CHAPTER 355
FORMERLY
SENATE BILL NO. 428
AN ACT TO AMEND CHAPTER 138, VOLUME 68, LAWS OF DELAWARE, ENTITLED "AN ACT TO REINCORPORATE THE TOWN OF DAGSBORO", AS AMENDED, TO PROVIDE FOR QUARTERLY ASSESSMENT OF TAXES.
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 24, Subsection (A), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding to the first sentence thereof the words or other" after the word "annual" so that Subsection (A) shall read as follows:
The Tax Assessor, after making such annual or other assessment, shall at least ninety (90) days prior to the end of the fiscal year, deliver to the Town Council of the Town of Dagsboro a list containing the names of all persons assessed and the amount of assessment against each. He/she shall also deliver at such time as many copies of said list as the Town Council shall direct.
Section 2. Amend Section 24, Subsection (B), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding to the first sentence thereof the words "or other" after the word "annual" so that Subsection (B) shall read as follows:
The annual or other assessment shall distinguish the real and personal assessment of each person and shall also be arranged so that the land, the improvements thereon, and the per capita assessment shall appear in separate columns or spaces. In making this assessment, the Tax Assessor shall make its valuation accordingly."
Section 3. Amend Section 24, Subsection (D), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding the words or other" after the word "annual" so that the first sentence shall read as follows:
"(D) Immediately upon receiving the annual or other assessment list from the Tax Assessor, the Town Council of The Town of Dagsboro shall cause a full and complete copy of the same, containing the amount assessed to each taxable to be hung in a public place in The Town of Dagsboro and there it shall remain for a period of at least ten (10) days for the information or an examination by all concerned."
Section 4. Amend Section 24, Chapter 138, Volume 68, Laws of Delaware, as amended, by adding a new subsection designated as "(F)" as follows:
"(F) The said tax assessor shall, at the option of Town Council, make a supplemental assessment list quarterly in each fiscal year. The first such supplemental assessment 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."
Section 5. Amend Section 24, Chapter 138, Volume 68, Laws of Delaware, as amended, by adding a new subsection designated as "(G)" as follows:
"(G)(1) In addition to the annual assessment provided for herein, the Town Council may, at its option, direct the tax assessor 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 the 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 rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll; by 50% where the property is listed on the third assessment roll; and by 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 such property from the time of its certification.
(4) Appeals shall be made to the Board of Appeals as provided in Section 24(D). In no case shall the supplemental assessment procedure be employed to impose taxes retroactively."
Section 6. Amend Section 26, Subsection (A), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding the words or other" after the word "annual" so that Subsection (A) shall read as follows:
The Tax Collector, as soon as the Town Council shall have placed in his/her hands a duplicate Annual or other Tax List, shall proceed at once to collect the taxes on said duplicate list."
Section 7. Amend Section 26, Subsection (B), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding to the first sentence thereof the words or other" after the word "annual" so that the first sentence of Subsection (B) shall be as follows:
All taxes so laid or imposed by The Town of Dagsboro in such Annual or other Tax List shall be and constitute a lien upon all the real estate of the taxable for a period of ten (10) years against or upon whom such taxes are laid or imposed, of which such taxable was seized or possessed any time after such taxes shall have been levied or imposed that is situate within the Town of Dagsboro."
Section 8. Amend Section 26, Subsection (C), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding the words "or other" after the word "annual" so that it reads as follows:
All taxes, when and as collected by the Tax Collector, shall be paid to The Town of Dagsboro, and all taxes shall be due and payable at and from the time of the delivery of the Annual or other Tax List to the Town Administrator."
Section 9. Amend Section 26, Subsection (E), Chapter 138, Volume 68, Laws of Delaware, as amended, by adding to the first sentence thereof the words or other" after the word "annual" so that the first sentence of Subsection (E) shall be as follows:
"(E) On all taxes unpaid after thirty (30) days following the delivery of the duplicate Annual or other Tax List to the Tax Collector there shall be added a penalty of Five Percent (57.) for each month or fraction thereof such taxes shall remain unpaid and said penalty shall be collected in the same manner as the original amount of the tax."
Approved July 10, 1992.