SENATE BILL NO. 240
AS AMENDED BY SENATE AMENDMENT NO. I
AN ACT TO AMEND CHAPTER 251, VOLUME 61, LAWS OF DELAWARE, AS AMENDED, BEING THE CHARTER OF THE CITY OF DELAWARE CITY, RELATING TO QUALIFICATIONS FOR MAYOR AND COUNCILPERSONS, FORFEITURE OF OFFICE, AND 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 3-05, Chapter 251, Volume 61, Laws of Delaware, as amended by adding after the word "taxes" and before the word "due" the words ", fees, charges, liens and debts".
Section 2. Amend Section 3-09 B, Chapter 251, Volume 61, Laws of Delaware, as amended by deleting the period "." at the end of said subsection and adding the following:
";or (4) failure to attend three (3) successive regular monthly meetings at any time or failure to attend four (4) regular monthly meeting in any twelve-month period, without a legitimate excuse for absence at each meeting, as determined by a vote of a majority of all members of the Mayor and Council in attendance at each such meeting of the Mayor and Council."
Section 3. Amend Section 4-01, Chapter 251, Volume 61, Laws of Delaware, by adding a new subsection E as follows:
"E. Supplemental Assessments
(1) In addition to the annual assessment provided for in this Section IV of this Charter, the Mayor and Council may, at its option, request that the Assessor prepare a quarterly supplemental assessment list for any of the following purposes:
(a) Adding property which was not included on the last annual assessment;
(a) Increasing the assessed value of property which was included in the last assessment;
(b) Correcting errors on the prior annual assessment; or
(a) Revising or modifying any exemption from taxation applicable to property within the City.
(2) The supplemental assessment list shall be prepared quarterly by the Assessor and the first such supplemental assessment shall be certified to the Mayor and Council on July 1, the second on October 1, the third on January 1, and the fourth on April 1 of each year
(3) On the date of certification of the supplemental assessment list by the Mayor and Council, according to the procedures set forth in this Section IV of the Charter, 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 (50%) when the property is listed on the third supplemental assessment list, and seventy-five (75%) when the property is listed on the fourth supplemental assessment list.
(4) Whenever the Mayor and Council place a property on a supplemental assessment list, notice thereof shall be made by 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, or if there is no apparent occupant, such notice shall be posted on the property. Such notice shall be given within ten (10) days of the date on which the supplemental list on which the property appears is certified by the Mayor and Council. The certification by the Mayor and Council 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.
(5) The Mayor and Council 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 Town when the Mayor and Council, not earlier than ten (10) days from the date of the notice, shall sit to hear appeals. The decision of a majority of the Mayor and Council sitting as the Assessment Board of Appeals shall be final and conclusive in respect to all supplemental assessment appeals. All other procedural rules of the Assessment Board of Appeals not in conflict with this Subsection shall apply to supplemental assessment appeals.
(6) All taxes imposed by the supplemental assessment list and paid more than thirty (30) days following the date that notice is mailed by the Mayor and Council to the property owner or posted as provided for in this Section shall be delinquent.
(7) In the collection of all delinquent taxes imposed by the supplemental assessment list, there shall be added a penalty of five percent (5%) of the unpaid taxes and 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."
Approved July 8, 1993.