DE HB67

Amends Section 27 of the City of Seaford Charter to reorganize and clarify tax assessment and collection procedures, including timelines for delivering tax lists and mailing tax statements to residents.

Authorizes the City Manager to direct preparation of quarterly supplemental assessment lists (July 1, October 1, January 1, and April 1) to add previously unlisted property or increase assessed values, with reduced tax rates for properties listed on later rolls.

Establishes interest rates of 0.5% per month and penalties of 1% per month on delinquent taxes, with collection charges not to exceed 18% of unpaid taxes and interest.

Grants the City Manager authority to pursue tax collection through writs of execution, wage garnishment (limited to 40% of net wages), and monition sales of delinquent taxpayers' property in Superior Court.

Authorizes the City of Seaford to impose a lodging tax of no more than 3% on room rentals in hotels, motels, and tourist homes within city boundaries, in addition to state-imposed taxes.