(a) If a freeholder in the suburban community fails to pay the full amount of the freeholder's proportionate annual amount of the special assessment or levy within 1 year from the time within which it becomes payable, together with interest at 6 percent thereon, the entire amount of the special assessment or levy shall immediately become due and payable, and the receiver of taxes and county treasurer shall proceed to collect the full amount of the special assessment or levy by any legal process available to him or her by statute for the collection of state, county or school taxes.
(b) If any property encumbered by the special lien provided for in this section is sold by foreclosure or execution process and the proceeds from such sale are insufficient to pay in full the amount of the special lien together with all interest and penalties thereon, then the unpaid portion of the special lien shall not be discharged by virtue of the sale.
Structure Delaware Code
Chapter 5. SUBURBAN COMMUNITY IMPROVEMENTS
Subchapter I. Sidewalks, Streets, Signs, Drainage, Storm Sewers
§ 503. Petition to county government for improvements; who may petition; contents.
§ 504. Survey and plot of community by State Department of Transportation.
§ 505. Determination by county government after receipt of survey and plot.
§ 506. Division of Highways data.
§ 507. Election to authorize bond issue; fixing time for holding.
§ 508. Contents of notice of election.
§ 509. Place, time and manner of voting; judge of election.
§ 510. Persons entitled to vote.
§ 511. Certification of result of election; retention of ballots.
§ 512. Notification to Director if bond issue authorized.
§ 514. Preparation, form and execution of bonds.
§ 515. Sale of bonds; proceeds of sale; advertising required.
§ 516. Requirements for bidding on bonds.
§ 517. Rejection and acceptance of bids; opinion required.
§ 518. Rights-of-way; acquisition of; limitations on.
§ 519. Contracts for improvements; procedure for awarding.
§ 520. Exemption from limitations of county contract laws.
§ 523. Maintenance of improvements.
§ 524. Assessment on real property in suburban community; time for making and basis.
§ 525. Determination of portion of total assessment payable annually; special lien; payment.
§ 526. Lien book; preparation and distribution.
§ 527. Notice of assessment; when to be given; contents; interest on delinquent installments.
§ 528. Record of lien on books of board of assessment.
§ 529. Receipt and disposition of assessment payments; bond.
§ 530. Bill for annual installment of assessment; mailing.
§ 531. Collection of assessments in default; procedure; deficiencies.