(a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.
(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.
(c) The priority of such liens in any of the 3 counties shall be as given in Title 25.
(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.
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.