Where property of the defendant has been attached and an affidavit has been filed by the defendant, the Superior Court or the Court of Common Pleas or the justice of the peace (as the case may be), shall proceed to direct an issue to be tried by a jury at the bar of the Superior Court or by a reference to 3 judicious and impartial citizens before the Court of Common Pleas to be appointed by the Court or before the justice of the peace to be appointed by the justice of the peace (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.
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.