AN ACT TO AMEND THE CHARTER OF THE CITY OF SEAFORD RELATING TO TAXATION AND COLLECTION.

This bill provides changes to Section 25 of the City of Seaford Charter relating to tax assessments. The assessor will provide an alphabetical list of the assessment within 30 days of the assessment. The Tax Assessor has 45 days after the appeal hearing to make a recommendation. The Board of Revision's decision will be by certified mail to the property owner within 7 days of the meeting. It also reorganizes Chapter 27 of the City of Seaford Charter to make the process consistent with State Code and easier to follow. In addition, the changes allow the City of Seaford to collect a Lodging Tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel, or tourist home located within the boundaries of the City of Seaford.