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City of New Castle, DE
New Castle County
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Table of Contents
Table of Contents
[Adopted 6-29-1989 by Ord. No. 316]
[1]
Editor's Note: Former Art. IV, Industrial District Exemption, adopted 8-2-1988 by Ord. No. 308, was repealed 2-8-2000 by Ord. No. 391, which ordinance also renumbered former Art. V, Abatement, as Art. IV.
On all real estate taxes paid before September 1 in the year in which such taxes first fall due there shall be an abatement of 2% of the total tax due. No abatement or discount from the total tax due on any real estate taxes shall be available for payments made on or after September 1 of each tax year.
A notice stating that a discount or abatement of 2% shall be allowed on all taxes paid prior to September 1, and that taxes paid between September 1 and September 30 shall not be entitled to a discount or abatement, and that taxes paid on or after October 1 of each year are subject to an interest charge of 6% for the month of October and for each consecutive month thereafter an additional interest charge of 1%, until the total amount of taxes due has been paid, as provided by Ordinance No. 304,[1] shall be attached to or incorporated in every tax bill sent to a taxpayer.
[1]
Editor's Note: Said Ord. No. 304, adopted 5-3-1988, was superseded by this article.