Delaware General Assembly

AN ACT TO AMEND CHAPTER 288, VOLUME 64, LAWS OF DELAWARE, AS AMENDED, THE CHARTER OF THE TOWN OF LAUREL, WITH REGARD TO THE DISCOUNT TO BE AVAILABLE IF REAL ESTATE TAXES ARE PAID ON OR BEFORE SEPTEMBER 30TH OF EACH YEAR, THE PENALTIES THAT BEGIN TO ACCRUE IF REAL ESTATE TAXES ARE NOT PAID BY OCTOBER 31ST, AND THE COLLECTION CHARGES THE TOWN OF LAUREL MAY IMPOSE IN EFFECTING THE RECOVERY OF DELINQUENT TAXES, AND THE MANNER IN WHICH THE TOWN OF LAUREL MAY MODIFY ITS DISCOUNTS AND PENALTIES FOR FUTURE FISCAL TAX YEARS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each house thereof concurring therein):

“(e) Commencing with the 2005-2006 tax year, on all taxes paid on or before September 30^th of each year, the Town Manager shall deduct one percent (1%) from the amount of said taxes assessed against the real property of said person. On all taxes paid after September 30^th of each year but before November 1^st of each year, there shall be no abatement or deduction. On all taxes paid on or after November 1^st of each year, there shall be added a penalty of three percent (3%) for each month or fraction thereof such taxes shall remain unpaid, said penalty to be effective on the first day of October, and the said penalty shall be collected in the same manner as the original amount of the tax. The Town Council shall have the power to make just allowances for delinquencies in the collection of taxes. All taxes unpaid on November 1^st of each year shall be considered delinquent. In effecting a collection of any delinquent tax, the Town Council may impose collection charges in addition to the above penalties, as the same may change from time to time, not to exceed the reasonable costs of collection, including reasonable attorneys’ fees, court costs and sale costs. The Town Council may by resolution passed at least 30 days prior to the commencement of any fiscal tax year subsequent to the 2005-2006 fiscal tax year delete, increase or modify in any manner, including as to amounts and effective dates, the discount, abatement or deduction previously granted to owners of real estate, including improvements, located within the Town of Laurel. The Town Council may also delete, increase or modify in any manner, including as to amounts and effective dates, penalties or late charges assessed against real estate including improvements subsequent to the 2005-2006 fiscal tax year, in the same manner as specified above with respect to discounts, abatements or deductions.”.

Approved June 14, 2005