SENATE BILL NO. 294
AN ACT TO AMEND AN ACT BEING CHAPTER 170, COLUMN 57, LAWS OF DELAWARE, AS AMENDED, ENTITLED "AN ACT TO REINCORPORATE THE CITY OF LEWES" TO INCREASE THE AMOUNT PERMITTED TO BE RAISED FROM THE TAXATION OF REAL ESTATE AND TO PERMIT QUARTERLY ASSESSMENTS OF REAL ESTATE.
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 Subsection (30), Section 29, Chapter 170, Volume 57, Laws of Delaware, as amended, by striking the phrase "seven hundred fifty thousand dollars ($750,000.00)" as they appear therein and substituting in lieu thereof the phrase One Million Five Hundred Thousand Dollars ($1,500,000.00)."
Section 2. Amend Chapter 170, Volume 57, Laws of Delaware, as amended, by adding thereto a new section to read as follows:
"SUPPLEMENTAL ASSESSMENT Section 26A
(a) In addition to the annual assessment provided for in Section 26 of this Charter, the Assessor may, at his option, prepare a quarterly supplemental assessment list for any of the following purposes:
Adding property which was not included on the last annual
Increasing the assessed value of property which was included in the last assessment;
Correcting errors on the prior annual assessment;
Revising or modifying any exemption from taxation applicable to property within the City;
(b) The supplemental assessment list shall be prepared quarterly by the Assessor and the first such supplemental assessment shall be certified to the City Council on May 1, the second on August 1, the third on November 1, and the fourth on February 1 of each year.
(c) On the date of certification of the supplemental assessment list to the City Council by the Assessor each property owner shall be liable for the payment of real estate taxes equal to the assessed value of the property multiplied by the tax rate for the then current fiscal year applicable to the property; reduced by twenty-five percent (25%) when the property is listed on the second supplemental assessment list; fifty percent (507) when the property is listed on the third supplemental assessment list; and seventy-five percent (75%) when the property is listed on the fourth supplemental assessment list. The amount of such tax, together with any interest, penalty and collection charge shall be a lien for a period of ten (10) years from the date of certification of the supplemental assessment list to the City Council by the Assessor and such lien shall have preference and priority to all other liens created or suffered on real estate or upon leaseholds or upon improvements located on land under lease as prescribed in this Charter although such lien or liens be of a date prior to the time of the attaching of such lien for taxes.
(d) Whenever the Assessor places a property on a supplemental
assessment list, he shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment list, or if the address of such owner does not appear on the assessment list, then to the person occupying the property, of if there is no apparent occupant, such notice shall be posted on the property. Such notice shall be given no later than the date on which the supplemental list on which the property appears is certified to the City Council by the Assessor. The certification by the Assessor that the notice
required by this Subsection was mailed or posted, as the case may be, shall be conclusive evidence that notice to the property owner was received.
The Assessor shall publish a notice of the place or places where the supplemental assessment list may be inspected together with a notice of the time and place in the City when the City Council, not earlier than ten (10) days from the date of the last publication, shall sit, between the hours of one o'clock in the afternoon, prevailing time, and five o'clock in the afternoon, prevailing time, to hear appeals. Such notice shall appear at least once a week for two (2) consecutive weeks in a newspaper of general circulation in the City. The decision of the City Council sitting as a Board of Appeals, shall be final and conclusive and the said City Council shall revise and complete the said supplemental assessment at this sitting. Neither the Mayor nor any member of the City Council shall sit upon his appeal but the same shall be held and determined by the other members of the City Council.
Pending determination of the appeal, the property owner may either pay the tax imposed by the supplemental assessment and if on appeal the assessment is reduced, the property owner shall be entitled to a refund of the taxes which he has overpaid plus interest thereon at the rate of One Percent (1%) per month for each month or fraction thereof from the date of payment or the property owner may decline to pay the tax imposed by the supplemental assessment in which case, interest and penalties shall accrue at the rate of one percent (1%) per month for each month or fraction thereof that the taxes remain unpaid from the expiration of thirty (30) days following the date of mailing or the posting of the notice, as the case may be, required by this Section.
In the collection of all taxes imposed by the supplemental
assessment list, there shall be no deduction nor abatement of the taxes and the City Manager shall_ add an amount equal to one percent (11) per month for each month or fraction thereof that such taxes remain unpaid following the expiration of thirty (30) days from the date of mailing or posting, as the case may be, of the notice required under this Section.
All taxes imposed by the supplemental assessment list and paid more than thirty (30) days following the date that notice is mailed by the Assessor to the property owner or posted as provided for in this Section shall be delinquent."
Section 3. Amend Subsection (e), Section 28, Chapter 170, Volume 57, Laws of Delaware, as amended, by striking said Subsection (e) and substituting in lieu thereof a new Subsection (e) to read as follows:
"(e) In the collection of said taxes, the City Manager shall neither deduct nor abate any amount from the tax assessment and shall add an amount equal to one percent (1%) per month for each month or fraction thereof that such taxes remain unpaid following April 30. All taxes unpaid after April 30 of any year shall be considered delinquent."
Approved March 31, 1992.