Town of South Bethany, DE Article I Delinquent Tax Payments

[Adopted 6-9-1990 by Ord. No. 12-90]

§ 118-1 Authority.

This article is authorized by § C-4B of the Town Charter.

§ 118-2 Penalty for delinquent payments.

A penalty of 11/2% per month or fraction thereof is hereby imposed on Town real estate tax payments and other charges which are paid after the due date of the year for which such tax and other charges are levied. All delinquent tax payments and other charges, including the penalties thereon, shall become a lien on the property assessed for such taxes.