[Adopted 9-12-1992 by Ord. No. 240 (§§ 1120
through 1124 of the 1984 Code)]
All real property situated in the Town shall
be liable to taxation and assessment for public purposes related exclusively
to beach and dune replacement, repair, maintenance and administrative
expenses directly related thereto.
The tax rate shall be $0.40 per $100 of the
1992 assessed value as determined by Sussex County. The Commissioners
of Dewey Beach by majority vote may increase the rate of an aggregate
of 20% in the original tax rate. Any tax rate change or changes exceeding
20% in the aggregate of the original tax rate shall require approval
by referendum.
[Amended 10-15-2021 by Ord. No. 773]
The Town shall prepare and distribute the tax
bills to the applicable citizens annually, prior to the first of April
each year. Said tax shall be due and payable annually, on June 1.
On all taxes paid after the due date interest and penalty in the amount
of 1 1/2% per month shall be added until paid. The Commissioners shall
have the power to make just allowance for delinquencies in the collection
of the tax. In effecting the collection of any delinquent tax, the
Commissioners may impose a collection charge not to exceed 18% of
the amount of the tax, and any interest and penalty imposed.
All taxes assessed upon any real estate and
unpaid after 60 days from the date of the tax bill shall constitute
a first lien against all real estate of the taxpayer situated within
the Town limits. The Town shall collect the tax by an action of debt
in any court of competent jurisdiction, or such other procedure permitted
by law.
Any taxable may appeal the tax assessment or
tax amount to the Commissioners by filing a written appeal to the
Town prior to due date. Such appeals shall be considered by the Commissioners
at the time and place as set by the Commissioners.
