(a) Notice of the attachment shall also be given to the defendant whenever practicable. If the defendant is a person, such writ may either be served upon the defendant personally or by leaving a copy thereof at the defendant's usual place of abode within New Castle County more than 6 days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the president or 1 of the directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than 6 days before the return thereof in the presence of an adult person, or if the person does not reside in New Castle County, or if the corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the defendant more than 6 days before the return thereof.
(b) The day of mailing shall be deemed and taken as the day of the giving of the notice, but the failure to give the notice shall not divest the court or the justice of the peace before whom the proceedings were instituted of jurisdiction to hear and determine the proceedings.
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.