HOUSE BILL NO. 151
AN ACT TO AMEND CHAPTER 137, VOLUME 61, LAWS OF DELAWARE, AS AMENDED ENTITLED "AN ACT TO REINCORPORATE THE TOWN OF DELMAR" AS IT RELATES TO SUPPLEMENTAL ASSESSMENTS.
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 27, Chapter 137, Volume 61, Laws of Delaware, as amended, by adding a new subsection designated as (F) as follows:
"(F). (1) In addition to the annual assessment provided for herein, the Town Council may direct the Board of Assessment to prepare a quarterly supplemental list for the purpose of adding property not included on the last assessment or increasing the assessed value of property which was included on the last assessment. The supplemental list may be used to correct errors on the prior assessment rolls and to remove or modify any exemption from taxation applicable to property in the town.
Such supplemental list shall be prepared quarterly in each fiscal year. The first such supplemental list shall be certified on July 1 of each year; the second on October 1 of each year; the third on January 1 of each year; and the fourth on April 1 of each year.
On the date of certification of a supplemental list, the property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax rate for the current year applicable to the property, reduced by twenty-five percent (25%) where the property is listed on the second supplemental assessment roll; fifty percent (501) where the property is listed on the third assessment roll; and by seventy-five percent (75%) where the property is listed on the fourth supplemental assessment roll; and the amount of such tax shall be and remain a lien on the property from the time of its certification. For all taxes paid after the first day of the second month after certification, the interest rate shall be at the rate of one-half of one percent (.51) per month and an additional sum of one percent (1%) per month as a penalty added until the same shall have been paid. All taxes unpaid after the first day of the second month after certification shall be considered delinquent. After the collection of such delinquent taxes, the Town Council may impose a collection charge not to exceed eighteen percent (18%) of the amount of the tax and any interest or penalty imposed thereon.
Whenever the Board of Assessment places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property effective thereby at the address shown on the assessment rolls; or, if the address of such owner does not appear ,orr the assessment roll, then to the person occupying the property, or if theee is no apparent occupant, such notice shall be posted on the land. Such notice shall be given no later than the date on which the supplemental assessment roll on which the property appears is certified to the Town Council.
The Town Council shall publish notices of the places where the
supplemental assessment roll may be inspected and the procedure for appeals shall be in accordance with the provisions of section 28(d).
In no case shall the supplemental assessment procedure be employed to impose taxes retroactively."
Approved February 11, 1992.