Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.
Structure Delaware Code
Chapter 86. COLLECTION OF TAXES
§ 8601. Due date for real estate and capitation taxes.
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.
§ 8605. Collection at offices of tax collecting authority; hours.
§ 8606. Notice of time and place for collection in hundreds and districts.
§ 8607. Bills and receipts; New Castle County.
§ 8608. Receipts and receipt books; Kent County.
§ 8610. Written demand for delinquent taxes in New Castle County.
§ 8611. Publication of delinquent taxes; Kent County.
§ 8612. Liability between landlord and tenant.
§ 8613. Liability of tenant for life.
§ 8614. Officials conducting sale of property to notify receiver; pay tax.
§ 8615. Penalties for fraudulent tax receipts.
§ 8616. Removal from county to escape tax; penalty.