Ordinance 20: Collection of Taxes
ORDINANCE #20 COLLECTION OF TAXES Revised 1
Be it enacted by the Mayor and Council of the Town of Townsend, the Mayor and a majority of Council
In the month of June in each year, the Council shall deliver to the Tax Assessor a list containing names of
the taxable and opposite the name of each, the amount of his or her real property assessment, the tax upon
his assessment and the rate per $100.00. The said list shall be signed by the President of the Council.
All taxes shall be paid to the Tax Assessor. The taxes must be paid and are due to the paid not later than
thirty first day of October in the calendar year that they were assessed. To every tax that is not paid prior to
the thirty first day of October in the calendar year that it was assessed, there shall be cumulatively added
and collected one and one-half per cent (1 ½%) for every month or fraction of a month after the 31st of
October that said tax remains unpaid.
It shall be the duty of the Tax Assessor to proceed forthwith to collect all taxes unpaid by the first day of
November in the calendar year that they were assessed and in the collection of said taxes, he shall have all
the powers conferred upon or vested in the Department of Finance in New Castle County whose rights,
authority and duties are further described in Title 9, Delaware Code, Chapter 87.
The Council shall have the authority to correct/waive errors and delinquencies in the assessment.
First Reading: January 12,1982
Second & Final Reading: February 9, 1982
Effective: February 9, 1982
Passed by Town Council: February 9, 1982
Signed by Town Council President: James W. McDowell Sr.
Synopsis: This ordinance was originally introduced as Ordinance #20 in February 1982 and is being amended to clarify the calculation of penalties for delinquent accounts. The new verbiage in Section II
adds a clarification that penalties will be compounded and calculated monthly on the current account
balance rather than the original amount of the delinquent taxes.
First Reading – Revision #1: April 4, 2007
Second & Final Reading – Revision #1: May 2, 2007
Passed By Council – Revision #1:May 2, 2007
Signed by Town Mayor: David B. Raughley