Delaware General Assembly

CHAPTER 77

AN ACT Relating to the Payment of Taxes on Real Estate and Personal Property of Taxables in the State of Delaware on a Quarterly Basis.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. It shall be lawful for the County Treasurer of any County, or any Tax Collector of any County, and the Collectors of Taxes for the Northern and Southern Districts for the City of Wilmington, to accept payment of all taxes due and payable on real estate and personal property of taxables in the State of Delaware on a quarterly basis.

Section 2. The County Treasurer of each County herein, and the City Treasurer of the City of Wilmington, may prescribe the dates on which taxes shall become due and payable.

Section 3. All acts or parts of acts inconsistent herewith are hereby repealed so far as such inconsistency exists.

Approved May 2, 1933.