HARRY W. NICE, GOVERNOR. 853

tion to adopt appropriate resolutions or ordinances pro-
viding 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.

SEC. 2. And be it further enacted, That any such gov-
erning body may, in its discretion provide in said resolu-
tion or ordinance or in a separate resolution or ordinance
for the payment of such delinquent taxes plus all accrued
interest and penalties, in installments 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 resolution 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 penal-
ties in the fourth year; and the balance of said delinquent
taxes plus accrued interest and penalties remaining 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 gen-
eral or local law or laws for the five year period during
which said instalments shall be payable, provided, 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 dis-
trict might have against any such person delinquent in the
payment of taxes.

SEC. 3. And be it further enacted, That the governing
body of any such county, city, incorporated town or other
taxing district may in its discretion provide in the resolu-
tions or ordinances authorized to be passed by Sections 1
and 2 of this Act, that the persons delinquent in the pay-
ment 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 1 of this Act, or of the relief
provided for by Section 2 of this Act.