The Office of Finance of New Castle County may, on or after January 1 in every year, institute proceedings against all persons in such County liable for the payment of any taxes payable to the County then remaining due and unpaid for any year or years prior thereto.
Structure Delaware Code
Chapter 87. COLLECTION OF DELINQUENT TAXES
Subchapter III. Attachment of Land in New Castle County
§ 8741. Legal proceedings to collect unpaid taxes.
§ 8742. Where attachment proceedings brought.
§ 8743. Affidavit and writ of attachment.
§ 8744. Notice of attachment to defendant.
§ 8745. Affidavit of defense; time limit.
§ 8746. Judgment for want of an affidavit of defense.
§ 8748. Discharge of property or garnishee upon posting bond.
§ 8749. Judgment and sale of property.
§ 8750. Notice of order to sell to lienholders of real estate.
§ 8751. Return of residue to defendant.
§ 8752. Exemption laws do not apply; those liable as garnishee.
§ 8753. Purchase at Sheriff's Sale by agent of County.
§ 8754. Proceedings to collect taxes where delay may lose benefit of process.
§ 8755. Penalty for removing attached property from County.
§ 8756. Procedure upon failure of bonded defendant to pay judgment.
§ 8757. Procedure to confirm or set aside sale; second sale.
§ 8758. Redemption of real estate by owner after sale.
§ 8759. Owner's petition and rights after redemption.