Delaware Code
Subchapter III. Employer’s Coverage and Assessments
§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.

(a) As an additional or alternative remedy the Department may issue, under its seal and the hand of the Secretary of Labor of the State, to the prothonotary of the Superior Court in and for any county of this State a certificate that any employer is indebted under this chapter in an amount which must be stated in such certificate. Thereupon the prothonotary shall immediately enter upon the record of docketed judgments the name of the employer, the name of the Department, the amount of the debt certified, a brief description of the employer's liability under this chapter, and the date of making the entries.
(1) Except as provided under paragraph (a)(2) and subsection (d) of this section, the making of entries under this section have the same force and effect in all respects as the entries of docketed judgments in the office of the prothonotary, and the Department has all the remedies and may take all the proceedings for the collection of the debt which could be had or taken upon a judgment in an action of law upon debt or contract.
(2) Notwithstanding the provisions under §§ 4711 and 4713 of Title 10, the length of a judgment lien obtained under this section is as follows:

a. A judgment lien obtained under this section on or after July 17, 2019, automatically continues for 20 years from the date of the lien's entry.
b. 1. A judgment lien obtained under predecessor provisions of this section by virtue of a certificate filed before July 17, 2019, and that is within the initial 10 year term as provided under § 4711 of Title 10, continues for 20 years from the original date of the judgment lien's entry notwithstanding either of the following:

A. That when the certificate was filed, the predecessor provision may have provided for a period of less than 20 years.
B. The provisions under subsection (c) of this section.
2. The Department shall provide notice to the judgment debtor, at the judgment debtor's last known address, of the length of the judgment lien under paragraph (a)(2)b.1. of this section.
(b) The debt, from the time of the docketing thereof, is a lien on and binds the lands, tenements, and hereditaments of the debtor. Promptly upon the entry of the debt as a judgment the prothonotary shall send by registered letter to the debtor, at the debtor's last known address within this State, notice of the entry of the judgment together with the amount.
(c) Within 10 days from the date of the notice, the debtor may file a petition in the Superior Court to review the legality or validity of the indebtedness, and upon the filing of the petition all proceedings on the judgment shall be stayed until the final determination of the cause. The review under this subsection is limited to the correct amount of the indebtedness or the correct identity of the debtors.
(d) (1) Notwithstanding the provisions under §§ 4711 and 4713 of Title 10, the Department may renew and extend the lien of a judgment for a term of 20 years by filing a renewal certificate under paragraph (d)(2) of this section in the office of the prothonotary of Superior Court of any county of this State, under the Department's seal and the hand of the Secretary, before the expiration of the 20 year term under paragraph (a)(2) of this section.
(2) A renewal certificate under paragraph (d)(1) of this section must contain all of the following:

a. A statement that the employer remains indebted under this chapter in the amount stated in the renewal certificate.
b. The name and last known address of the employer liable for the amount stated in the renewal certificate.
c. The amount due.
d. A statement that 15 days or more before filing the renewal certificate, the Department provided the judgment debtor with notice of the renewal and extension of the lien of a judgment to the judgment debtor's last known address.
e. A statement that the Department has complied with all provisions under this title in preparing the renewal certificate.
(3) The prothonotary of Superior Court shall immediately enter the filed renewal certificate upon the record of docketed judgments.
(4) An entry upon the record of docketed judgments under this subsection has the same force and effect in all respects as other entries of docketed judgments filed in the office of the prothonotary of Superior Court, and the Department has all of the remedies and may take any of the proceedings for collection of the debt entered under this subsection which can be had or taken upon a judgment in an action of law upon debt or contract.

Structure Delaware Code

Delaware Code

Title 19 - Labor

Chapter 33. UNEMPLOYMENT COMPENSATION

Subchapter III. Employer’s Coverage and Assessments

§ 3341. Period of employer's coverage.

§ 3342. Termination of employer's coverage.

§ 3343. Election of employer to be covered by this chapter.

§ 3344. Determination of liability of employer for assessments; administrative and judicial review; time limits.

§ 3345. Payment of employer's assessments.

§ 3346. Deductibility of employer's assessments from employee's wages.

§ 3347. Fractions of a cent.

§ 3348. Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment.

§ 3349. General limitations on reduction of new employer rate.

§ 3350. Variations from new employer rate.

§ 3351. Assessment rates after termination of employer's military service.

§ 3352. Joint accounts of employers.

§ 3353. Transfers of experience and assignment of rates.

§ 3354. Notice of determination of rate of assessments; administrative and judicial review; time limits.

§ 3355. Notice to employers of benefits paid and status of accounts; employer applications for review and redetermination of benefit wages charged to their experience merit rating accounts (relief from charges).

§ 3356. Effect of amendment of Federal Unemployment Tax Act.

§ 3357. Interest on past-due assessments and reimbursement payments in lieu of assessments.

§ 3358. Civil actions for collection of assessments and interest.

§ 3359. Assessment of employer's liability upon neglect or refusal to make assessment report; protest and hearing.

§ 3360. Assessments, penalties and interest as debt to Fund; reduction to judgment; other means of collection.

§ 3361. Special procedure to obtain judgment; notice and lien of judgment; judicial review.

§ 3362. Acquisition of business or assets of another employing unit; liability for debt of predecessor.

§ 3363. Priority of claim for employer's assessments upon insolvency or other distribution of employer's assets.

§ 3364. Compromise of claims.

§ 3365. Adjustments and refunds.

§ 3366. Order of crediting payments on account.

§ 3367. Jeopardy assessments.

§ 3368. Execution of judgments.

§ 3369. Professional and occupational licenses; denial or suspension.