[Adopted 11-13-2007 by Res. No. 07-12]
A. 
The Town Charter (24 Del. Laws, c. 217, as amended), Section 29(e), authorizes a collection charge not to exceed 18% of the amount of any delinquent taxes and any interest or penalty imposed thereon;
B. 
The Town Council has met publicly to discuss implementing such a collection charge;
C. 
The Town Council has received input and recommendations from the Town Manager and Town Solicitor;
D. 
The Town Council has reviewed these recommendations and concurs with those recommendations.
Pursuant to the authority stated above, the Town of Millville shall as of November 13, 2007, impose an eighteen-percent collection charge on all delinquent taxes and any interest or penalty imposed thereon, to be collected in the same manner as the underlying taxes. The eighteen-percent collection charge shall be incurred and imposed whenever any interest or penalty on delinquent taxes is imposed.