Delaware Code
Title 9 - Counties
Chapter 87. COLLECTION OF DELINQUENT TAXES

Subchapter I. General Provisions

§ 8701. Collection permitted from personal property or real property. - (a) If any person is assessed for several parcels of...

§ 8702. Proceedings against guardian or trustee. - Any proceedings authorized herein may be brought against the guardian...

§ 8703. Remedies cumulative. - The remedies herein provided are cumulative and, if 2 or...

§ 8704. Survival of prior liens. - Liens or encumbrances against lands and tenements sold for taxes...

§ 8705. Lien of taxes. - (a) All taxes assessed against real estate by New Castle...

§ 8706. Extension of tax lien in Kent or Sussex Counties. - The lien of any taxes upon real estate in Kent...

§ 8707. Distress. - The remedy by distress, as prescribed by law, is preserved...

§ 8708. Actions for recovery in New Castle County — Appeals; attachment. - (a) The Office of Finance in New Castle County, if...

§ 8709. Actions for recovery in New Castle County — Judgments; execution. - If judgment be rendered in favor of the Office of...

§ 8710. Actions for recovery in Kent and Sussex Counties; judgments; execution. - (a) At any time after the delivery of the duplicates...

§ 8711. Attachment of wages. - (a) Any tax collecting authority may at any time notify...

Subchapter II. Monition Method of Sale

§ 8721. Monition method established. - In addition to all existing methods and authority for the...

§ 8722. Praecipe; judgment; monition. - (a) The tax collecting authority may file a praecipe in...

§ 8723. Form of monition. - The monition shall be in substantially the following form: To...

§ 8724. Posting of monition; sheriff's return; alias or pluries monition. - (a) The monition, or a copy thereof, shall be posted...

§ 8725. Issuance and form of writ of venditioni exponas. - (a) At any time after the expiration of 20 days...

§ 8726. Sales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders. - (a) The department of finance or the chief county financial...

§ 8727. Title of property sold. - Any real estate or interest therein sold under the provisions...

§ 8728. Petition by purchasers for deed of conveyance. - If the owner of the property or the owner's legal...

§ 8729. Redemption by owner. - The owner of any such real estate sold under this...

§ 8730. Petition by owner after redemption for entry on judgment record. - If the owner of any real estate sold under an...

§ 8731. Regularity of proceedings under venditioni exponas. - Upon the return of the proceedings under a writ of...

§ 8732. No proceedings unless tax is a lien upon property; construction of term “Superior Court.” - (a) No proceedings shall be brought under this subchapter unless...

§ 8733. Fees and costs. - (a) The fees and costs to be taxed in all...

Subchapter III. Attachment of Land in New Castle County

§ 8741. Legal proceedings to collect unpaid taxes. - The Office of Finance of New Castle County may, on...

§ 8742. Where attachment proceedings brought. - (a) Legal proceedings under § 8741 of this title to...

§ 8743. Affidavit and writ of attachment. - (a) In attachment proceedings under this subchapter, an affidavit shall...

§ 8744. Notice of attachment to defendant. - (a) Notice of the attachment shall also be given to...

§ 8745. Affidavit of defense; time limit. - The defendant in any attachment whose property has been attached...

§ 8746. Judgment for want of an affidavit of defense. - In every case in which property of the defendant has...

§ 8747. Trial. - Where property of the defendant has been attached and an...

§ 8748. Discharge of property or garnishee upon posting bond. - If the defendant gives to the plaintiff a bond with...

§ 8749. Judgment and sale of property. - If a bond be not given, the court or justice...

§ 8750. Notice of order to sell to lienholders of real estate. - If the property attached is in whole or in part...

§ 8751. Return of residue to defendant. - The residue of property attached, after satisfying the judgment and...

§ 8752. Exemption laws do not apply; those liable as garnishee. - The defendant in any writ of attachment under this subchapter...

§ 8753. Purchase at Sheriff's Sale by agent of County. - New Castle County Council may authorize any person to bid...

§ 8754. Proceedings to collect taxes where delay may lose benefit of process. - The tax collecting authority may at any time prior to...

§ 8755. Penalty for removing attached property from County. - Whoever, without the consent of the plaintiff in any writ...

§ 8756. Procedure upon failure of bonded defendant to pay judgment. - In every case in which the defendant has given to...

§ 8757. Procedure to confirm or set aside sale; second sale. - Upon the return of any order of sale the Superior...

§ 8758. Redemption of real estate by owner after sale. - The owner of any real estate sold under order of...

§ 8759. Owner's petition and rights after redemption. - If the owner of any real estate sold under an...

§ 8760. Right of redemption by lienholder. - (a) If the owner or the owner's legal representative does...

§ 8761. Procedure to obtain deed. - Any person having an interest in or a lien upon...

Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties

§ 8771. Sale of land; notice; certificate. - (a) For the purpose of collecting the tax of any...

§ 8772. Public notice of sale. - (a) The tax collecting authority shall proceed to advertise the...

§ 8773. Return of sale; deed upon approval of sale. - Every sale of lands and tenements shall be returned by...

§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority. - (a) In the event of the death, resignation or removal...

§ 8775. Death of purchaser at tax sale. - In the event of the death of the purchaser before...

§ 8776. Approval or disapproval of sale; redemption. - No sale under this subchapter shall be approved by the...

§ 8777. Action against personal representative of taxable. - The death of any taxable shall not prevent the recovery...

§ 8778. Costs upon sale of lands. - (a) In cases of sale of lands, under this subchapter,...

§ 8779. Payment of excess from proceeds to owner. - After satisfying the tax due and the costs and expenses...