3052 ARTICLE 81

1935, ch. 387, sec. 1.

47. The governing body of every county, city, incorporated town or
other taxing district of this State is hereby authorized and empowered in
its discretion to adopt appropriate resolutions or ordinances providing for
the abatement of all interest, penalties and/or other charges against all
persons delinquent in the payment of any taxes levied by any such county,
city, incorporated town or other taxing district of this State, for the fiscal
year expiring in the year 1934, and for the fiscal years prior thereto, upon
the condition that any such person or persons so delinquent in the payment
of taxes shall promptly pay to the proper tax collecting official all such
taxes unpaid.¹

1935, ch. 387, sec. 2.

48. Any such governing body may, in its discretion provide in said
resolution or ordinance or in a separate resolution or ordinance for the
payment of such delinquent taxes plus all accrued interest and penalties,
in instalments extending over a period of five years, in the following
manner: Fifteen per cent of said delinquent taxes plus accrued interest
and penalties to be paid in the first year after the passage of said resolu-
tion or ordinance; twenty-five per cent of the balance of said delinquent
taxes plus accrued interest and penalties in the second year; thirty-five
per cent of the balance of said delinquent taxes plus accrued interest and
penalties in the third year, fifty per cent of the balance of said delinquent
taxes plus accrued interest and penalties in the fourth year; and the
balance of said delinquent taxes plus accrued interest and penalties re-
maining due, in the fifth year. Said resolution or ordinance may pro-
vide for the abatement of all interest and penalties which might accrue
on said delinquent taxes by virtue of any general or local law or laws for
the five year period during which said instalments shall be payable, pro-
vided, however, that no such resolution or ordinance for the payment of
such delinquent taxes in instalments shall be deemed or taken to be a
waiver of any other legal remedy which any such county, city, incorporated
town or other taxing district might have against any such person delinquent
in the payment of taxes.

1935, ch. 387, sec. 3.

49. The governing body of any such county, city, incorporated town
or other taxing district may in its discretion provide in the resolutions or
ordinances authorized to be passed by Sections 47 and 48 of this sub-title,
that the persons delinquent in the payment of taxes referred to in said
Sections shall have the right to elect whether they shall avail themselves of
the relief provided for by Section 47 or of the relief provided for by Sec-
tion 48.

1935, ch. 387, sec. 4.

50. In the event that the governing body of any county, city, incor-
porated town or other taxing district of this State, shall determine to avail
itself of any of the powers granted by Sections 47 and 48 of this sub-title,
then said governing body shall provide in the resolution or ordinance

See important footnote on first page of this article.

¹ The provisions of secs. 47-51 were for temporary relief and may no longer be
effective in any particular.