[Adopted 2-27-1996 by Ord. No. 96-05]
Pursuant to the provisions of 9 Del. C. § 8604(c),
the Levy Court of Kent County hereby authorizes the Kent County Receiver
of Taxes/Kent County Treasurer to allow an abatement of or discount
upon any tax or penalty for late payment, exclusive of school taxes,
required to be collected by them, subject to the following requirements:
A.
The delinquent taxpayer or other party making application
for the abatement of or discount upon any tax or penalty for late
payment, exclusive of school taxes, required to be collected by the
Kent County Receiver of Taxes/Kent County Treasurer must demonstrate
to the Kent County Receiver of Taxes/Kent County Treasurer that:
(1)
All available means to collect said tax or penalty
have been exhausted, without success;
(2)
The said tax or penalty is or will be uncollectible;
or
(3)
Other mitigating or extenuating circumstances exist
which justify abatement of or discount upon any tax or penalty for
late payment, exclusive of school taxes, required to be collected
by the Kent County Receiver of Taxes/Kent County Treasurer.
B.
After reviewing the application of any delinquent taxpayer or other party making application for the abatement of or discount upon any tax or penalty for late payment, exclusive of school taxes, required to be collected by the Kent County Receiver of Taxes/Kent County Treasurer, which review shall be made in accordance with the criteria set forth in Subsection A above, the Kent County Receiver of Taxes/Kent County Treasurer shall make a recommendation to the Kent County Levy Court upon the question whether to grant or deny said application, and the decision of the majority of the members of the Kent County Levy Court shall be determinative of the question.
This article is adopted pursuant to the powers
conferred upon the Levy Court of Kent County, Delaware, under the
provisions of 9 Del. C. § 8604(c).
