HOUSE BILL NO. 243
AS AMENDED BY
SENATE AMENDMENT NOS. 1 & 2
AN ACT TO AMEND THE CHARTER OF THE TOWN OF BOWERS, CHAPTER 279, VOLUME 53, LAWS OF DELAWARE AS AMENDED TO (1) CONFER UPON THE TAX COLLECTOR THE POWERS OF THE KENT COUNTY RECEIVER OF TAXES FOR PURPOSES OF COLLECTING DELINQUENT TAXES, AND (2) GRANT THE TOWN THE SPECIFIC AUTHORITY TO REGULATE THE USE OF GOLF CARTS.
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 16A of Chapter 279, Volume 53, Laws of Delaware, as amended, by striking it in its entirety and by inserting in lieu thereof the following:
"Section 16A. Remedies, Powers, and Methods for Collection of Delinquent Taxes
(a) Notice Prior to Exercise. Before instituting any legal action for the collection of taxes, written notice of the amount due shall be sent to the taxable at his/her last known address.
(b) Tax Collector to Have All Powers Conferred Upon Receiver of Taxes of Kent County. In the collection of delinquent taxes, the Tax Collector shall have all of the same powers, remedies, and authority as conferred upon the Receiver of Taxes of Kent County under 9 Del.C. Chapter 87, as the same may from time to time hereafter be amended, or in accordance with any future corresponding provision of law.".
Section 3. This Act shall take effect immediately upon enactment.
Approved April 29, 2010