DE HB407

Amends Section 17(o) of the Town of Frederica's Charter to grant the Town Manager the same powers and authority as the Kent County Receiver of Taxes and County Treasurer under 9 Del. C. Chapter 87

Permits the Town Manager to sell delinquent taxpayers' real property through the monition process for collection of unpaid taxes

Authorizes the Town Council to recover collection costs including court costs, sale costs, reasonable out-of-pocket expenses, and reasonable attorney's fees from delinquent accounts added to the tax assessment list

Applies these tax collection powers to all taxes levied and imposed under the Town's Charter as may be amended in the future