Ordinance 19: Collection of Deliquent Taxes

WHEREAS, the act to reincorporate the Town of Townsend, Chapter 174 of the Delaware Laws gives to the tax collector of the Town the power of collection as was conferred upon the County Tax Collector, and

WHEREAS, the power of the County Tax Collector is set out in Title 9 of the Delaware Code, Section §8701, et. seq., and

WHEREAS, it is the intention of the Town of Townsend to assist in this purpose this ordinance is passed and modeled after the County Tax Collection Statute.

NOW THEREFORE, the Commissioners of the Town of Townsend has caused this ordinance to be written and upon its third successive reading, it shall become effective that:

1.) Chapter 87 of Title 9 of the Delaware Code is enacted as an ordinance for the Town of Townsend the same as if each word and paragraph were specifically stated in the body of this Ordinance to include all amendments as enacted through December 31, 1977, except as same shall be specifically amended by the following paragraphs of this Ordinance.

2.) For ease of reference, continuity, and simplicity of understanding, the section numbers as used in Title 9 shall be maintained in this Ordinance except that the first two numbers of the numbered sections shall be deleted so that the first section entitled “Collection Permitted From Personal Property or Real Property” shall be enumerated as Section §01, etc.

3.) Sections of Title 9 to be omitted in their entirety would be Sections §8704, §8705, §8706, and §8710.

4.) Section §8705 of Title is rewritten and becomes Section §05 of this Ordinance.

a.) All taxes assessed against real estate by the Town of Townsend shall continue to be a lien against real estate for ten (10) years from the first day of January of the year of which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the taxes are collected.

b.) The Priority of such lien shall be the same as given in Title 25 of the Delaware Code.

5.) Section §8721 of Title 9 is rewritten and becomes Section §21 of this Ordinance.

a.) In addition to all existing methods and authorities for collection of taxes due to the Assessor of Taxes of the Town of Townsend, the monition method of authority is established.

6.) Definitions:

a.) Any place where the word “County” shall appear in the statute same shall be construed to mean and include the word “Town”.

b.) Any place where the Words “Department of Finance” or “Receiver of Taxes” shall appear in the stature same shall be construed to mean and include the word “Assessor”

c.) Any Place where the words “New Castle County” shall appear in the statute same shall be construed to mean and include the words “Town of Townsend”.

d.) Any place where the words “Department of Finance in New Castle County” shall appear in the statute same shall be construed to mean and include the words “Assessor of the Town of Townsend”.

e.) Where the term “Cost” is used in Section §8708 that term shall be broadened in the Section §08 of the Ordinance of the Town of Townsend to include the actual fees charged by any attorney to represent the Town during and action whether it be for attachment of wages, attachment of personality, or sale of real estate, etc.

This Ordinance shall be reprinted in full and a copy of same attached and shall become effective the third reading of the Ordinance during a regularly scheduled town meeting which same date of effective beginning shall be typed below.

First Reading: March 13, 1979 Second Reading: April 10, 1979; Third Reading: May 8, 1979; Passed by Town Council: May 8, 1979; Signed by Town Council: Rodney C. Hart

<< back