Delaware General Assembly


CHAPTER 56

AN ACT TO AMEND CHAPTER 86, TITLE 9, DELAWARE CODE, RELATING TO COLLECTION OF TAXES.

Be it enacted by the General Assembly of the State Delaware:

Section 1. § 8604, Chapter 86, Title 9, Delaware Code, is repealed and a new § 8604 is inserted in lieu thereof to read as follows:

§ 8604. No abatement of taxes; penalty for late payment

The Receiver of Taxes and County Treasurer of each county shall allow no abatement or discount upon any tax required to be collected by them, and shall after the thirtieth day of September in the year in which the tax duplicate shall be delivered to them, add to taxes to be paid thereafter a penalty of one percent per month until the same shall be paid.

Approved May 13, 1965.