[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.
