, after the 30th day of September In the year In which the tax duplicate shall be delivered to them, add to taxes to be paid thereafter a penalty of 1 percent per month until the same shall be paid.

In New Castle County, an additional penalty of 5% shall be added on after the 30th day of September on the taxes due for the current tax year.

In Sussex County, the director of finance shall, after the 30th day of September In the year In which the tax duplicate shall be delivered to him, add to taxes to be paid thereafter a penalty of 1.5 percent per month until the same shall be paid."

Approved July 1, 1985