The death of any taxable shall not prevent the recovery under this subchapter of any tax due and owing, but the tax collecting authority shall proceed for the collection thereof against the personal representative of such deceased taxable. If the lands and tenements of a deceased taxable are to be sold, it shall be sufficient for the tax collecting authority to suggest the death upon the record and give notice as described in this subchapter to the heirs at law or devisees of the land, as the case may be, and the executor or administrator of such deceased taxable, if any there be within the county.
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.