reglab/housing_qa huggingface dataset:
9 DE Code § 8753. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8753. Purchase at Sheriff's Sale by agent of County.

§ 8753. Purchase at Sheriff's Sale by agent of County. New Castle County Council may authorize any person to bid at the sale of any real estate under this chapter and, in the event that such person is the highest and best bidder therefor, title thereto shall be taken in the name of New Castle County. County Council shall not authorize anyone to bid in excess of the aggregate amount of all taxes, service charges, penalties and obligations due to New Castle County, including costs incurred in the collection process. Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8753;  55 Del. Laws, c. 85, §§  85K, 85L;  71 Del. Laws, c. 401, §  128;
9 DE Code § 8754. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8754. Proceedings to collect taxes where delay may lose benefit of process.

§ 8754. Proceedings to collect taxes where delay may lose benefit of process. The tax collecting authority may at any time prior to January 1 in any year institute proceedings against any person liable for the payment of any taxes payable to the county and due to it then remaining unpaid for the year in the manner provided for in this subchapter upon there being stated in the affidavit as provided in § 8743 of this title the further fact that the affiant has just caused to believe that the plaintiff will lose the benefit of the plaintiff's process by delay. Code 1915, §  1156;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1352;  9 Del. C. 1953, §  8754;  55 Del. Laws, c. 85, §  25K;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8755. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8755. Penalty for removing attached property from County.

§ 8755. Penalty for removing attached property from County. Whoever, without the consent of the plaintiff in any writ of attachment issued under the provisions of this subchapter, secretes, destroys or removes from the county any property seized under a writ of attachment issued under this subchapter, shall be fined in a sum equal to the value of the property secreted, destroyed or removed and shall also be imprisoned not more than 1 year. Code 1915, §  1157;  33 Del. Laws, c. 82, §  7;  Code 1935, §  1353;  9 Del. C. 1953, §  8755;
9 DE Code § 8756. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8756. Procedure upon failure of bonded defendant to pay judgment.

§ 8756. Procedure upon failure of bonded defendant to pay judgment. In every case in which the defendant has given to the plaintiff a bond in the manner provided for in this subchapter and judgment has been entered against the defendant, if the defendant fails to pay to the plaintiff the judgment with interest and costs within 20 days from the entry thereof, the plaintiff shall upon the expiration of the 20 days forthwith institute an action of debt upon the bond in some court of competent jurisdiction and promptly prosecute the same and upon the recovery of judgment therein forthwith proceed to the collection thereof by execution process or otherwise. Code 1915, §  1158;  33 Del. Laws, c. 82, §  8;  Code 1935, §  1354;  9 Del. C. 1953, §  8756;
9 DE Code § 8757. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8757. Procedure to confirm or set aside sale; second sale.

§ 8757. Procedure to confirm or set aside sale; second sale. Upon the return of any order of sale the Superior Court shall, if real estate is sold, inquire into the circumstances and regularity of the proceedings relative to such sale and either confirm the sale or set it aside. If the Superior Court confirms the sale the sheriff shall deliver to the purchaser a certificate reciting the judgment recovered in the proceedings and the order of sale and setting forth the facts relative to such sale, and the purchaser shall have and be possessed of all rights in and to the real estate, subject to the right of redemption as provided in § 8758 of this title, as the defendant in the proceeding had on July 1 of the year for which the taxes were levied upon, which judgment was recovered in the proceeding, and the Superior Court shall have power to make all necessary orders and rules and to issue all writs which may be necessary to put the purchaser in possession of the real estate without delay. If the sale be set aside another order of sale may issue and be executed in the same manner and with like effect. Upon confirmation of such sale, the sheriff shall pay to the plaintiff the amount of the judgment with interest and costs and shall pay the balance thereof to such persons who were served with notice of such sale as then hold liens upon the lands and premises whether by way of taxes, mortgage, judgment, recognizance or otherwise, in accordance with the priority of their lien and the balance thereof shall be paid to the person who was the owner of the real estate at and immediately before the sale, or the sheriff may, after paying to the plaintiff the amount of the judgment with interest and costs, pay the balance thereof into the Superior Court. No sale shall be confirmed if the owner of the real estate or any person having an interest therein shall pay to the plaintiff or shall pay into the Superior Court for the use of the plaintiff the amount of the judgment together with interest and all costs. Code 1915, §  1162;  33 Del. Laws, c. 82, §  12;  34 Del. Laws, c. 92, §  3;  Code 1935, §  1355;  9 Del. C. 1953, §  8757;
9 DE Code § 8758. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8758. Redemption of real estate by owner after sale.

§ 8758. Redemption of real estate by owner after sale. The owner of any real estate sold under order of sale or the owner's legal representative may redeem the real estate so sold at any time within 60 days from the day the sale is confirmed by the Superior Court, by paying to the purchaser or the purchaser's legal representative the amount of the purchase price and 15 percent in addition thereto or if the purchaser or the purchaser's legal representative shall refuse to receive the same or does not reside within New Castle County or cannot be found within the County the owner may pay the amount into the Superior Court for the use of the purchaser. Code 1915, §  1163;  33 Del. Laws, c. 82, §  13;  34 Del. Laws, c. 92, §  4;  Code 1935, §  1356;  9 Del. C. 1953, §  8758;  60 Del. Laws, c. 171, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8759. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8759. Owner's petition and rights after redemption.

§ 8759. Owner's petition and rights after redemption. If the owner of any real estate sold under an order of sale or the owner's legal representative redeems the real estate, he or she may prefer to the Superior Court a petition setting forth that fact and thereupon the Superior Court, after hearing and determining the facts set forth in the petition, shall cause to be entered upon the record of the judgment, under which the real estate was sold, a memorandum that the real estate described in the proceedings upon which the judgment was entered has been redeemed and thereafter the owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof, excepting so far as the liens have been discharged or reduced by the application of the proceeds by the Sheriff from the sale. Code 1915, §  1164;  33 Del. Laws, c. 82, §  14;  34 Del. Laws, c. 92, §  5;  Code 1935, §  1357;  9 Del. C. 1953, §  8759;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8760. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8760. Right of redemption by lienholder.

§ 8760. Right of redemption by lienholder. (a) If the owner or the owner's legal representative does not redeem the real estate within 60 days from the day the sale is confirmed by the Superior Court, any person who has an interest or lien upon any real estate so sold which was discharged by the sale may prefer a petition to the Superior Court at any time within 1 year from the day the sale is confirmed by the Superior Court setting forth the fact that he, she or it desires to redeem the real estate and that he, she or it is willing to pay into the Superior Court for the use of the purchaser the amount of the purchase price and 15 percent in addition thereto. The petitioner may also state in the petition that he, she or it is willing to pay into the Superior Court a further sum (stating the sum) for the benefit of any person who has an interest in or a lien upon the real estate which was discharged by the sale prior to the interest or lien of the petitioner, and the petitioner may also state in the petition such other and further facts as the petitioner may deem proper. (b) Upon the expiration of 1 year from the day of confirmation of the sale of the real estate the Superior Court, after giving due notice to all petitioners, shall proceed to hear the same and after considering the interest and liens of the petitioners shall determine which of the petitioners, if any, shall be permitted to redeem the same and shall make an order accordingly, the petitioner so permitted to redeem the same then paying into the Superior Court the amount specified in his, her or its petition for the use of the parties entitled thereto, and complying with such other orders as the Superior Court shall make. Code 1915, §§  1164, 1165;  33 Del. Laws, c. 82, §§  14, 15;  34 Del. Laws, c. 92, §  6;  Code 1935, §  1358;  9 Del. C. 1953, §  8760;  60 Del. Laws, c. 170, §  1;  70 Del. Laws, c. 186, §  1;
9 DE Code § 8761. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter III. Attachment of Land in New Castle County|§ 8761. Procedure to obtain deed.

§ 8761. Procedure to obtain deed. Any person having an interest in or a lien upon the real estate who redeems the same within the time and in the manner prescribed in § 8760 of this title, or any purchaser in case the real estate has not been redeemed or their respective representatives, may prefer a petition to the Superior Court setting forth the facts and applying for an order for a deed for the real estate, and the Superior Court, after hearing and determining the facts set forth in the petition, shall thereupon order the sheriff to execute, acknowledge and deliver to the person entitled thereto a deed granting and assuring unto such person the same estate and title as the defendant was seized of on July 1 of the year for which the taxes were levied upon under the judgment under which the real estate was sold was recovered (which date shall be specified in the order), discharged from all equity of redemption and from all liens and encumbrances held by persons against the property at the time of the sale who were given notice of such sale in the manner provided for in this subchapter and free and discharged of any right of or any inchoate right of dower or curtesy therein. Code 1915, §  1166;  33 Del. Laws, c. 82, §  16;  34 Del. Laws, c. 92, §  7;  Code 1935, §  1359;  9 Del. C. 1953, §  8761;
9 DE Code § 8771. (2021)
2021 Delaware Code|Title 9 - Counties|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.

§ 8771. Sale of land; notice; certificate. (a) For the purpose of collecting the tax of any taxable, and without the necessity of first employing other remedies, the tax collecting authority may sell the lands and tenements of any taxable, or the lands and tenements of any taxable alienated by the taxable subsequent to the levy of such tax, in the manner provided for in this section. (b) The tax collecting authority shall deposit in the mail in a sealed wrapper sufficiently stamped, an itemized tax bill, together with a notice to the taxable that he or she will proceed to sell the lands and tenements of the taxable for the payment of the tax, addressed to the taxable at the taxable's last known post-office address, if such can be reasonably ascertained. (c) The tax collecting authority shall file in the office of the prothonotary a certificate under his or her hand and seal, containing:  (1) The name of the taxable; (2) The assessment of the property of the taxable as it appears upon the tax duplicate; (3) The year for which the tax was levied; (4) The rate of tax; (5) The total amount due; (6) The date from which the penalty for nonpayment shall commence and the rate of such penalty; (7) A short description of the lands and tenements proposed to be sold, sufficient to identify the same; (8) The address of the taxable, if ascertainable as aforesaid; (9) That a tax bill and notice has been mailed to such taxable, and the date of such mailing. (d) Upon the filing of such certificate the Prothonotary shall record the same in a properly indexed record to be known as “Tax Sale Record,” and shall endorse upon the record of said certificate the following: “The certificate filed the . . . . . . . . . . day of . . . . . . . . . . A. D. . . . . . . . . . . (giving the day and year), and the tax collecting authority shall therefore proceed to sell the lands and tenements herein mentioned, or a sufficient part thereof, for the payment of the tax due.” The endorsement shall be signed by the Prothonotary. 28 Del. Laws, c. 82, §  18;  33 Del. Laws, c. 84, §  13;  Code 1935, §§  1410, 1443;  9 Del. C. 1953, §  8771;  57 Del. Laws, c. 762, §  24G;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8772. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8772. Public notice of sale.

§ 8772. Public notice of sale. (a) The tax collecting authority shall proceed to advertise the lands and tenements of the taxable by posting handbills in at least 10 public places in the county, 1 of which shall be on the lands to be sold, and 1 at the courthouse, and by publishing the notice or advertisement of sale in a newspaper of the county at least 1 issue before the day fixed for the sale. All sales shall be made at the courthouse door and the handbills and advertisement shall contain the day, hour, place of sale, and a short description of the property to be sold. (b) In case the owner of any lands and tenements against which a tax shall be levied and assessed is unknown, this fact shall be stated in the advertisement of sale, and in addition to the notice herein required, the advertisement shall be published in some newspaper published in the county in at least 2 successive issues thereof before the day fixed for the sale of the property. (c) The tax collecting authority shall keep a record of the places where the handbills were posted and of the newspaper in which the advertisement was published, and such record shall be presumptive evidence of such advertisement and posting. 28 Del. Laws, c. 82, §§  19, 22;  33 Del. Laws, c. 84, §§  14, 17;  Code 1935, §§  1411, 1414, 1444, 1447;  9 Del. C. 1953, §  8772;  57 Del. Laws, c. 762, §  24G;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8773. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8773. Return of sale; deed upon approval of sale.

§ 8773. Return of sale; deed upon approval of sale. Every sale of lands and tenements shall be returned by the tax collecting authority to the Superior Court for the county, at the next term thereof, and the Court shall inquire into the circumstances, and either approve the sale, or set it aside. If it be approved, the tax collecting authority making the sale shall make a deed to the purchaser which shall convey the title of the taxable, or of his or her alienee, as the case may be; if it be set aside, the Court may order another sale, and so on until the tax due be collected. The certificate filed, together with the return and deed, shall be presumptive evidence of the regularity of the proceedings. 28 Del. Laws, c. 82, §  20;  30 Del. Laws, c. 82, §  5;  33 Del. Laws, c. 84, §  15;  37 Del. Laws, c. 105, §  5;  38 Del. Laws, c. 76, §  1;  Code 1935, §§  1412, 1445;  9 Del. C. 1953, §  8773;  57 Del. Laws, c. 762, §  24G;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8774. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority.

§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority. (a) In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer's powers, rights and duties in respect of the sale. (b) In case the term of office of any tax collecting authority shall expire before the proceedings for the sale of lands shall have been completed, the tax collecting authority shall continue in the powers, duties and responsibilities in respect of the sale until the same shall have been finally approved by the Court. (c) If any outgoing tax collecting authority shall die or remove from this State before any sale of lands conducted by such authority shall have been approved by the Court, the Superior Court of the county shall have jurisdiction to direct the tax collecting authority then in office to make and complete returns of sale, and to execute and deliver deeds for the land so sold. 28 Del. Laws, c. 82, §  20;  30 Del. Laws, c. 82, §  5;  Code 1935, §  1445;  9 Del. C. 1953, §  8774;  57 Del. Laws, c. 762, §  24G;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8775. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8775. Death of purchaser at tax sale.

§ 8775. Death of purchaser at tax sale. 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. Code 1935, §  1445;  42 Del. Laws, c. 113, §  1;  9 Del. C. 1953, §  8775;  57 Del. Laws, c. 762, §  24G;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8776. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8776. Approval or disapproval of sale; redemption.

§ 8776. Approval or disapproval of sale; redemption. No sale under this subchapter shall be approved by the Court if the owner be ready at Court to pay the taxes, penalty and costs, and no deed shall be made until the expiration of 1 year from the time of sale, within which time the owner, the owner's heirs, executors or administrators may redeem the lands on payment to the tax collecting authority of the costs, the amount of the purchase money, and 20 percent interest thereon, and expenses of the deeds. Within 3 days from the receipt of redemption moneys as hereinbefore mentioned, the tax collecting authority shall forward the same by mail to the purchaser. 28 Del. Laws, c. 82, §  23;  33 Del. Laws, c. 84, §  18;  Code 1915, §§  1415, 1448;  45 Del. Laws, c. 128, §  3;  9 Del. C. 1953, §  8776;  57 Del. Laws, c. 762, §  24G;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8777. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8777. Action against personal representative of taxable.

§ 8777. Action against personal representative of taxable. 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. 28 Del. Laws, c. 82, §  24;  33 Del. Laws, c. 84, §  19;  Code 1935, §§  1416, 1449;  9 Del. C. 1953, §  8777;  57 Del. Laws, c. 762, §  24G;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8778. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8778. Costs upon sale of lands.

§ 8778. Costs upon sale of lands. (a) In cases of sale of lands, under this subchapter, for the payment of taxes, the following costs shall be allowed to be deducted from the proceeds of sale, or chargeable against the owner:   TO THE PROTHONOTARY:   For filing and recording certificate  $1.00 For filing and recording return of sale  1.50   TO THE RECEIVER OF TAXES AND COUNTYTREASURER OR THE DIRECTOROF FINANCE:   For preparing certificate  $ .25 For making sale of lands  2.00 For preparing and filing return  1.50 For posting handbills  1.00  (b) In addition the costs of printing handbills and publication of advertisements of sale under this subchapter, together with the miles necessarily traveled by the tax collecting authority in posting the handbills shall be chargeable as costs. Mileage shall be computed and chargeable at the rate provided by [former] § 9115 [repealed] of this title. (c) The cost of the deed shall not be chargeable as costs, but shall be paid by the purchaser. 28 Del. Laws, c. 82, §  21;  30 Del. Laws, c. 82, §  6;  33 Del. Laws, c. 84, §  16;  Code 1935, §§  1413, 1446;  9 Del. C. 1953, §  8778;  57 Del. Laws, c. 762, §  24G;  71 Del. Laws, c. 401, §  115;
9 DE Code § 8779. (2021)
2021 Delaware Code|Title 9 - Counties|Chapter 87. Collection of Delinquent Taxes|Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties|§ 8779. Payment of excess from proceeds to owner.

§ 8779. Payment of excess from proceeds to owner. After satisfying the tax due and the costs and expenses of sale from the proceeds of sale under this subchapter, the amount remaining shall be paid at once to the owner of the land, or upon the refusal of the owner to accept the same, or if the owner is unknown or cannot be found, the amount remaining shall be deposited in some bank in the county either to the credit of the owner, or in a manner by which the fund may be identified. 28 Del. Laws, c. 82, §  25;  33 Del. Laws, c. 84, §  20;  Code 1935, §§  1417, 1450;  9 Del. C. 1953, §  8779;