reglab/housing_qa huggingface dataset:
9 DE Code § 8427. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8427. Deposit of funds.

§ 8427. Deposit of funds. The receiver of taxes and county treasurer or director of finance shall deposit in any depository bank in the State at his or her county seat, to the credit of his or her county, all public money received by him or her, within 3 days of the receipt thereof. The same shall remain therein, unless determined by the county government to be idle or surplus and thereupon by order or authorization invested in accordance with § 4122 of this title, or until drawn by him or her in payment of legal demands, or in the transfer thereof to his or her successor. Code 1852, §  243;  14 Del. Laws, c. 373, §  1;  19 Del. Laws, c. 26, §  15;  Code 1915, §§  1212, 1236;  Code 1935, §§  1380, 1469;  9 Del. C. 1953, §  8427;  59 Del. Laws, c. 345, §  3;  62 Del. Laws, c. 152, §  2;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8428. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8428. Custodian of county funds; duty to demand and receive moneys.

§ 8428. Custodian of county funds; duty to demand and receive moneys. The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall demand and receive all moneys which the government of his or her county may cause to be raised for the use of the county, whether by taxation, or by loan, or otherwise. Code 1852, §§  231, 233;  Code 1915, §  1228;  Code 1935, §  1461;  9 Del. C. 1953, §  8428;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8429. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8429. Payments of witness and juror fees.

§ 8429. Payments of witness and juror fees. (a) The State Treasurer shall pay fees, on demand, to witnesses on behalf of the State, and also to witnesses on behalf of a party who is accused of a crime or misdemeanor but is acquitted, upon the production of a certificate therefor from the Prothonotary of his or her county; and to witnesses subpoenaed for an indigent defendant, by the order of the Superior Court or any Judge thereof, pursuant to rules of that Court adopted under authority of law. (b) The State Treasurer shall also pay jurors as provided by Chapter 45 of Title 10. Code 1852, §§  240, 245;  16 Del. Laws, c. 551, §  1;  Code 1915, §  1232;  Code 1935, §  1465;  9 Del. C. 1953, §  8429;  55 Del. Laws, c. 85, §  23H(1);  57 Del. Laws, c. 452, §  3;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8430. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8430. Application of moneys received; accounting.

§ 8430. Application of moneys received; accounting. The receiver of taxes and county treasurer or director of finance shall apply all money received by him or her for the use of his or her county, to discharging allowances, orders or warrants of the county government and fees of witnesses and jurors, chargeable against the county. Any surplus shall be kept subject to the order of the county government. He or she shall keep an account of all such allowances, orders or warrants, and also a separate account of all his or her receipts and disbursements, and lay the same before the county government, or a committee thereof, at such times and as often as the county government shall direct and as provided by law. Code 1852, §§  234-236;  24 Del. Laws, c. 55, §  1;  Code 1915, §  1229;  Code 1935, §  1462;  9 Del. C. 1953, §  8430;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8431. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8431. Withholding of allowances to officers.

§ 8431. Withholding of allowances to officers. The receiver of taxes and county treasurer or director of finance shall withhold payment of any allowances, made by the county government, in favor of any officer whose duty it is to collect or pay over to the State Treasurer any fine or forfeiture, until such officer shall produce a certificate from such Treasurer, that there is no charge against him or her on his or her official books. Code 1852, §  241;  Code 1915, §  1234;  Code 1935, §  1467;  9 Del. C. 1953, §  8431;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8432. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8432. Power to require assistance in New Castle County.

§ 8432. Power to require assistance in New Castle County. The Director of Finance for New Castle County shall have the same right to require the aid or assistance of the person or persons, in the performance of the Director's duties, which a sheriff has by law. 20 Del. Laws, App. p. 11,, §  31;  Code 1915, §  1171;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1364;  9 Del. C. 1953, §  8434;  55 Del. Laws, c. 85, §  23H(2);  70 Del. Laws, c. 186, §  1;
9 DE Code § 8434. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens.

§ 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same; extension and assignment of liens. (a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of taxes and county treasurer or director of finance, is unable, within 1 year from the date of the duplicate and warrant, to collect the tax of any taxable, he or she may, having first paid the amount thereof to the credit of the county, collect the tax from such taxable for his or her own use and benefit by any of the processes of law prescribed in this part, within the space of 1 further year. The further year shall commence upon the day of the expiration of the year beginning upon the date of the warrant and duplicate, after which time the tax shall be extinguished unless the lien of the tax is extended. (b) In case any receiver of taxes and county treasurer or director of finance, or any outgoing receiver of taxes and county treasurer or director of finance, causes the lien of any tax to be extended and is compelled to pay the amount thereof to the credit of the county, the county government shall assign the lien or mark it to the use of such receiver of taxes and county treasurer or director of finance, and he or she may proceed thereon for its enforcement in the name of the State to and for his or her use. 28 Del. Laws, c. 82, §  34;  33 Del. Laws, c. 84, §  29;  Code 1935, §§  1426, 1459;  9 Del. C. 1953, §  8436;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8435. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 84. Receivers of Taxes and County Treasurers|Subchapter II. Duties|§ 8435. Destruction of canceled bonds and coupons.

§ 8435. Destruction of canceled bonds and coupons. The Director of Finance for New Castle County may destroy any paid off, matured, redeemed, called or canceled bills and coupons issued by New Castle County which he or she deems advisable. The destruction and cremation of bonds and coupons shall be witnessed by the President of the county government and the County Auditor, and said witnesses shall execute a certificate of destruction of said bonds and coupons, which shall be retained by the Director of Finance of New Castle County. 9 Del. C. 1953, §  8437;  52 Del. Laws, c. 219;  55 Del. Laws, c. 85, §  23H(3);  63 Del. Laws, c. 142, §  26;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8701. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8701. Collection permitted from personal property or real property.

§ 8701. Collection permitted from personal property or real property. (a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person's taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part or portion of the lands and tenements. (b) Land alienated by the taxable shall not be sold until other property of the taxable shall have been disposed of. (c) If the tax be paid on land alienated, the lien of the tax thereon shall be discharged. 28 Del. Laws, c. 82, §  27;  33 Del. Laws, c. 84, §  22;  Code 1935, §§  1419, 1452;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8701;
9 DE Code § 8702. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8702. Proceedings against guardian or trustee.

§ 8702. Proceedings against guardian or trustee. Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns or has any interest in any real estate upon which county taxes have been levied and is under the disability of infancy or incompetency of mind and does not have a guardian or trustee may be made a party defendant in any proceeding, and a guardian ad litem or trustee ad litem upon the bringing of the proceedings shall be appointed by the Superior Court or the Court of Common Pleas or by the justice of the peace upon the petition of the plaintiff in the proceeding. 33 Del. Laws, c. 82, §  19;  Code 1915, §  1169;  Code 1935, §  1362;  9 Del. C. 1953, §  8702;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8703. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8703. Remedies cumulative.

§ 8703. Remedies cumulative. The remedies herein provided are cumulative and, if 2 or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other proceedings. However, when the full amount due for taxes upon the property for the year shall have been fully paid to the plaintiff in any proceeding, together with all costs in all proceedings then pending, the plaintiff shall enter upon the records thereof discontinuances thereof. 40 Del. Laws, c. 135, §  1;  Code 1915, §  1170;  Code 1935, §  1363;  9 Del. C. 1953, §  8703;
9 DE Code § 8704. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8704. Survival of prior liens.

§ 8704. Survival of prior liens. Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent County or Department of Finance of Sussex County under the provisions of this chapter which were valid and subsisting liens or encumbrances at the time of the sale for taxes (other than the lien for the taxes for the collection of which such sale is made), shall not be discharged or anywise affected by such sale, and such sale shall be subject to such liens or encumbrances. 33 Del. Laws, c. 84, §  15A;  38 Del. Laws, c. 78, §  1;  Code 1935, §  1412;  9 Del. C. 1953, §  8704;  50 Del. Laws, c. 524, §  1;  57 Del. Laws, c. 762, §  24A;
9 DE Code § 8705. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8705. Lien of taxes.

§ 8705. Lien of taxes. (a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. (b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens. (c) The priority of such liens in any of the 3 counties shall be as given in Title 25. (d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens. 15 Del. Laws, c. 476;  16 Del. Laws, c. 141;  19 Del. Laws, c. 556;  20 Del. Laws, c. 373, §  1;  20 Del. Laws, App. p. 8,, §  11;  Code 1915, §§  1152, 2870;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1348, 3351;  9 Del. C. 1953, §  8705;  55 Del. Laws, c. 85, §  25B;  57 Del. Laws, c. 762, §  24B;  60 Del. Laws, c. 607, §§  1, 2;  65 Del. Laws, c. 60, §  1;  82 Del. Laws, c. 225, § 2;
9 DE Code § 8706. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8706. Extension of tax lien in Kent or Sussex Counties.

§ 8706. Extension of tax lien in Kent or Sussex Counties. The lien of any taxes upon real estate in Kent or Sussex Counties may be extended in the manner following: The tax collecting authority shall, prior to the expiration of the lien of the taxes, file with the prothonotary of the county a certificate containing the name of the taxable, the amount of the assessment, distinguishing the real property and capitation tax, the year for which the taxes may be levied, the rate of taxes, the total tax levied, the date from which the penalty for nonpayment of tax shall begin, and the rate of such penalty per month. The prothonotary shall thereupon file the certificate and enter an abstract thereof upon a record to be kept in the prothonotary's office and to be known as “Tax Lien Record.” The lien of the tax shall thereupon be extended and remain a lien against all the real property of the taxable within the county, inclusive of all real property, alienated by the taxable subsequent to the levy of the tax, and shall extend back to the date of the levy of the tax, and shall continue in force for a period of 5 years from the date of the levy, subject to the same conditions and limitations as of a judgment recovered in the Superior Court, and a writ of levari facias may issue thereon for the sale of the taxable's real estate at the direction of such tax collecting authority as on any such judgment, and shall be in the name of the State against the taxable. The same provisions of law respecting the sale of lands under a writ of levari facias or execution process as in other cases shall apply to the sale of lands made under this section. 28 Del. Laws, c. 82, §  26;  30 Del. Laws, c. 82, §  7;  33 Del. Laws, c. 84, §  21;  38 Del. Laws, c. 78, §  1;  Code 1935, §§  1418, 1451;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8706;  57 Del. Laws, c. 762, §  24C;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8707. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8707. Distress.

§ 8707. Distress. The remedy by distress, as prescribed by law, is preserved to the tax collecting authority of each county for the collection of any taxes that may be due and unpaid. 28 Del. Laws, c. 82, §  18;  33 Del. Laws, c. 84, §  13;  Code 1935, §§  1410, 1443;  9 Del. C. 1953, §  8707;  55 Del. Laws, c. 85, §  25C;  71 Del. Laws, c. 401, §  114;
9 DE Code § 8708. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8708. Actions for recovery in New Castle County — Appeals; attachment.

§ 8708. Actions for recovery in New Castle County — Appeals; attachment. (a) The Office of Finance in New Castle County, if it fails to proceed or is prevented from proceeding by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as it is by law authorized to collect in a civil action in any court of competent jurisdiction, against the person to whom property is assessed or in case the property is owned by any person to whom it is not assessed, then against the owner or owners of the property. If service, as in other civil actions or actions of debt, be had upon any 1 of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of the real estate, if a copy of the writ is left with the tenant in possession or posted upon the premises 6 days before the return of the process. In such an action, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, as will be sufficient to identify the same and the year for which the taxes were levied. (b) A right of appeal shall be the same as in other civil actions. (c) In case any defendant is a nonresident or a corporation not organized under the laws of this State, proceedings may be had in the Superior Court for the county by attachment. The writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the Office of Finance shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of the State (as the case may be), and that the defendant or it is justly indebted for taxes in the sum of . . . . . . dollars. Code 1915, §  1167;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1360;  42 Del. Laws, c. 109, §  1;  9 Del. C. 1953, §  8708;  55 Del. Laws, c. 85, §  25D;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §§  116, 117;
9 DE Code § 8709. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8709. Actions for recovery in New Castle County — Judgments; execution.

§ 8709. Actions for recovery in New Castle County — Judgments; execution. If judgment be rendered in favor of the Office of Finance in an action under § 8708 of this title, an execution shall issue against the real or personal estate of the defendant. No execution against the real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a justice of the peace and it is the desire of the Office of Finance to proceed against the real estate, the Office of Finance shall take a transcript of the judgment from the Court of Common Pleas or justice of the peace and cause the same to be entered in the Superior Court in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment shall relate back and take effect from July 1 of the year for which the taxes upon which the judgment was recovered were levied. Code 1915, §  1168;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1361;  9 Del. C. 1953, §  8709;  55 Del. Laws, c. 85, §  25D;  71 Del. Laws, c. 401, §§  116-118;
9 DE Code § 8710. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8710. Actions for recovery in Kent and Sussex Counties; judgments; execution.

§ 8710. Actions for recovery in Kent and Sussex Counties; judgments; execution. (a) At any time after the delivery of the duplicates and warrants and without notice to the taxable, the tax collecting authority may institute suit before any justice of the peace of this State in any of the counties in the State for the recovery of any tax due and unpaid, and, in an action of debt, may recover judgment against any taxable, and upon such judgment may sue out writs of execution as in case of other judgments recovered before a justice of the peace. The action shall be brought in the name of “. . . . . . . . . . . . . . . . . . . . Receiver of Taxes and County Treasurer for . . . . . . . . . . . . . . . . . . . . County.” In Sussex County, the action should be brought in the name “. . . . . . . . . . . . . . . . . . . ., Director of Finance for Sussex County.” (b) In Sussex County execution shall be and constitute a lien upon all the personal property of the taxable within the County of Sussex which, by virtue of the execution, shall be levied upon within 30 days after the issuance thereof, and such lien shall have preference and priority to all other liens on the personal property created or suffered by the taxable, although such other lien or liens be of a date prior to the time of the attachment of such lien for taxes. 28 Del. Laws, c. 82, §  18;  30 Del. Laws, c. 82, §  4;  33 Del. Laws, c. 84, §  13;  Code 1935, §§  1410, 1443;  9 Del. C. 1953, §  8710;  57 Del. Laws, c. 762, §§  24D, 24E;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8711. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter I. General Provisions|§ 8711. Attachment of wages.

§ 8711. Attachment of wages. (a) Any tax collecting authority may at any time notify in writing the person or corporation by whom any taxable is employed that the tax of the employee is due, delinquent and unpaid, and thereupon the employer shall deduct from the wages, or from any sum due such employee, the amount of the tax due from such employee, and charge the same against the employee. If such employer refuses or neglects to comply with the provisions of this section within 3 months from the time of receiving such notice, the employer shall be personally liable for the tax of such person as to whom notice has been given. The amount of the tax may be recovered from such employer by the tax collecting authority in an action of debt before any justice of the peace. (b) When the amount of such tax is held by any employer under the provisions of this section, the employer shall pay the same to the tax collecting authority within 30 days thereafter. A copy of this section shall accompany all written notices to employers. 20 Del. Laws, App. p. 12,, §  33;  Code 1915, §  1173;  28 Del. Laws, c. 82, §  18;  33 Del. Laws, c. 84, §  13;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1366, 1410;  9 Del. C. 1953, §  8711;  55 Del. Laws, c. 85, §  25A;  57 Del. Laws, c. 762, §  24F;  68 Del. Laws, c. 368, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §§  115, 119;
9 DE Code § 8721. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter II. Monition Method of Sale|§ 8721. Monition method established.

§ 8721. Monition method established. In addition to all existing methods and authority for the collection of taxes due to the tax collecting authority, or former County Tax Collectors, or former Receivers of Taxes and County Treasurers of New Castle or Sussex Counties, the monition method and authority is established. Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8721;  55 Del. Laws, c. 85, §  25A;  60 Del. Laws, c. 675, §§  1, 2;  61 Del. Laws, c. 391, §§  1, 2;  71 Del. Laws, c. 401, §  115;