CHAPTER 177
FORMERLY
HOUSE BILL NO. 500
AN ACT TO AMEND AN ACT BEING CHAPTER 277, VOLUME 49, LAWS OF DELAWARE, AS AMENDED, ENTITLED "AN ACT TO RE-INCORPORATE THE TOWN OF LAUREL", TO CHANGE THE FISCAL YEAR, TO PROVIDE FOR ASSESSMENT, LEVY AND COLLECTION OF TAXES, TO PROVIDE A DATE WHEN TAXES BECOME DELINQUENT, TO PROVIDE A DATE WHEN TAXES BECOME A LIEN ON REAL ESTATE, TO PROVIDE FOR CHANGING THE RATES FOR UTILITY SERVICES DURING THE FISCAL YEAR, AND TO PROVIDE A DATE WHEN THE TOWN CLERK SHALL SETTLE HIS ACCOUNTS.
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. Section 32, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the first paragraph of said Section 32 and substituting a new first paragraph to read as follows:
"The fiscal year of the Town shall be from October 1 of one year to September 30 of the following year."
Section 2. Section 32, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the words "the first regular meeting in May" and substituting the words "the first regular meeting in July".
Section 3. Section 36, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the words "first Monday in April" as they appear in the first paragraph of said Section 36 and substituting the words "First day of July".
Section 4. Section 36, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by adding at the end of the first paragraph of said Section 36 the following:
"The Board of Assessment may adopt as the annual assessment for real estate situate in the Town of Laurel the assessment for real estate and improvements located thereon as compiled by the Department of Finance of Sussex County."
Section 5. Section 37, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "May" as it appears in the first paragraph of said Section 37 and substituting the word "August".
Section 6. Section 37, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by adding at the end of the first paragraph of said Section 37 the following:
For the period from July 1, 1977, until September 30, 1977, the Town Council shall use the same assessment and tax rate and shall prorate the amount of taxes due for the
period from July 1, 1977, until September 30, 1977; provided however, that the Town Council of Laurel shall employ the procedures set forth in this Section in levying taxes to be paid for the period beginning October 1, 1977, and ending September 30, 1978, and for each fiscal year thereafter."
Section 7. Section 37, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by adding at the end of said Section 37 a new paragraph to read as follows:
"The fees or rates permitted to be imposed pursuant to Subsections (d) and (e) hereof may be determined, fixed, assessed, decreased, increased, and/or otherwise altered or changed upon other than a fiscal year basis and at any other regular or special meeting of the Town Council of Laurel."
Section 8. Section 38, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "July" as it appears in the first paragraph of said Section 38 and substituting the word "October".
Section 9. Section 38, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking out the second paragraph of said Section 38 and substituting a new second paragraph to read as follows:
"No discount shall be allowed on payments made after the first day of October. After the last day of November, taxes due the Town and unpaid shall be deemed delinquent.
On all taxes paid on or after the first day of December next following the assessment, a penalty of one percent (1%) per month shall be added from the first day of October until the same shall be paid."
Section 10. Section 38, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "July" as the same appears in the third paragraph of said Section 38 and substituting the word "October".
Section 11. Section 38, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "October" as it appears in the sixth paragraph of said Section 38 and substituting the word "December".
Section 12. Section 40, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "May" as it appears in said Section 40 and substituting the word "August".
Section 13. Section 41, Chapter 277, Volume 49, Laws of Delaware, as amended, be and the same is hereby further amended by striking the word "May" as it appears in said Section 41 and substituting the word "October".