In the event of the death of the purchaser before the deed shall have been made and delivered, the person or persons having right under the purchaser by descent, devise, assignment, or otherwise, may prefer to the Superior Court for Kent or Sussex County, as the case may be, at any term thereof, a petition representing the facts, and praying for an order authorizing and requiring the tax collecting authority, who would otherwise execute the deed, to execute and acknowledge a deed conveying to the petitioner or petitioners the premises so sold. Thereupon the Court may make such order touching the conveyance of the premises as shall be according to justice and equity.
Structure Delaware Code
Chapter 87. COLLECTION OF DELINQUENT TAXES
Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties
§ 8771. Sale of land; notice; certificate.
§ 8772. Public notice of sale.
§ 8773. Return of sale; deed upon approval of sale.
§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority.
§ 8775. Death of purchaser at tax sale.
§ 8776. Approval or disapproval of sale; redemption.
§ 8777. Action against personal representative of taxable.