Town of Elsmere, DE
chevron_right
2022-11-10
info
chevron_right
The Code
chevron_right
Part II: General Legislation
chevron_right
Chapter 204 Taxation
chevron_right
Article I Penalty for Unpaid Tax Bills
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Budgetary Evaluation Program
- Ch 9 Cable Television Rates
- Ch 17 Defense and Indemnification
- Ch 19 Elections
- Ch 21 Emergency Operations
- Ch 27 Finance Committee
- Ch 29 Finance, Department of
- Ch 31 Incident Management
- Ch 34 Officers and Employees
- Ch 36 Personnel Policies
- Ch 38 Planning Commission
- Ch 45 Police Pension Fund; Retirement Plans
- Ch 48 (Reserved)
- Ch 55 (Reserved)
- Part II: General Legislation
- Ch 60 Licenses and Permits
- Ch 63 Alarm Systems
- Ch 67 Alcoholic Beverages
- Ch 71 Animals
- Ch 76 Building Construction
- Ch 79 Burning, Open
- Ch 83 Condominium Conversions
- Ch 87 Curfew
- Ch 93 Excavations and Grading
- Ch 95 Explosives and Fireworks
- Ch 98 Fines, Payment of
- Ch 99 Firearms and Weapons
- Ch 102 Floodplain Management
- Ch 103 Floodplain, Notification of Lessees in
- Ch 107 Garage and Sidewalk Sales
- Ch 110 Graffiti
- Ch 116 Handicapped Parking
- Ch 123 Lawn Care Companies
- Ch 127 Dumping of Yard Waste and Refuse
- Ch 131 Licensed Businesses
- Ch 135 Loitering
- Ch 143 Noise
- Ch 145 Nuisances
- Ch 148 Parades and Special Events
- Ch 152 Parking of Certain Vehicles
- Ch 155 Parks and Recreation Areas
- Ch 159 Peddling and Soliciting
- Ch 164 Police Service Fees
- Ch 167 Precious Metals and Gems
- Ch 169 Professional Fees
- Ch 171 Property Maintenance
- Ch 182 Rental Licenses
- Ch 184 Satellite Dish Antennas
- Ch 186 Smoking or Use of Tobacco Products
- Ch 187 Solid Waste
- Ch 189 (Reserved)
- Ch 190 Stormwater Management
- Ch 192 Streets and Sidewalks
- Ch 196 Subdivision and Land Development
- Ch 199 Swimming Pools
- Ch 204 Taxation
- Ch 204 Art I Penalty for Unpaid Tax Bills
- § 204-1 Authorization to collect penalty.
- § 204-2 Additional penalty.
- § 204-3 Penalty for tax bill in arrears.
- Ch 206 Tax-Delinquent Property
- Ch 209 Vacant Property
- Ch 211 Vehicles, Abandoned
- Ch 215 Vehicles and Traffic
- Ch 219 Vehicles, Off-Highway
- Ch 225 Zoning
- Appendix
- Ch A230 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 9-4-1958 by Ord. No. 66; amended in its entirety 1-15-1981 by Ord. No. 152]
On and after October 1, 1958, the Town Finance
Director is authorized and directed to add to each unpaid Town tax
bill 6% of the total amount due.
On or about each October 1 after October 1,
1958, the Town Finance Director is authorized and directed to add
to each unpaid Town tax bill the sum of 6% of the total amount due
and owing, including penalties assessed in prior years.
The Town Finance Director is authorized and
directed to add to each unpaid Town tax bill an additional sum of
1% of the total amount due and owing for each month that the tax bill
is in arrears.
