New Castle
Section 1. The City of New Castle shall be bounded as follows:
BEGINNING at a point in the center line of Delaware Street extended in a Southeasterly direction, being four hundred and sixty-four feet from the center stone at the intersection of the center lines of Front and Delaware Streets; thence in a Southwesterly direction in a straight line to a point in the center line of South Street extended nine hundred and five feet from the center stone at the intersection of the center lines of South and Pearl Streets; thence in a Southwesterly direction in a straight line to a point in the center line of Johnson Street extended seven hundred and eighty-six feet from the center stone at the intersection of the center lines of Johnson and Fourth Streets; thence Northwesterly along the line of Johnson Street to low water mark; thence by the line of low water mark Southwesterly to the Northeasterly line of Hickman Street extended as laid out on the plot of the City of New Castle; thence Northwesterly along said Northeasterly line of Hickman Street to the Easterly line of the Hamburg or River Road; thence Northerly by the Easterly line of the Hamburg Road to the Northeasterly line of Taylor Street, as laid out on the plot of the City of New Castle; thence Northwesterly by the Northeasterly line of Taylor Street to the line of the lands of New Castle Common, sometimes known as “The Commons”; and thence along the line of the said New Castle Commons first in a Southeasterly and then in a Northeasterly direction to the Southerly line of the New Castle and French Town Turnpike; thence Easterly along the Southerly line of said Turnpike to the Southeasterly line of the continuation of Fourteenth Street extended as laid out on the plot of the City of New Castle; thence Northeasterly by the said Southeasterly line of Fourteenth Street to the intersection of said Fourteenth Street with the Northwesterly line of the right of way of the Delaware Railroad Company; thence Northerly along said Northwesterly line of said railroad right of way to the intersection of the center line of the main canal or ditch known as the Narrow Dyke; thence easterly by the center line of said Narrow Dyke to the line between the farm of the heirs of Julian D. Janiver, and the farm of the heirs of Victor duPont; thence following said dividing line between said farms to the Southwesterly side of the public road known as Moore Avenue; thence Southeasterly by the Southwesterly side of said Moore Avenue to the Northwesterly line of the tract known as “Baldton”; thence Northeasterly and crossing Moore Avenue by the line of the said tract “Baldton”, to the corner of said tract; thence Southeasterly by the Northeasterly line of said tract “Baldton” and continuing the same and crossing the public road leading from New Castle to Wilmington to the Easterly line of the said public road; thence Northerly by the Easterly line of said public road leading from New Castle to Wilmington to the Northeastern line of School District number forty-six; thence Southeasterly by the Northeasterly line of School District number forty-six to low water mark on the Delaware River; thence Southwesterly by the said line of low water mark to North Street extended as laid out on the plot of the City of New Castle; thence Southeasterly along North Street extended to a point seven hundred and nine feet from the center stone at the intersection of the center lines of Market (or Second) and North Streets; thence Southwesterly in a straight line to a point in the center line of Chestnut Street extended eight hundred and twelve feet six inches from the center stone at the intersection of the center lines Chestnut and Market (or Second) Streets; thence Southwesterly in a straight line to the East Corner of the rectangular pier off Truss (or Harmony Street) wharf; thence along the outer face of said pier to the Southwest corner of the same; thence Southwesterly in a straight line to the South corner of Jefferson’s (or Lea’s) wharf; thence in a straight line to a point in the center line of Delaware Street, the place of beginning. (35 Del. Laws, c. 120, 3/16/27)
Section 2.
The City of New Castle, and the inhabitants thereof, shall be and continue a municipal corporation by the style and name of "The Mayor and Council of New Castle", and by that style and name it shall have perpetual succession and is hereby made able and capable in law to have take, purchase, receive, possess, enjoy and retain to it and its successors, lands, tenements, hereditaments, goods, chattels and effects of what kind, nature and quality soever, and the same to sell, grant, demise, alien or dispose of, to sue, be sued, plead, and be impleaded, defend, and to be defended in all courts of law and equity, or any other place whatsoever, and also to have, make and use a common seal, and the same to break, alter or renew at its pleasure, and generally shall have all the privileges and franchises incident to a corporation or body politic.
Section 3.
The officers of the said corporation shall consist of a Mayor, a Council to be composed of four Members and a President of Council who shall be ex-officio a member and presiding officer of the Council, a Treasurer, and City Clerk. No person shall be eligible to any of the above offices who is not a citizen of the State and a resident of the City. The Mayor and the President and Members of Council must have resided in the City for two years next before their election and at the time of their election be qualified voters of the City. The Council by ordinance may provide for such other officers as may be deemed necessary. (29 Del. Laws, c. 142, 3/21/17)
Section 4.
The Mayor, the President of Council, the members of Council, the Treasurer and the City Clerk, who shall run in all districts shall be elected bi-ennially by ballot on the second Saturday of April (except when such date falls on Easter Week-end, then on the third Saturday of April) in each year after the general election and shall continue in office for a term of two years or until their successors are legally qualified. (29 Del. Laws, c. 142, 3/21/17; 55 Del. Laws, c. 12, 3/4/65; 63 Del. Laws, c. 458, 7/23/82; 67 Del. Laws, c. 321, 7/10/90; 70 Del. Laws, c. 441, 7/3/96.)
Section 5.
The responsibility for conducting all municipal elections in the City of New Castle shall be vested with the Board of Elections for the City of New Castle. The Mayor and each member of City Council shall appoint one (1) qualified elector, who is also a resident of New Castle, to serve as a member of the said Board. The term of all individuals so appointed shall be four (4) years, commencing the day on which the appointment is made.
Should any member of the Board of Elections die or become unable to perform the required duties, at any time, a successor shall be appointed to complete the remainder of the term in open meeting of the City Council, by either the Mayor or Council Member, or their successor, who made the original appointment.
The Board of Elections for the City of New Castle shall have, subject to the formal approval by Ordinance, by majority vote, of the City Council, the power, authority and responsibility to establish or to amend all rules or regulations designed to:
a. Register Voters
b. Conduct Elections
c. Annually, in the month of July, meet and elect from the members of the Board, a President and a Secretary.
d. To provide for all such other matters related to the municipal election processes of the City of New Castle.
Any member of the Board of Elections or any election officer appointed by them who is found guilty, by majority vote of City Council, or either (a) or (b) of the following shall immediately forfeit their position or employment:
a. Directly or indirectly seek to use their authority or official influence to control or modify the political action of another person.
b. Actively participate in the political activities of any individual or campaign.
The pay for all members of the Board of Elections, all election officers and all election related materials, including polling place rental, shall be fixed by City Council and paid out of City funds
For the purposes of holding such election(s) the City of New Castle shall be divided into four districts, corresponding within the City to the election districts as laid out under the General Election Laws of the State of Delaware, (15 Del.C. Ch., 1-79), with voting places provided for by said General Election Laws.
Any person desiring to become a candidate for the office of Mayor, the President of Council, a member of Council, the Treasurer or City Clerk, shall file with City Council his name, place of residence, and date, designating the office for which he seeks to become a candidate, no later than 5:00 P.M. local time, of the last Friday in the month of February in the year of the election, and shall at the same time, deposit with City Council a filing fee in the total amount equal to 1% of the total salary, as set by City Council pursuant to the City Charter, and would be in force on the first day of January in the year of the election, for the full term of the office for which the person files.
At any municipal election of the City of New Castle all individuals who shall have been a resident of the City of New Castle for thirty (30) days preceding said election shall be entitled to vote in the district in which they reside at the time of said election; provided, however, that said person is otherwise qualified to register to vote and has registered to vote as required by the Election Laws of the State of Delaware (15 Del. C.) five (5) days prior to said election.
The Board of Elections shall determine the places for holding said election, subject to the approval of City Council, in the several districts and shall give notice of the time and places of holding said election by posting notice thereof in at least three of the most public places in each of the districts of the City at least a week before the day on which said election is to be held, and by publishing notice thereof one (1) time at least one (1) week in advance of said day in a newspaper having general circulation in the City of New Castle.
On the day of the election, all polling places will open at 8:00 A.M., local time and close at 6:00 P.M., local time, for the purpose of voting.
Upon the closing of the polls as aforesaid, the election officers at each district polling place shall count all the votes cast, publicly read the results and certify said results to the Board of Elections.
For the purpose of certifying the results to the Board of Elections the election officers shall fill out four (4) certificates of election, all of which are to be verified and signed by all of the election officers present at the closing of the polls. The Inspector and one (1) Judge shall each retain, for thirty (30) days following the day of election, one (1) copy of the certificate of election. The third (3rd) copy shall be given to the President or the designee of the Board of Elections at the closing of the polling place and the fourth (4th) copy shall be given to the President of City Council, at the closing of the polling place.
On the Monday evening following any such election, the City Council shall meet at 8:00 P.M., local time, for the purpose of canvassing said election. All members of the Board of Elections shall appear before City Council at that time and present the certificate of election retained by them. The City Council shall canvass the vote in all districts and after ascertaining which candidates have received the greatest number of votes and have been thereby elected to the various offices, shall fill out, sign and deliver certificates of election to all of the successful candidates.
In the event of a tie vote for election to any office, the outgoing City Council by a majority vote of the members present shall resolve the tie. In the event of a tie vote of the members of Council present, the Mayor shall cast the deciding vote. (67 Del. Laws, c. 321, 7/10/90; 70 Del. Laws, c. 441, 7/3/96)
Section 6.
As soon as conveniently may be after the result of said election shall have been ascertained by the City Council as aforesaid, it shall be the duty of the mayor elect, having received the certificate hereinbefore provided for, to take and subscribe, before some Justice of the Peace in the County of New Castle, an oath or affirmation that he will support the Constitution of the United States and the Constitution of the State of Delaware and that he will perform the duties of his office with fidelity, and thereupon he shall enter upon the duties of his office. The mayor shall administer a like oath or affirmation to each of the persons who shall have been elected as aforesaid, as president of Council, member of Council, treasurer and City Clerk, upon the taking of which oath or affirmation and the giving of such bond as is required by this Act, they shall enter upon the duties of their offices, respectively. (67 Del. Laws, c. 321, 7/10/90)
Section 7.
The Mayor, President of Council, members of Council, treasurer and City Clerk shall hold their respective offices until their successors shall have been duly elected and qualified as hereinbefore provided, and the failure to hold an election on the day fixed or the omission to execute any authority conferred by this Act shall not dissolve the corporation, but the authority of each officer shall continue until a new election can be legally held. (67 Del. Laws, c. 321, 7/10/90)
Section 8.
In case of the death, resignation, refusal to act, disability, removal, or failure to give bond under the provisions of this charter, of any person elected as aforesaid to the office of Mayor, President of Council, member of Council, treasurer, or City Clerk, the vacancy thus occasioned shall be filled by the Council, who shall elect some suitable person, not of their own body, having the qualifications herein provided for, to fill said vacancy until the next election, or until a successor shall have been duly qualified. (67 Del. Laws, c. 321, 7/10/90)
Section 9.
Any inspector Judge and Clerk of election, at any election held under this charter, who shall knowingly and wilfully take and receive or advise and consent to the taking and receiving of the vote of any person not entitled to vote at any such election, or shall knowingly and wilfully reject or advise and concur in rejecting the vote of any person entitled to vote at such election, or shall use any fraud, falsehood, or deceit in doing or performing any of the duties, matters or things required of him, or shall refuse or wilfully neglect to perform any of the said duties, matters or things, shall, for every such offense, upon conviction thereof in the Superior Court, State of Delaware in and for New Castle County, forfeit and pay to the State a fine of Five Hundred Dollars for the use of the City of New Castle; and any person not entitled to vote, who shall vote or offer to vote at any such election, shall, upon conviction as aforesaid, forfeit and pay to the State a fine of Five Hundred Dollars for the use of the City of New Castle. (67 Del. Laws, c. 321, 7/10/90)
Section 10.
The Mayor of the said City shall be the executive officer thereof, and is hereby constituted a conservator of the peace within the said City, and is authorized, empowered and required to exercise within said City, all the authority which Justices of the Peace in and for the County of New Castle may exercise under the laws of this State, and he shall further be invested with authority in all lawful cases of commitment to commit persons guilty of a breach of the peace to the appropriate correctional facility. And it shall be the duty of the Mayor to take care to have the laws and ordinances of said City faithfully executed, and for that purpose shall have the power and authority to arrest and hold to bail or fine and imprison, or either, all persons guilty of a breach of said ordinances. Such power and authority shall be exercised upon complaint duly made under oath and hearing of the party accused, and for that purpose, the mayor shall have power to issue the ordinary process for the arrest of parties and for the attendance of witnesses, and the power to punish for contempt, now possessed by Justices of the Peace. Provided, that he shall not have jurisdiction in any civil matter other than to carry out the provisions of this charter, or the regulations and ordinances adopted for the government of said City by the powers herein authorized to adopt the same, and that all fines imposed and collected, shall be paid to the treasurer of the City. (51 Del. Laws, c. 246, 7/22/57; 67 Del. Laws, c. 321, 7/10/90)
Section 11.
The mayor shall have authority to appoint the president of Council as acting mayor, to serve during the absence of the mayor from the City or while he shall be prevented by sickness from performing the duties of his office, and the said president of Council, upon receiving the appointment aforesaid in writing under the hand of the mayor, shall be invested with all the powers and authority hereby conferred upon the mayor, to exercise the same during such absence or sickness until notified by the mayor that he is ready to assume again the duties of his office.
Section 12.
The mayor shall keep a record of all judicial proceedings had before him, which record shall be the property of the City and subject to the control of the Council. Process issued by the mayor shall be similar in form to that prescribed in like cases before justices of the peace and shall run throughout New Castle County, and shall be directed to the Sheriff or to any constable of said County, or to any police constable of said City. The costs of any proceedings before the mayor shall be the same as are provided by law in like proceedings before justices of the peace, and shall be collected from the defendant in cases of conviction in addition to any fine imposed or shall be paid by him before his discharge from imprisonment, but the said costs may be remitted in the discretion of the mayor. In case the charge is for the violation of a City ordinance and the party so charged be acquitted, the costs shall be paid by the City.
Section 13.
The City Council shall annually appoint a suitable number of police constables for said City, and shall have power to supply by new appointment all vacancies that may occur, and for good and sufficient cause may remove or suspend any police constable from office. The City Council shall appoint any number of special police constables to perform all the duties of police constables during any riot, breach of the peace, or other emergency occasion for which the permanent police force is not adequate, and shall have authority to call upon the sheriff of New Castle County at all times to assist in preserving the peace of the City. (51 Del. Laws, c. 246, 7/22/57)
Section 14.
The police constables and special police constables so appointed shall carry into effect the ordinances of the City and laws of the State, and shall be under the exclusive direction and control of the City Council. They shall have, within said City, the same powers as are possessed by the constables of the County of New Castle, and are hereby declared conservators of the peace within the limits of said City, and they may pursue and arrest beyond the limits of the City any violator of the laws or ordinances of the City. (51 Del. Laws, c. 246, 7/22/57)
Section 15.
All the legislative powers of the corporation shall be vested in the Council, the members of which shall assemble as soon as may be after their election, and organize by electing a clerk, who need not, but may, be one of their own number. They shall adopt rules for the government of their own body and the transaction of the business. The president of Council shall be the presiding officer and a member of the Council. The Council shall meet for the transaction of business on the second Tuesday of every month and at such other times as the said Council may determine, and a majority of the whole number of members shall constitute a quorum to do business. All meetings of the Council shall be public, except meetings for the transaction of executive business. No ordinance shall pass the Council unless the same shall have the concurrence of a majority of all the members of the Council and have had at least two readings at a previous meeting thereof. No ordinance shall be repealed other than by an ordinance duly passed. On the final passage of an ordinance the vote shall be taken by yeas and nays and the names of the persons voting for and against the same shall be entered on the minutes. The yeas and nays on any question shall at the desire of any member be entered on the minutes. No ordinance authorizing the borrowing of money and the issuing of bonds therefor shall pass the Council without the concurrence of at least two-thirds of all the members. Every ordinance after it shall have passed the Council shall be signed by the president of Council and the clerk of Council in authentication of its passage, and on the next day thereafter presented to the mayor. If he approve it, he shall sign it; but if not, he shall return it with his objections to the Council who shall enter the objections on the minutes and proceed to reconsider it. If two-thirds of all the members of the Council shall then agree to pass the same, it shall become an ordinance of the City; otherwise it shall be inoperative. Every ordinance that shall not be returned to the Council by the mayor, within five days after having been received by him, shall become an ordinance of the City in like manner as if he had signed it. All ordinances of the City shall be preserved by the clerk of Council and recorded at length on the ordinance book. (29 Del. Laws, c. 142, 3/21/17; 69 Del. Laws, c. 48, 6/25/93)
Section 16.
The Council is invested with all the power and authority formerly invested by the law in the Town Commissioners of New Castle, not inconsistent with the provision of this charter, and especially with power to make and enforce sanitary regulations and to prevent the introduction of infectious or contagious diseases, for which purposes its jurisdiction shall extend to a distance of one mile beyond the limits of the City; to define, abate and remove nuisances; to lay out, open, regulate the use of, fix the grade of, alter, extend, pave, improve or vacate roads and streets, squares, parks, lanes and alleys; to rant franchises and privileges within the City and over the roads and streets thereof upon such terms and conditions as it may prescribe; to construct, regulate and maintain sewers, drains, gutters and other works for the drainage of said City and the disposition of sewage; to direct, and regulate the paving of footways and sidewalks and prescribe the width of the same and to direct and regulate the fixing or maintenance of curbs; to prescribe the extend of steps, porches, cellar doors and other inlets to buildings; to provide police protection and to make such regulations as may be necessary to protect persons and property and to maintain the public peace and prevent crime; to provide for the extinguishment of fires and to purchase, own or control all necessary apparatus thereof; to provide for supplying the City and its inhabitants water and to provide for the acquisition or erection of such works and apparatus as may be necessary or convenient for the same; to provide for lighting the streets and public places and supplying the inhabitants with light, and to provide for the acquisition or erection of such works and apparatus as may be necessary or convenient for the same; to provide for supplying the city and its inhabitants with steam, manufactured gas, natural gas, heat, power, electric power and, on a non-exclusive basis, with heating oil and wired and wireless telecommunications (telecommunications to include, but not be limited to, internal communication; communication services to the City of New Castle, schools, and non-profit institutions; and commercial and residential voice, data, and video services) and to provide for the acquisition or erection of such works and apparatus as may be necessary or convenient for the same; to regulate public amusements; to regulate party walls and the erection of buildings within the City and to require licenses to be taken out for the erection or repair of the same; to regulate the markets; to regulate the storage of gunpowder or other dangerous combustible matter; to prevent the running at large of any hog, dog, or other animals; and in general to exercise all municipal powers necessary to the proper administration of the municipal government and for the well being of the said City and the inhabitants thereof, whether expressly enumerated herein or not, not inconsistent with the Constitution or laws of the State. Provided, however, that this Act shall not adversely affect the existing facilities or other property rights of public utilities providing service within the City on the date of enactment of this Act. If the City shall elect to acquire any such facilities or property it may do so by agreement or pursuant to applicable legislation.
The Council shall also have the power and authority to levy and collect reasonable taxes upon all telephone, telegraph, electric light and trolley poles and other erections of like character, erected within the City of new Castle, and may by ordinance prescribe the mode of levying and collecting the same. In case any of the owners or lessees of any such poles or erections within said City shall refuse or neglect to pay the taxes that may be levied upon such poles or erections, the Council shall have authority to cause the same to be removed and may cause to be instituted by the collector suit to recover the amount of taxes so levied and the expenses incident to the removal of such poles or erections.
The Council shall also have power and authority to pass any and all reasonable ordinances or resolutions, to require all street railway companies, now or hereafter running their cars over or along any of the streets of New Castle, to pave the bed of the streets over and along which they pass, between the rails of their track and for a distance of not more than three feet on each side of said track, so as to conform at all times, as to material and otherwise to, and be on a level with, the other adjoining parts of said street, to keep the same in good repair, clean and clear and in a reasonably safe condition, and to keep in repair all culverts and drains constructed for their use across and along said streets. In the event of said railway companies or any of them neglecting or refusing to pave the bed of the street and for a distance of not more than three feet on each side of the track, or to keep the same in a level with the other part of said street, or to keep their tracks and right of way in good repair and condition, clean and clear, or to keep in repair all culverts and drains constructed for their use, then and in such case, after twenty days’ notice so to do, the Council may proceed to have the contemplated work done and recover the expenses and all costs incurred thereby, by distress and sale of goods and chattels of said railway company failing so to do found within said city; or the Council may bring suit against said railway Company in the name of “The Mayor and Council of New Castle”, in an action of debt to recover said expenses, and upon recovery of judgment, issue execution and proceed thereon to sell in the usual way provided by law for the collection of judgments. In all cases of sale by distress, notice of the day, hour and place of sale and a description of the property to be sold shall be given by public advertisement posted in at least ten public places within said City. The proceeds of said sale shall be first applied towards paying the expenses and costs as contemplated by this Act, and all surplus money thereafter, if any, shall be paid or returned to the railway company so proceeded against. Notices as aforesaid served upon either the president, treasurer, secretary, manager, or other officer or agent of any railway company shall be sufficient. The Council shall also have the additional authority and power to enforce any and all the requirements of this Act and all reasonable ordinances passed by authority of this Act by imposing such fines and penalties and prescribing for their recovery, as shall in the judgment of Council be deemed reasonable, necessary and proper.
The enumeration of particular powers by this Charter shall not be held or deemed to be exclusive; but, in addition to the powers enumerated herein, implied thereby, or appropriate to the exercise thereof, it is intended that the City of New Castle shall have, and may exercise all powers which, under the Constitution of the State of Delaware, it would be competent for this Charter specifically to enumerate. (72 Del. Laws, c. 115, 7/1/99)
Section 17.
Subject to the restrictions hereinafter provided, the Council is authorized and empowered to borrow on the faith and credit of the corporation at such time or times as it may deem proper and necessary, money for municipal purposes and to issue bonds of the corporation therefor, to an amount not exceeding, in the aggregate of all bonds issued and outstanding, ten per centum of the assessed value of the real estate in said City. Such bonds shall be issued at such times, in such amounts, of such denomination, bearing such rate of interest, in such form, and payable at such time and manner, as the Council by an ordinance passed by vote of two-thirds of all the members shall determine and prescribe. They shall be signed by the mayor, president of Council, and the treasurer, and sealed with the corporate seal. The Council is authorized and empowered to levy and collect annually, the same manner as other taxes for municipal purposes are levied and collected, an amount of tax sufficient to pay all interest on such bonds as the same shall accrue, and to provide a fund for the payment of the bonds when due.
The Council shall not at any time have power to borrow money and issue bonds under the provisions of this section until a special election has been called by the Council and held by three persons to be appointed by it, and a majority of the legal votes cast at such election has been ascertained to be in favor of the borrowing money and issuing bonds. Due notice of the time and place of such election shall be given by the Council by advertisements posted in at least ten public places in said City at least ten days prior to any election. The voting at such election shall be by ballot. Every resident of the City of New Castle, both male and female, of the age of twenty-one years, shall on personally appearing before the election officers, be entitled to one vote for everyone hundred dollars of assessment assessed as personal or poll tax against him or her or against property which he or she may own at the time or such election, provided the City tax for the preceding year on such assessment has been paid, no fraction of one hundred dollars to be considered. The election officers shall take the same oath and be subject to the same duties and penalties as are hereinafter provided for the biennial City election. The Council shall furnish the election officers with the last City assessment or a certified copy of the same.
The provisions of this section shall not apply to special bond issues now or hereafter authorized by special Act, except that such bonds issued thereunder shall be counted in computing the aggregate bonds issued and outstanding in estimating the bonds that may be issued under this section. (35 Del. Laws, c. 124)
Section 18.
The Council shall have power and authority to appropriate out of the Treasury, by ordinance or resolution passed by a majority of all members, all sums of money necessary to carry on the government of the City and defray the expenses thereof, and the said council shall fix and determine the salary or compensation to be paid to the Police Constables, and all other persons in the employ of the said City. The emoluments and compensations of the Mayor, President and members of council and Treasurer shall be set from time to time by ordinance duly adopted by the Mayor and council of New Castle. Until such an ordinance is passed, the Mayor shall receive twelve hundred dollars per year, President of Council, eleven hundred dollars per year, members of Council, one thousand dollars per year and Treasurer, eight hundred dollars per year. The compensation of any officer elected by the people shall not be changed during his or her continuance in office. (65 Del. Laws, c. 7, 4/12/85)
Section 19.
The assessor shall make the assessment for the City and shall each year make a true and impartial list of all the persons, property and estates within the said City, and not by law exempt from taxation, together with the sum or sums of money in dollars at which it shall appear to him that said persons or property ought to be rated and valued. In making such assessment, the Council may adopt by ordinance the rules and exceptions, in whole or in part, applicable to the making of the county assessment of persons and properties whenever the Council deems that such county rules and exemptions would best promote the public welfare of the City of New Castle. The Council may adopt by ordinance other rules and exemptions not applicable by law to the making of the county assessment whenever the Council deems that such other rules and exemptions will promote the public welfare of the City of New Castle. Real estate shall be described with sufficient particularity to be identified, the principal improvements thereon to be specified. Real estate shall be assessed to the owner or owners if known; if the owner or owners cannot be found or ascertained, it may be assessed “Owner Unknown”. A mistake in the name of the owner or owners, or a wrong name or the absence of a name, shall not affect the validity of the assessment or the City tax based thereon. Every resident above the age of twenty-one years shall pay a capitation tax of Two Dollars per year; provided, however, that the Council is authorized to exempt from paying or to refund if paid, any capitation taxes assessed against a resident of the City of New Castle who has served in some branch of the armed forces of the government of the United States between December 7, 1941 and September 1, 1945. The said list of assessment shall be completed and a copy posted by the assessor in the mayor’s office on or before the twentieth day of May in each year and kept there for a period of at least ten days for the information of and examination by all concerned, and public notice of the posting of the same shall be given.
The Council may annually appoint and employ two competent persons, at a reasonable compensation to be fixed by it, to aid the assessor in making the assessment and to assist the Council in the performance of its duties as a Court of Appeals, one of which such persons shall be selected from each of the two principal political parties. On the evenings of the first Wednesday, Thursday and Friday in June of each year, the Council shall sit as a Court of Appeals for the hearing of appeals from assessments, with power to alter and correct any assessment in accordance with right and justice, to asses such persons, property and estates as may have been omitted from the list by the assessor, and to increase any assessment on said list which may have been placed at too low a value, provided however than in case of assessing persons, property and estates omitted and increasing assessments, notice shall first be given to the persons interested or some one of them, or their representatives or agents, so that he, she or they may have an opportunity to be heard before the final action. Such notice may be given personally, by mail, or by leaving a copy at the usual place of abode of any of the persons above designated.
After the Council shall have held a Court of Appeals as aforesaid, it shall estimate and determine, with the concurrence of two-thirds of all the members, the sum or sums of money necessary to be raised in the said City for the public use for the year ensuing, including the sums necessary to be raised for the salaries and other City expenses, the maintenance of roads and streets, the water, light and fire service, the payment of interest and principal of bonds that may become due, and all other reasonable and proper expenses for the said City. The Council shall then estimate and determine the rate or rates of taxes necessary to raise the sum or sums of money so estimated and determined, and also the sum necessary to be raised for the use of the public schools according to the computation laid before the Council by the Board of Education in accordance with law.
The assessor in making the assessment, and the Council sitting as a court of appeals, shall assess the persons and property of colored persons separately, and the Council in laying the rates for and collecting the taxes shall not subject the persons or property of colored persons to payment of the school tax above provided for.
It shall be the duty of the assessor when assessing the persons and estates in the City, and of the Council sitting as a court of appeals for assessments, to classify the real estate assessed in such manner as to discriminate between the farm land and rural and suburban land in the City and the other properties in the City; and for this purpose it shall be the duty of the assessor, and of the Council sitting as a court of appeals for assessments, to mark in the assessment book opposite the assessment of real estate used for farming, trucking or agricultural purposes the words “Farm Land”, and opposite the assessment of suburban real estate lying apart from and outside of the built up and developed portions of the City, and being either unimproved lots or lots on which dwelling houses have been built, the words “Suburban Land”. It shall be the duty of the Council in estimating and determining the rates of taxation in the City for each year to levy a rate of tax upon said “Farm Land” and upon said “Suburban Land” equal to one-half of the rates of tax levied upon the other real estate in the City; and the owners of said “Farm Land” and “Suburban Land” shall only be required to pay said half rate of taxes.
At the stated meeting in June in each year, or within ten days thereafter, the Council shall elect a Collector of Taxes who shall before entering upon the duties of his office give bond to “The Mayor and Council of New Castle” with surety or sureties to be approved by the Council, to the amount of tax to be collected by him, to be conditioned for the faithful performance of all of his duties as such collector. Failure to give such bond within ten days from the date of his election shall render the election void, and the Council shall again proceed to elect a collector. The Council shall cause a true list of the assessment and the sums to be collected to be made out and shall certify the same to the collector of taxes elected and qualified as aforesaid under the hands of the president and at least two members of the Council, with a precept or warrant requiring the said collector of taxes to collect and receive the several sums to be collected in accordance with the provisions of this Act; and it shall then be the duty of said collector of taxes to collect the several sums in the said list mentioned, according to the rates laid, in accordance with the provisions of this Act.
Commencing with the budget for the year 1933, and in order to definitely provide for a sinking fund for the payment of the issues of street improvement bonds when the same become due, it shall be the duty of the Council when it estimates and determines the sum or sums of money necessary to be raised in the City for the year ensuing, to include the sum of not less than Twenty-five Hundred ($2500.00) Dollars to be raised for the purpose of providing a sinking fund for the payment of all the street improvement bonds of the City when the same shall become due, the funds so raised to be set aside and held as a sinking fund for the payment of said bonds and used for no other purpose, and the said levy shall be annually made until the payment of all of street improvement bonds when due have been provided for.
The Council of the City of New Castle is hereby vested with the power and authority, in the preparation and making of the annual city assessment of real estate within the City of New Castle for city purposes, to adopt and use the assessment and valuations made by the County Assessment Board of New Castle County of real estate within the City of New Castle, and to order and direct that such County Assessment be used as the assessment and valuations for the City Assessment of all real estate situated within the City of New Castle assessed and taxes for city purposes. There shall be added to such county assessment any taxable real estate within the city not included in the county assessment, and corrections of property or ownership shall be made in accordance with the existing facts. The person or persons making or copying the assessment shall also designate and mark in the assessment book such real estate is “Farm Land” or “Suburban Land” as hereinbefore provided and directed in this Section. (32 Del. Laws, c. 123, 3/7/21; 38 Del. Laws, c. 113, 4/4/33; 40 Del. Laws, c. 172, 3/25/35; 46 Del. Laws, c. 240, 4/9/47; 63 Del. Laws, c. 116, 7/7/81)
Section 19A.
(a) In addition to the annual assessment provided for by this Charter, the Council of the City of New Castle may, at its option, cause the City Assessor to prepare quarterly supplemental assessment rolls for the purpose of adding property not included on the last annual assessment roll; or increasing the assessed value of property included on the assessment roll, or for otherwise correcting errors on the prior assessment rolls. In the event that the Council shall have prepared and promulgated such a quarterly supplemental assessment roll, or in the event that the City Council of the City of New Castle shall have adopted the assessments and valuations made by the County Assessment Board of New Castle County for all real estate situated within the City of New Castle, and such County Assessment Board shall have prepared and promulgated a quarterly supplemental assessment roll which includes any taxable real estate situated within the City of New Castle, the Council of the City of New Castle shall be available for presentation of appeals as provided herein, but in no event earlier than the County Board might meet.
(b) On the date of certification of a supplemental tax roll to the Council: (1) the property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property, multiplied by the tax rates for the then current fiscal year applicable to the property, reduced by 25% where the property is listed on the second supplemental assessment roll; by 50% where the property is listed on the third supplemental assessment roll; and by 75% where the property is listed on the fourth supplemental assessment roll; and (2) the amount of such tax shall be and remain a lien on such property, together with any penalties which might thereafter accrue, until such taxes and penalties are paid in full. Such tax rates shall include, without limitation, the tax rate imposed by any school boards for districts in which the property is located.
(c) In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.
(d) Whenever the tax assessor places a property on a supplemental assessment roll, that person shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the address of such owner does not appear on the assessment roll, then to the person occupying the property, or if there is no apparent occupant such notice shall be posted on the land. Such notice shall be given no later than the date on which the supplemental assessment roll on which the property appears in certified to the Council.
(e) The Council shall publish notice of the place where the supplemental assessment roll may be inspected together with a notice of the time and place of the sittings to hear appeals. The notices published by the Council shall also state the time and place for filing written notices of appeal with the Council. Such notice shall appear at least once a week for two weeks in at least two newspapers in New Castle County. Such publication shall begin not later than the date on which the supplemental assessment roll was certified.
(f) Within thirty days from the date on which notice of supplemental assessment is sent by the tax assessor, the owner may appeal the supplemental assessment to the Council. The appeal shall be scheduled and heard by the Council prior to the time the tax imposed by the appeal is taken. Pending determination of such appeal, the owner may: (1) pay the tax imposed by the supplemental assessment, and if on appeal the assessment is reduced he shall be entitled to a refund of the taxes which he has overpaid plus interest thereon at the rate of 1% per month; or (2) not pay the tax imposed by the supplemental assessment, in which case penalties shall accrue at the rate of 1% per month on the amount of taxes computed in accordance with the determination of the appeal, and no action to collect the tax shall be taken until the appeal is determined. Such interest and penalties shall begin to accrue upon the expiration of three months from the date on which the unpaid tax became due and payable.
Section 19B.
(a) In order to provide for the payment of its debt and expenses the Council of the City, in addition to the powers now conferred upon it, shall have power and authority by ordinance or ordinances to issue licenses to and to require and receive a license fee from the owner or owners of any vehicle, business, avocation, profession, pursuit, or calling, in addition to any traveling show or business operated, carried on, or engaged in within the corporate limits of the City, including business occupations, animals and things not now exempted by law from tax in this State; provided however, that no license shall be required from the owner of any vehicle who is not a resident of the City nor shall anything in this Chapter apply to or affect any case wherein under existing laws a gross sum is paid to the State in lieu of all taxes under any and all laws of this State not to any railroad company engaged in operating any railroad in this State under a lease or stock ownership thereof authorized by existing law. And provided further, that this section shall not be construed as authorizing the said Council to levy any license fee which shall bring or may have the effect of bringing into operation any retaliatory or reciprocal tax or license laws of any other state or country as against corporations organized under the laws of the State.
(b) The Council of the City, in addition to the powers now conferred upon it, shall have the power and authority by ordinance or ordinances to levy, assess collect or provide for the levying, assessment and collection of such taxes as it shall determine to be paid by the transferor and/or transferee as determined by it upon the transfer of real property or of any interest in real property, situate within the corporate limits of the City regardless of where the instruments making the transfers occur; provided, however, no tax levied under this section shall exceed two percent (2%) of the sales price (including, the value of assumed mortgages) or fair market value of the real property and providing further that no tax shall be levied on an organization exempted from ad valorem real estate taxes. (63 Del. Laws, c. 116, 7/7/81)
Section 20. All taxes shall be due and payable on the first day of July in the year in which they are assessed and laid.
All taxes assessed and laid upon real estate shall constitute a lien against all such real estate within the City for the period of two years from the date when such taxes were due and payable, but if such real estate remains the property of the person or persons who owned it at the time the tax was laid, then the lien shall continue until the tax is collected. In the case of a life estate, the interest of the tenant for life shall first be liable for the taxes.
The Collector of Taxes may recover the amount thereof in an action of debt before any justice of the peace of New Castle County against the person or persons to whom the land is assessed, or in case the land is owned by any person to whom it is not assessed, then against the owner or owners of said land, provided that if personal service be had upon any one of several owners of land upon which taxes are so assessed service need not be had upon the owner or owners of said land, provided that if personal service be had upon any one of several owners of land upon which taxes are so assessed serviced need not be had upon the other owner or owners of said land if a copy of the writ is left with the tenant in possession or posted upon the premises six days before the return of the said process, provided the amount of taxes due thereon be not more than two hundred dollars; and where the amount of taxes is more than Two hundred dollars, in the Superior Court of New Castle County; it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the land owned by the defendant or defendants, together with such a description of land as will be sufficient to identify the same, and the year for which said taxes were assessed and laid. The right of appeal shall be the same as in other civil actions. In case any defendant is a non-resident, proceedings may be had in the Superior Court for New Castle County by attachment; said writ of attachment shall be framed, directed, executed and returned and like proceedings had as in the other cases of attachment in this State except that the said collector of taxes shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State and that he is justly indebted for taxes, stating the amount thereof. If judgment be rendered in favor of the collector of taxes, there shall be an allowance for his reasonable trouble in attending to the suit, including counsel fees, to be taxed by the court in the costs, and execution shall issue against the real estate or personal estate of the defendant; provided, no execution against the real estate shall issue except out of the Superior Court of New Castle County. Where such judgment is recovered before a justice of the peace, and it is the desire of the collector of taxes to proceed against the real estate of the defendant or defendants, the said collector of taxes shall take a transcript of the judgment from the justice of the peace and cause the same to be entered on the dockets of the Superior Court. When such transcript is entered, the subsequent proceedings, shall be the same as upon other judgments. The lien of the judgment as aforesaid shall be deemed to relate back and take effect from the date when such taxes were first due and payable, and such lien shall have priority and preference over all other liens or encumbrances against such real estate created or suffered by the taxable, although such other lien or liens may be of prior date to the tax lien.
In addition to all existing methods and authority for collection of taxes due to the City, the City may file or cause to be filed a praecipe in the Office of the Prothonotary of the Superior Court in and for New Castle County.
The praecipe shall contain the name of the person against whom the taxes sought to be collected were assessed, a copy of the bill or bills showing the amount of taxes due, and the property against which the taxes were assessed. The description of the property, as the same appears upon the assessment rolls of the City, shall be sufficient identification and description of the property. The City shall also cause notice to be given to the person against whom the taxes sought to be collected were assessed by mailing certified mail (return receipt requested) to the said person at the best available address for such person a copy of the praecipe with instructions that, unless payment is made or an appearance otherwise entered on behalf of said person within thirty (30) days of mailing, judgment shall be entered against the property. When a copy of the praecipe with instructions has been so mailed, the City shall file or cause to be filed an affidavit of mailing in the Office of the Prothonotary. The mailing of the praecipe with instructions and the filing of the affidavit shall be deemed to be a complete discharge of the City’s duty to give notice to the person against whom taxes are sought to be collected, whether or not the receipt of the registered mailing is returned. If no payment or appearance is thereafter made within thirty (30) days of mailing, the Prothonotary shall make a record of the same on a special judgment docket of the Superior Court, against the property mentioned or described in the praecipe, which record shall consist of the following:
(1) The name of the person in whose name the assessment was made;
(2) The description of the property as the same shall appear upon the assessment rolls;
(3) The year or years for which the taxes are due and payable;
(4) The date of the filing of such praecipe; and
(5) The amount of the judgment, the same being the amount set forth in the praecipe.
Such judgment shall be indexed in the appropriate judgment docket.
Thereafter upon a praecipe for monition filed in the Office of the Prothonotary by the City, a monition shall be issued by the Prothonotary to the Sheriff of New Castle County, which monition shall briefly state the amount of the judgment for the taxes due and the years thereof, together with a brief description of the property upon which the taxes are a lien. A description of such property as same shall appear upon the assessment rolls so prepared shall be a sufficient description.
The monition shall be in substantially the following form:
To all persons having or claiming to have any title, interest or lien upon the within described premises, take warning that unless the judgment for the taxes or assessment stated herein is paid within twenty (20) days after the date hereof, or within such period of twenty (20) days evidence of the payment of taxes herein claimed is filed in the Office of the Prothonotary, which evidence shall be in the form of a receipted tax bill or duplicate hereof, bearing date prior to the filing of the lien in the Office of the Prothonotary for New Castle County, the City of New Castle may proceed to sell the property herein mentioned or described for the purpose of collecting the judgment for the taxes or assessments herein stated.
Name of person Description Years Amount
In whose name of or of
Property is Property Years Judgment
Assessed
The monition, or a copy thereof, shall be posted by the Sheriff upon some prominent place or part of the property against which the judgment for the taxes or assessment is a lien, and the Sheriff shall make due and proper return of his proceedings under the monition to the Prothonotary, within ten (10) days after the posting of the monition.
Alias or pluries monition may issue upon like praecipe. The posting of the notice as herein required shall constitute notice to the owner or owners and all persons having any interest in the property.
At any time after the expiration of twenty (20) days next following the return of the Sheriff upon the monition, unless the judgment together with costs has been paid prior to the expiration of the twenty days, evidence of the payment of such taxes evidenced by a receipted tax bill or a duplicate thereof bearing date therefor prior to the filing of the lien for record in the Office of the Prothonotary, then upon application in writing by the City of New Castle, a writ of venditioni exponas shall issue out of the Office of the Prothonotary directed to the Sheriff commanding the Sheriff to sell the property mentioned or described in the writ and make due return of his proceedings thereunder in the same manner as is now applicable with respect to similar writs of venditioni exponas issued out of the Superior Court. The property shall be described in the writ under the description thereof as it appears on the assessment rolls and by metes and bounds where obtainable, but nothing herein contained shall be construed to invalidate a writ or a sale pursuant thereto containing only the description as it appears on the assessment rolls or a writ bearing only a description by metes and bounds. The writ shall be substantially in the following form:
NEW CASTLE COUNTY, SS
The State of Delaware
TO THE SHERIFF OF NEW CASTLE COUNTY,
GREETINGS:
WHEREAS, by a Monition issued out of the Superior Court dated at Wilmington the _______ _____day of ________, A.D. 19__, IT WAS COMMANDED, that you should post the said Monition or copy thereof upon the real estate therein mentioned and described, and make a return to the said Superior Court within ten days after said posting.
That on the _____day of _______, A.D. 19___, you returned that a copy of the said Monition was posted on the real estate therein mentioned and described on the ____ day of ______, A.D., 19____.
We therefore now command you to expose to public sale, the real estate mentioned and described in said Monition as follows:
[description]
….and that you should cause to be made as well a certain debt of _____Dollars ($______) lawful money of the United States, which to the said City of New Castle is due and owing, as also the sum of _______Dollars ($_____) lawful money as aforesaid, for its costs, when it has sustained by the detaining of that debt, whereof the said ___________was convicted as it appears of record and against which said property it is a lien;
And have you that money before the Judges of our Superior Court at Wilmington, on Monday the ______day of ________ next, to render to the said City of New Castle as aforesaid, for its debt and costs as aforesaid, and this writ:
WITNESSETH, the Honorable__________, at Wilmington_______day of _______A.D., 19__.
_________________________
PROTHONOTARY
Any real estate or interest therein sold under the provisions of this Charter shall vest in the purchaser all the right, title and interest of persons in whose name the property was assessed, and/or all right, title and interest of the person or persons who are the owners thereof, and likewise freed and discharged from any liens and encumbrances dower or curtesy or statutory right, in the nature of a dower or curtesy, whether absolute or inchoate, in or to the real estate.
If the owner of the property and/or his legal representative fail to redeem the property as provided in this Charter, the purchaser of the property or his legal representatives, successors or assigns may present a petition to the Superior Court setting forth the appropriate facts in conformity with this Charter and pray that the Superior Court make an order directing the Sheriff, then in office, to execute, acknowledge and deliver a deed conveying the title to the property to the petitioner; and thereupon the Superior Court shall have the power, after a hearing upon the petition, to issue an order directing the Sheriff to execute, acknowledge and deliver a deed as prayed for in the petition. A description of the property as the same shall appear upon the assessment rolls, or a description by metes and bounds where obtainable shall be a sufficient description in any such deed.
The owner of any such real estate sold under this Charter or his legal representatives may redeem the same at any time within sixty (60) days from the day the sale thereof is approved by the Court, by paying to the purchaser or his legal representatives, successors or assigns, the amount of the purchase price and fifteen percent (15%) in addition thereto, together with all costs incurred in the cause, or if the purchaser or his legal representatives, successors, or assigns, refuse to receive the same, or do not reside or cannot be found within the City of New Castle, by paying the amount into the Court for the use of the purchaser, his legal representatives or assigns.
If the owner of any real estate sold under an order of sale or his legal representatives redeems the real estate, he may present to the Superior Court a petition setting forth that fact and thereupon the Superior Court, after hearing and determining the facts set forth in the petition, shall have power to cause to be entered upon the record of the judgment, under which the real estate was sold, a memorandum that the real estate described in the proceedings upon which the judgment was entered has been redeemed. Thereafter the owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof, except insofar as the liens have been discharged or reduced by the application of the proceeds by the Sheriff from the sale.
Upon the return of the proceedings under a writ of venditioni exponas, the Superior court may inquire into the regularity of the proceedings thereunder and either approve the sale or set it aside.
No monition proceedings shall be brought under this Charter unless the tax or assessment sought to be collected hereunder shall at the time of the filing of the praecipe in the Office of the Prothonotary be and constitute a lien upon the property against which the tax or assessment was assessed or laid
Whenever the Superior Court is mentioned in this Charter, the same shall be held to embrace the judges or any Judge thereof, and any Act required or authorized to be done under this Charter may be done by the Superior Court or any Judge thereof in vacation thereof, as well as in term time.
The fees and costs to be taxed in all proceedings under this Section, where not otherwise provided for, shall be set by the Council by ordinance. (63 Del. Laws, c. 116, 7/7/81)
The Collector of Taxes may bring suit to recover the amount of any personal or poll tax or tax on personal property against the person or persons taxed in an action of debt before any Justice of the Peace of New Castle County, where the amount is not more than Two Hundred Dollars, and in the Superior Court of New Castle County, when the amount os over Two Hundred Dollars, and it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax or taxes assessed against the defendant, and the time of assessment. The right of appeal shall be the same as in other civil actions. If judgment is rendered in favor of the Collector, there shall be an allowance for his reasonable trouble in attending the suit, including counsel fees, to be taxed by the Court in the costs.
In all cases the collector of taxes may levy and seize personal property for the payment of taxes, and where personal property may be so levied upon and seized, he shall cause a notice thereof and of the time and place of sale to be left at the place of abode of the owner or personally to be given to him, at least five days previous to the appointed time of sale, if such owner have a place of abode in the State. The collector of taxes shall also, in all cases, advertise the same for three successive weeks in a newspaper published in New Castle County, and shall also post notices in five public places in said City at least twenty days previous to the appointed time of sale. If such owner does not pay the amount of tax, and all costs and charges by the time appointed for the sale, the collector of taxes shall sell the same, or enough to pay said tax, costs and charges, at public auction. Any property or surplus of money remaining shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the same can be found by the collector of taxes, he shall deliver such property or surplus of money to the Council, who shall hold the same subject to the call of the owner thereof. If any person or property taxed in said City removes or is removed into any part of the State before the taxes are collected, the collector of taxes may follow such person or property and seize, levy or collect the taxes with the same power as if not removed.
Any sale of real or personal estate or of any interest therein, liable for the payment of taxes, may be adjourned from time to time.
The Collector of Taxes shall have the same right to require the aid or assistance of any person or persons, in the performance of his duty, which a sheriff now has by law.
The collector of taxes may at any time notify the person or corporation by whom any taxable liable for a personal or poll tax is employed that the tax of such employee is due and unpaid and it shall be the duty of such employer to deduct from the wages of such employee the amount of the tax due from such employee and charge the same against him, and if such employer neglect or refuse to comply with such notice within three months from the time of receiving such notice, he shall be personally liable for the taxes of such person so employed by him and the same may be recovered as provided in this section for the recovery of taxes. When such taxes are held by such employer he shall pay the same to the collector of taxes within thirty days thereafter.
On all taxes paid before the First day of September in the year in which they are due, there shall be an abatement of Five Per Cent; on all taxes paid after the First day of September and before the First day of December, there shall be an abatement of Three Per cent; on all taxes not paid by the First day of January, there shall be added One-Half of One Per Cent per month until the same shall be paid. (40 Del. Laws, c. 173, 4/1/35)
(d) The Collector of Taxes shall allow whatever abatement or discount upon any tax required to be collected by him as may be authorized by ordinance of City Council. City Council may be ordinance establish the interest to be paid on taxes unpaid after September 30 of each year. (63 Del. Laws, c. 116, 7/7/81)
Section 21.
The collector of taxes shall pay over to the treasurer on the first Monday in every month, and oftener if required by the Council, all moneys collected by him, taking duplicate receipts therefor, one of which he shall forthwith deliver to the president of Council. He shall report to the Council every month at its stated meeting and at such other times as may be required, all payments made to him and by whom made, the amount of uncollected taxes, and such other information as the Council may require and need so as to at all times be fully informed as to the condition of the City tax collections. He shall keep a book of receipts with stubs attached and shall furnish every person paying any tax with a receipt showing the date of payment, the amount paid, and the subject matter of the tax. He shall enter every payment immediately in a book to be kept for the purpose so that at all times the Council and any person interested may be able to know what taxes have been paid and what taxes are unpaid, and in general he shall diligently attend to the collection of taxes and carry out all reasonable directions and orders of the Council, and he and his sureties shall be liable on his bond for the faithful performance of his duties in the collection of taxes. On the first Tuesday of May in the year following the year in which a tax has been assessed and laid, the Council shall ascertain from the collector of taxes the amount of uncollected taxes so assessed and laid and the persons and property liable for the same, and after a just allowance for errors and delinquencies or otherwise shall direct the collector of taxes to proceed forthwith to the collection of the same by legal proceedings under the terms of this Act. It shall be the duty of the City solicitor to furnish at all times such legal advice and assistance to the collector of taxes in the collection of taxes as may be necessary. It shall be the duty of the collector of taxes to settle in full with the Council for all taxes required to be collected by him by the first day of July in the year following his election, and should he fail to then settle, the Council may proceed against him and his sureties for the balance due from him for taxes.
The Council shall have power to adopt such measures and rules as it may deem necessary for carrying into effect the powers and duties herein granted, in relation to the assessment and collection of taxes.
Section 22.
The treasurer shall, before entering upon the duties of his office, give bond to the corporation of the City in such amount as shall be determined by the Council, and with surety to be approved by it conditioned for the faithful performance of the duties of his office. It shall be his duty to receive and safely keep all moneys and securities belonging to the City, to receive from the collector of taxes all taxes collected by him, to pay upon the appropriation of the Council and orders drawn in pursuance thereof, and not otherwise, out of any moneys belonging to said City, the amounts of such appropriations and orders, to the parties in whose favor they are made. He shall keep an accurate account of all receipts and disbursements of the money of said City, and of the other transactions of his office, and shall report the same each month at the stated meeting of Council, and shall annually at the stated meeting in the month of June, make and exhibit to the Council an accurate and true statement of the condition of the City finances, showing in detail all expenditures and on what account made, and the Council shall cause the same to be published for the information of the inhabitants of the City within ten days after its reception. And he shall at all other times, upon the requirement of the Council exhibit to it books of his office and an account of the condition of the finances of said City, and he shall pay over to his successor in office all moneys belonging to said City that may remain or be in his hands and deliver to him all securities, books of account and other property of the City.
The Council of the City shall in the latter part of the month of June in each year cause an audit of the finances and expenditures of the City for the year ending on June thirtieth in said year, to be made by a competent and accredited certified public accountant, which audit shall cover all the accounts and finances of the City received and disbursed by the Council during the said year and also all orders issued and indebtedness incurred for the year up to and including June thirtieth in said year. Immediately upon completion of said audit a copy shall be delivered to the Mayor of the City and the said audit or a copy thereof shall be placed open for Public inspection in some public place in the City for at least two months. (38 Del. Laws, c. 118, 3/28/33; 68 Del. Laws, c. 231, 4/22/92)
The President of City Council shall have authority to authorize the City Administrator or City Finance Coordinator to serve as Acting Treasurer during the absence of the Treasurer from the City, or while the Treasurer shall be prevented by sickness from performing the duties of the Office of Treasurer, and the City Administrator or City Finance Coordinator, upon receiving written notice authorizing him or her, shall be invested with all the powers and authority conferred upon the Treasurer, to exercise the same during such absence or sickness of the City Treasurer, until notified by the President of City Council that the Treasurer is ready to resume the duties of the Office. (69 Del. Laws, c. 344, 7/8/94)
Section 23.
The Council is authorized and empowered to fix, reset, renew and repair curb stones and gutters where necessary and proper to be done agreeably to the true regulations of the streets and alleys of the City, and when the work is done shall prevent a bill of the costs and expenses to the abutting owner or owners according to their respective proportions, and it shall be the duty of such owner or owners to pay such cost and expense; if any of them shall not within thirty days after the presentation of the bill as aforesaid pay the amount of the same to the treasurer of the City, suit may be brought against such owner or owners in the name of the corporation for said costs and expenses and judgment recovered and execution issued in the usual way provided by law for the collection of debts. The lien of such judgment shall relate back to the date of the completion of the work and shall be prior to all liens created or suffered by the owner. A record of the work done as above and a list of the costs and expenses assessed for the same against the several owners shall be kept by the Council.
Whenever the Council shall have determined by resolution or ordinance, that any paving of a sidewalk is necessary and shall be done, or any gutters shall be made or cut or kept cleaned, they shall notify the owners of the land in front or abutting on whose premises the same is to be done, cut or kept clean, particularly designating the nature, extent and character of the work they deem necessary to be done; and thereupon it shall be the duty of such owner to cause said paving, cutting of gutters or keeping said gutters clean, to be done in conformity with said notice. In the event of any owner neglecting to comply with said notice for the space of thirty days, in respect to said paving or cutting of gutters, and for the space of ten days in respect to keeping said gutters clean, the Council may proceed to have the work done and to recover the costs and expenses thereof by distress and sale of the goods and chattels, within the City, of such owner so neglecting; or suit may be brought against said owner, in the name of “The Mayor and Council of New Castle” for said costs and expenses, judgment recovered and execution issued and proceeded upon in the usual way provided by law for the collection of debts. In all cases of sale however by distress, notice thereof of the day, hour and place of sale, and a description of the property to be sold, shall be given by public advertisements, posted in at least ten public places in the City. The proceeds of any such sale shall be first applied towards paying the costs and expenses as contemplated by this Act, and any and all surplus thereafter remaining shall be given or returned to the owner of the property so taken and sold. And the Council shall also have the additional authority to enforce all the requirements of this section by such fines and penalties as shall be necessary and proper, and prescribe the manner of enforcing the same. No person or persons shall be obliged to pave any footway to a greater breadth than four feet from the curbstone in front of any lot wherein a dwelling house shall not be erected, nor to any breadth in the rural and suburban portion of said City.
The Council shall also have the power to direct the owner or owners of any house, situate on any street where there is or may be a sewer main, to connect such property with such sewer main; and if such owner or owners refuse or neglect so to do for twenty days like proceedings may be taken against the owner or owners and remedy had by the City as in the case of the paving of sidewalks or laying of gutters.
If there be more than one owner of the premises affected by the paving, repaving, making, repairing or cleaning of gutters, or connecting with sewers, notice to one shall be deemed sufficient, and if there be no owner of the premises resident in the City, notice to the agent of said owner or to the tenant thereof shall be deemed sufficient, and if there be no agent or tenant then the posting of the notice on the premises shall be sufficient.
Upon the petition of the property owners on any street for one or more squares, the Council may cause the roadway of that portion of the street within said square or squares to be paved at the expense of the said property owners, and shall proceed and have the same remedies in the manner provided in this section for the fixing of curbs.
Section 24.
The Council may at any time it may deem it necessary, locate and lay out any new street within the limits of the said City, whether the same be surveyed and embraced within any plot of said City or not, in such manner as it may deem necessary and proper, and when the said street is so located and laid out by Council and named, a plot thereof shall be made and recorded in the minutes of the Council, together with the proceedings relating to the same.
No street or road laid out or opened by any person or corporation shall become a public street or road of the City or a charge upon it, unless the same shall be accepted by formal ordinance or resolution of the Council.
Section 25.
No new street shall be opened by the Council unless upon the application in writing of twenty resident freeholders of said City, with the concurring vote of said Council. Before any property or ground shall be taken or occupied for the purpose of extending, widening, or opening any street, square, lane or alley, the owner or owners of such property or ground shall be paid or tendered such damages as they shall respectively be entitled to receive, which damages shall be assessed, in case the City and the owner or owners cannot mutually agree upon the same, as follows, viz.: upon the written application of the mayor, under the direction of the Council, and reasonable notice to the persons interested, if residing in the City, any judge of the Superior Court of this State, resident in New Castle County, shall issue a commission under this hand, directed to five impartial freeholders of the said county, commanding them to assess the damages that may result from the extending, widening, laying out or opening of such street, square, lane or alley, to the owner or owners of property or ground necessary to be taken or occupied therefor, taking into consideration all the circumstances of benefit and convenience, as well as of detriment to result to such owner or owners, and to make a return of their proceedings to the said judge, at a time therein appointed. The freeholders named in such commission, being first sworn or affirmed as in said commission shall be directed, shall view the premises, and they, or a majority of them, shall access the damages as aforesaid, and shall make return in writing of their proceedings in the premises to the said judge, who shall deliver the same to the mayor of the said City. The return upon one commission shall not be conclusive, but upon application by the mayor as aforesaid or of any person interested, within fifteen days after the delivery of such return, the said judge shall issue a commission of review, appointing five other freeholders as aforesaid, with like instructions as were contained in the first commission, provided that if a review be granted upon the application of a person or persons interested, the review shall extend only to the assessment of damages made in respect to the person or persons making such application. If the return to a commission of review vary in the damages assessed from the return to the original commission, the judge shall grant a second commission of review upon the application of the mayor as aforesaid, or of any person interested in the return to the commission of review, within ten days after the delivery of such return. If a review be not applied for in due time, the return to the original commission shall be conclusive as to the amount of damages. If the return to any two commissions correspond as to the amount of damages, such amount shall be conclusive. But if there be more than one return, and none conclusive under the foregoing provisions, the judge shall confirm such one of them as he shall deem most just, and the return so confirmed shall be conclusive. The judge may set aside a return to a commission for inequality, in which case he shall issue another commission in its place. The judge shall have power to fill any vacancy in a commission. There shall be allowed the commissioners for their services three dollars per diem, to be paid by the City. The amount of damages being so ascertained, the Council may pay or tender the same to the person or persons entitled thereto within two calendar months after the same shall be finally ascertained, or if the person or persons reside out of or are absent from the City during the said period of two months, then the same may be deposited to his, her or their credit in the Farmers Bank at Wilmington within the said time; and thereupon the said property or ground may be taken or occupied for the uses aforesaid. If upon the application for a review by a person interested, the freeholders appointed to assess the damages shall not increase the damages of the person so applying, the costs of such review shall be paid by such person or persons so applying. The expenses of opening and grading streets shall be defrayed by the City.
Any road, street or lane within the limits of said City, may be vacated provided notice of the intention to apply therefor be published for a period of two weeks in two newspapers published in New Castle County, and after such publication the proceedings shall be the same as hereinbefore provided for the condemnation of land, and the commissioners shall assess the damages to all persons damaged and shall also determine who shall fence the said road, street or lane or the various parts thereof so vacated.
Section 26.
All roads and streets within the limits of the City of New Castle shall be kept up, maintained and repaired by the City; provided however that the public causeway and bridges within the limits of said City shall be kept up and repaired by New Castle County as heretofore. The Levy Court of New Castle County shall not levy nor shall any receiver or collector of taxes collect any county or hundred road tax on or from any property within the limits of the City of New Castle, nor upon any personal or poll assessment of any person residing within the limits of said City.
Section 27.
This Act shall operate to amend, revise, and consolidate “An Act to incorporate the City of New Castle”, being Chapter 152, Volume 15, Laws of Delaware, and the various amendments and supplements thereto, and to repeal all such parts of said Act and its amendments and supplements as are not included and incorporated herein. But all ordinances of the City of New Castle heretofore lawfully enacted or adopted and now in force in pursuance of any law of the State, shall continue in force until repealed, altered or amended by the Council of said City; all acts and doings of “The Mayor and Council of New Castle”, or of the Council or any officer of said City, lawfully done and performed under the provisions of any law of the State or of any ordinances of said City, are hereby ratified and confirmed; all debts, fines, penalties and forfeitures due to the said City and all debts due from said City to any person or persons, or corporation are declared to be unaffected and unimpaired by this Act, and all laws for the collection and enforcement thereof shall continue in full force until the same shall be fully paid and discharged; all powers and remedies now conferred by law upon the several collectors of taxes heretofore appointed in said City for the collection and enforcement of all taxes in said City heretofore assessed and levied and uncollected, shall continue in full force and effect until all of said taxes shall be fully collected and paid; the official bonds of said collectors of taxes and of the treasurer heretofore given shall not be affected or the remedy thereon impaired by this Act, and they and each of them, and their surety or sureties shall be and continue liable for any default or breaches of any of the conditions of said respective bonds; all proceedings heretofore commenced for the collection of any penalty, fine, forfeiture or debt, to the said City upon any bond or obligation or under any law or ordinance, shall not be affected or impaired by this Act, but the same may be prosecuted to judgment and execution until the same be fully paid, liquidated and discharged; all valid laws heretofore passed relating to or concerning said City or authorizing the borrowing of money and the issuing of bonds on the credit of said City shall be and remain valid and good as heretofore, and be unaffected and unimpaired by this Act.
Section 28.
(a) The Council of the City of New Castle shall have power to remit all or any part of the city taxes which may be levied or imposed upon any real estate in the City of New Castle, for a period not exceeding ten years, upon which real estate any new manufacturing or other industrial improvements for the employment of labor shall be erected and operated after the passage of this Act, or upon which any buildings already erected are so used after the passage of this Act for a new industry so employing labor, but such remission of taxes as aforesaid shall only be made in the sound discretion of the Council and only for the purpose of assisting new industries which will furnish continuous employment for a sufficient number of persons to materially benefit the City of New Castle generally, and such remission of taxes shall continue only as long as said industries are so in operation. (66 Del. Laws, c. 317, 7/7/88)
(b) The Council of the City of New Castle shall have power to remit all or any part of the City taxes which may be levied or imposed upon any real estate (and improvements thereon) in the City of New Castle for a period not exceeding ten years, upon which real estate any new improvements (buildings) wherein labor (personnel) shall be employed shall be erected and operated after the enactment of this Act, or upon which any improvements already erected are so used after the enactment of this Act for the employment of labor (personnel), but such remission of taxes as aforesaid shall only be made in the sound discretion of the Council and only for the purpose of assisting businesses which will furnish continuous employment for sufficient number of persons to materially benefit the City of New Castle generally. (69 Del. Laws, c. 152, 7/14/93)
Section 29.
In the event it becomes feasible and necessary in the future for the city of New Castle to enlarge its then existing limits and territory, such annexation accomplished pursuant to the following procedures shall be lawful:
(a) If all of the property owners and qualified voters of the territory contiguous to the then existing corporate limits and territory of the City, by written petition with the signature of each such petitioner duly acknowledged shall request the Council to annex that certain territory composed of not less than three (3) of the deemed appropriate to investigate the possibility of annexation. The petition presented to the Council shall include a description of the territory requested to be annexed and the reasons for the requested annexation. Not later than ninety (90) days following its appointment the Committee shall submit a written report containing its findings and conclusions to the Mayor and Council. The report so submitted shall include the advantages and disadvantages of the proposed annexation both to the City and to the territory proposed to be annexed and shall contain the recommendation of the Committee whether or not to proceed with the proposed annexation and the reasons therefor. The Council may then pass a Resolution annexing such territory to the City. Such Resolution must be passed by the affirmative vote of two-thirds (2/3) of all the elected members of the Council.
Once the favorable vote for annexation shall have been cast, the Council shall cause a description and a plot of the territory so annexed to be recorded in the Office of the Recorder of Deeds in and for New Castle County, but in no event shall said recordation be completed more than ninety (90) days following the date of the favorable vote for annexation by the Council. The territory considered for annexation shall be considered to be a part of the City from the time of recordation. The failure to record the description of the plot within the specified time shall not make the annexation invalid, but such annexation shall be deemed to be effective at the expiration of the ninety (90) day period from the date of the favorable vote of Council.
(b) If less than all of the property owners and qualified voters of a territory contiguous to the then limits and territory of the City by written petition, with the signature of each such petitioner duly acknowledged, shall request the Council to annex that certain territory in which they own property, the President of Council, shall appoint a Committee composed of not less than three (3) of the elected members of Council, and such other persons as are deemed appropriate, to investigate the possibility of annexation. The petition presented to the Council shall include a description of the territory requested to be annexed and the reasons for the requested annexation.
(c) In the absence of the presentation to Council of a petition as described in paragraph (b) above, the President of Council may appoint a Committee composed of not less than three (3) of the elected members of Council and such other persons as may be deemed appropriate to investigate the possibility of annexation, if, upon the motion of any member of Council, a majority of all of the members of Council vote in favor of the appointment of a Committee. All procedures set forth hereafter governing annexation shall apply whether the annexation proceeding originates in Council or by petition of property owners and residents of the territory proposed to be annexed.
(d) Not later than ninety (90) days following its appointment be the Council, the Committee shall submit a written report containing its findings and conclusions to the Mayor and Council. The report shall include the advantages and disadvantages of the proposed annexation both to the City and to the territory proposed to be annexed and shall contain the recommendation of the Committee whether or not to proceed with the proposed annexation and the reasons therefor. In the event that the Committee concludes that the proposed annexation is advantageous both to the city and to the territory proposed to be annexed, within thirty (30) days after receiving the report, the Council shall vote on a Resolution proposing annexation to the property owners and residents of both the city and the territory proposed to be annexed. The Resolution must be passed by the affirmative vote of a majority of all the elected members of the Council, indicating to the property owners and residents of both the city and the territory proposed to be annexed that the city proposes to annex certain territory contiguous to its then limits and territory. In the event that the Committee concludes that the proposed annexation is disadvantageous either to the city or to the territory proposed to be annexed, within (30) days after receiving the report of the Committee, the Council shall vote on a Resolution proposing annexation to the property owners and residents of both the City and the territory proposed to be annexed. The Resolution must be passed by the affirmative vote of two-thirds (2/3) of all the elected members of the Council. If the Resolution proposing annexation shall fail to receive the affirmative vote of a majority or two-thirds (2/3), as the case may require, of the elected members of the Council, the territory proposed to be annexed shall not again be considered for annexation for a period of one (1) year from the date that such resolution failed to receive the required affirmative vote. The Resolution proposing annexation shall contain a description of the territory proposed to be annexed, shall describe the zoning proposed for the territory to be annexed and shall fix a time and place for a public hearing on the subject of the proposed annexation. The Resolution adopted by the Council setting forth the above information shall be published in a newspaper of general circulation in the City and in the territory proposed to be annexed at least fifteen days prior to the date set for the public hearing and shall be posted in four (4) public places both in the City and in the territory proposed to be annexed.
(e) Following the public hearing, but in no event later than thirty (30) days thereafter, a second Resolution shall be considered by Council ordering a Special Election to be held not less than thirty (30) nor more than sixty (60) days after passage of the Resolution on the subject of the proposed annexation. Passage of this second Resolution shall be considered the determination of the Council to proceed with the matter of the proposed annexation. If the Committee recommended annexation then this Resolution must be adopted by a majority of Council. If the committee did not recommend annexation then it must be passed by two-thirds (2/3) of all the members of Council.
(f) The notice of the time and place of said Special Election shall be published within thirty (30) days immediately preceding the date of the Special Election in at least two (2) issues of a newspaper having a general circulation in the City and in the territory proposed to be annexed, shall be posted in four (4) public places, both in the City and in the territory proposed to be annexed, at least fifteen (15) days prior to the date set for the said Special Election.
(g) At the Special Election, the following rules shall govern eligibility to vote:
(i) Each legal entity (whether an individual partnership, corporation, association, trust, or any other entity capable of holding legal title), owning property solely in its own name, shall be entitled to one vote. Where property is held in a life estate, the holders of the life estate shall be deemed, for purposes of this provision, to be the owners in fee thereof and entitled to vote accordingly.
(ii) Each bona fide domiciliary of the territory shall be entitled to one vote provided they are 18 years of age or older and have resided in the territory for at least 30 days prior to the day of the election.
(iii) These rules shall be construed so as to permit only one-man, one-vote. Where voter is entitled to vote by virtue of both residence and ownership of property in the territory, that voter shall be entitled to only one vote; where a voter is entitled to vote by virtue of ownership of two or more properties in the territory, that voter shall be entitled to only one vote.
(iv) Any legal entity entitled to vote (other than a natural person) must cast their vote by a duly executed power of attorney.
(v) Any person holding a power of attorney will be accompanied into the voting booth be an election officer to insure that the vote is cast in accordance with the power of attorney. In the event that an individual holds a power of attorney duly executed and acknowledged specifically authorizing the individual to vote at the Special Election, a duly authenticated power of attorney so filed shall constitute conclusive evidence of the right of said person to vote in the Special Election.
(vi) The books and records of the City in the case of property owners in the City and the books and records of the Board of Assessment of New Castle County and Department of Elections in the case of property owners and residents of the territory proposed be annexed shall be conclusive evidence of the right of such property owners and citizens to vote at the Special Election.
(h) The Council shall cause voting machines to be used in the Special Election. Voters in the Special Election shall cast their votes either for or against the proposed annexation.
(i) The Council shall appoint three (3) persons to act as a Board of Special Election, at least one (1) of whom shall vote as residents or property owners of the City shall be accomplished on at least one different voting machine. The polling place shall open from twelve o’clock noon, prevailing time, until six o’clock in the afternoon, prevailing time, on the date set for the Special Election. All persons in the polling place at the time of the closing of the polls shall be permitted to vote, even though such votes are not cast until after the time for the closing of the polls. The Council or the Board of Special Election may call upon the Department of Elections for New Castle for such assistance as may be deemed necessary by the Council or the Board may deem advisable.
(j) Immediately upon the closing of the polling place, the Board of Special Election shall count the ballots for and against the proposed annexation and shall announce the result thereof, the Board of Special Election shall make a Certificate under their hands of the votes cast for and against the proposed annexation and the number of void votes and shall deliver the Certificate to the Council of the City of New Castle. Said Certificate shall be filed with the papers of the Council.
(k) In order for the territory proposed to be annexed to be considered annexed, a majority of the votes cast both from the City and from the territory proposed to be annexed must have been cast in favor of the proposed annexation. In the event that the Special Election results in an unfavorable vote for annexation, no part of the territory considered at the Special Election for annexation shall again be considered for annexation for a period of at least one (1) year from the date of the said Special Election. If a favorable vote for annexation shall have been cast, the Council shall cause a description and a plot of the territory so annexed to be recorded in the Office of the Recorder of Deeds, in and for New Castle County, but in no event shall said recordation be completed more than ninety (90) days following the date of the said Special Election. The territory considered for annexation shall be considered to be a part of the City from the time of recordation. The failure to record the description or the plot within the specified time shall not make the annexation invalid, but such annexation shall be deemed to be effective at the expiration of the ninety (90) day period from the date of the favorable Special Election. (65 Del. Laws, c. 459, 7/8/86)
Comments
28 Del. Laws, c. 134, established the Office of Town Clerk but did not specifically amend the existing provisions of the New Castle Charter. This Act has been subsequently amended by 31 Del. Laws, c. 30; 35 Del. Laws, c. 122; 46 Del. Laws, c. 241; 51 Del. Laws, c. 306; 67 Del. Laws, c. 30 and is set forth here.
Section 1.
The office of City Clerk for the City of New Castle is hereby created and established. No person shall be eligible for said office who is not a citizen of the State and a resident of the city.
The City Clerk shall be elected by ballot at the regular city election on the second Tuesday in April, A. D. 1915, and thereafter biennially at the regular city election held under the terms of the charter of the city. He shall serve for the term of two years or until his successor is legally qualified. Such officer shall be voted for in each ward or district, and the person receiving a plurality of the votes cast throughout the city for said office shall be deemed and declared elected. His election shall be ascertained and certified, and he shall qualify by oath or affirmation, as in the case of other city officers. He shall give bond to the corporation in such amount as may be fixed by the Council, conditioned for the faithful performance of all of the duties of his office. Failure to give bond within two weeks from the date of his election shall render his election void. In case of a vacancy through failure to give bond or otherwise, the Council shall at once fill the vacancy so caused for the remainder of the term.
The City Clerk shall regularly attend at the Office of the City at such regular hours as may be fixed by the Council, and the Clerk shall be paid an annual salary to be fixed by the Council. The above salary shall be in full payment and compensation for the performance of all of the duties devolving upon him or her.
Section 2.
The City Council shall appoint a person to act as Assessor for the City who shall serve at the pleasure of Council and who shall make the assessment for the City in each year in accordance with the provisions of Section 19, of Chapter 216, Volume 27, Laws of Delaware, entitled “An Act amending, revising and consolidating the Charter of the City of new Castle.” The Assessor shall perform all the duties laid upon the Assessor under the terms of the said Charter of the City, as amended, and the office of the Assessor as now existing under the said Charter is hereby abolished.
In case of delay on the part of the City Clerk in making and posting the assessment in accordance with the Charter of the City through failure to give bond or otherwise, the assessment and collection of taxes shall not be thereby invalidated, but the assessment shall be made and posted, appeals heard and the tax rate fixed and laid as soon as can reasonably be done, and such assessment and levy of taxes shall be legal and valid.
Section 3.
The City Council shall appoint a person to act as Collector of Taxes who shall serve at the pleasure of Council, and the office of Collector of Taxes as now provided for by the Charter of the City is hereby abolished. The Collector of Taxes so appointed shall have all the rights, powers and remedies and be subject to all the duties of the Collector of taxes as provided in Sections 20 and 21 of Chapter 216, Volume 27, Laws of Delaware, entitled “An Act amending, revising and consolidating the Charter of the City of New Castle”, it being the purpose and intention of this Act that the rights, powers and remedies for the collection of taxes shall be as there are now or may hereafter be provided for under the Charter of the said City; provided, however, that all actions, suits, and proceedings taken for the collection of any tax due the City shall be in the name of “The Mayor and Council of New Castle,” instead of in the name of the Collector of Taxes as heretofore.
The Collector of Taxes and his or her sureties shall be liable upon bond for the collection of all taxes due the City that it may be his or her duty to collect and that he or she may be required by the Council to collect, and for the accounting and payment to the City of all moneys received.
The Collector of Taxes shall act until his or her successor is qualified when his or her duties shall cease, it being the intention of this Act that all taxes due and not paid shall be payable to the Collector of Taxes in office when payment is made; provided, however, that the Collector of Taxes and his or her sureties shall be liable on bond for negligence in the collection of taxes, or in carrying out the directions of the Council.
Section 4.
The City Clerk shall act as Clerk of The Council, and shall keep the minutes of The Council and the records of the City. He shall perform all the duties heretofore performed by the Clerk of Council, and the office of Clerk of Council as now provided under the Charter of the City is hereby abolished.
Section 5.
Nothing in this Act shall be taken to affect in any way the Assessor now in office, or the City assessment heretofore made, or to affect the Clerk of Council or Collectors of Taxes now in office or heretofore elected. All powers and remedies now conferred by law upon the several Collectors of Taxes heretofore appointed in said City for the collection and enforcement of all taxes heretofore assessed and levied and uncollected shall continue in full force and effect until all of the said taxes shall be fully collected and paid; and the official bonds of said Collectors of Taxes heretofore given shall not be affected or the remedy thereon impaired by this Act, and they and each of them and their surety or sureties shall be and continue liable for any default or breach of the conditions of their respective bonds.
(27 Del. Laws, c. 216, (2/28/13) as amended by 28 Del. Laws, c. 134, 28 Del. Laws, c. 135, 29 Del. Laws, c. 142, 31 Del. Laws, c. 30, 32 Del. Laws, c. 123, 35 Del. Laws, c. 120, 35 Del. Laws, c. 122, 35 Del. Laws, c. 123, 35 Del. Laws, c. 124, 35 Del. Laws, c. 125, 37 Del. Laws, c. 163, 37 Del. Laws, c. 164, 38 Del. Laws, c. 113, 38 Del. Laws, c. 118, 40 Del. Laws, c. 172, 40 Del. Laws, c. 173, 41 Del. Laws, c. 158, 46 Del. Laws, c. 239, 46 Del. Laws, c. 240, 46 Del. Laws, c. 241, 51 Del. Laws, c. 233, 51 Del. Laws, c. 246, 51 Del. Laws, c. 306, 55 Del. Laws, c. 12, 60 Del. Laws, c. 312, 60 Del. Laws, c. 454, 63 Del. Laws, c. 116, 63 Del. Laws, c. 458, 65 Del. Laws, c. 7, 65 Del. Laws, c. 459, 66 Del. Laws, c. 230, 66 Del. Laws, c. 317, 67 Del. Laws, c. 30, 67 Del. Laws, c. 321, 68 Del. Laws, c. 231, 69 Del. Laws, c. 48, 69 Del. Laws, c. 152, 69 Del. Laws, c. 344, 70 Del. Laws, c. 441, 72 Del. Laws, c. 115)
