Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns or has any interest in any real estate upon which county taxes have been levied and is under the disability of infancy or incompetency of mind and does not have a guardian or trustee may be made a party defendant in any proceeding, and a guardian ad litem or trustee ad litem upon the bringing of the proceedings shall be appointed by the Superior Court or the Court of Common Pleas or by the justice of the peace upon the petition of the plaintiff in the proceeding.
Structure Delaware Code
Chapter 87. COLLECTION OF DELINQUENT TAXES
Subchapter I. General Provisions
§ 8701. Collection permitted from personal property or real property.
§ 8702. Proceedings against guardian or trustee.
§ 8704. Survival of prior liens.
§ 8706. Extension of tax lien in Kent or Sussex Counties.
§ 8708. Actions for recovery in New Castle County — Appeals; attachment.
§ 8709. Actions for recovery in New Castle County — Judgments; execution.
§ 8710. Actions for recovery in Kent and Sussex Counties; judgments; execution.