reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8723. Form of monition.

§ 8723. Form of monition.
The monition shall be in substantially the following form:
To all persons having or claiming to have any title, interest or lien upon the within described premises, take warning that unless the judgment for the taxes or assessment stated herein is paid within 20 days after the date hereof or within such period of 20 days, evidence of the payment of taxes herein claimed shall be filed in the office of the prothonotary, which evidence shall be in the form of a receipted tax bill or duplicate thereof, bearing date prior to the filing of the lien in the office of the prothonotary for the county where the property is located, the tax collecting authority may proceed to sell the property herein mentioned or described for the purpose of collecting the judgment for the taxes or assessments herein stated, including accrued penalties and all costs incurred in the collections process.
Name of personin whose nameproperty isassessed
Descriptionofproperty
YearorYears
AmountofJudgment
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8723;  55 Del. Laws, c. 85, §  25F;  60 Del. Laws, c. 675, §§  3, 4;  71 Del. Laws, c. 401, §§  15, 121;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8724. Posting of monition; sheriff's return; alias or pluries monition.

§ 8724. Posting of monition; sheriff's return; alias or pluries monition.
(a) The monition, or a copy thereof, shall be posted by the sheriff upon some prominent place or part of the property against which the judgment for the taxes or assessment is a lien, and the sheriff shall make due and proper return of his or her proceedings under the monition to the prothonotary, within 10 days after the posting of the monition.
(b) Alias or pluries monition may issue upon like praecipe. The posting of the notice as herein required shall constitute notice to the owner or owners and all persons having any interest in the property.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8724;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8727. Title of property sold.

§ 8727. Title of property sold.
Any real estate or interest therein sold under the provisions of this subchapter shall vest in the purchaser all the right, title and interest of the person in whose name the property was assessed, and/or all right, title and interest of the person or persons who are the owners thereof, and likewise freed and discharged from any liens and encumbrances, dower or curtesy or statutory right, in the nature of a dower or curtesy, whether absolute or inchoate, in or to the real estate.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8726;  50 Del. Laws, c. 524, §  2;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8728. Petition by purchasers for deed of conveyance.

§ 8728. Petition by purchasers for deed of conveyance.
If the owner of the property or the owner's legal representatives fail to redeem the property as provided in this subchapter, the purchaser of the property or the purchaser's legal representatives, successors or assigns may present a petition to the Superior Court setting forth the appropriate facts in conformity with this subchapter and pray that the Superior Court make an order directing the Sheriff, then in office, to execute, acknowledge and deliver a deed conveying the title to the property to the petitioner; and thereupon the Superior Court shall have power, after a hearing upon the petition, to issue an order directing the Sheriff to execute, acknowledge and deliver a deed as prayed for in the petition. A description of the property as the same shall appear upon the assessment rolls, and a description by metes and bounds where obtainable shall be a sufficient description in any such deed.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8727;  55 Del. Laws, c. 85, §  25H;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8729. Redemption by owner.

§ 8729. Redemption by owner.
The owner of any such real estate sold under this subchapter or the owner's legal representatives may redeem the same at any time within 60 days from the day the sale thereof is approved by the Court, by paying to the purchaser or his or her legal representatives, successors or assigns, the amount of the purchase price and 15 percent in addition thereto, together with all costs incurred in the cause; or if the purchaser or his or her legal representatives, successors or assigns refuse to receive the same, or do not reside or cannot be found within the county where the property is located, by paying the amount into the Court for the use of the purchaser, his or her legal representatives or assigns.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8728;  60 Del. Laws, c. 172, §  1;  60 Del. Laws, c. 675, §  6;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8730. Petition by owner after redemption for entry on judgment record.

§ 8730. Petition by owner after redemption for entry on judgment record.
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 present 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 have power to 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. 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 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8729;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8731. Regularity of proceedings under venditioni exponas.

§ 8731. Regularity of proceedings under venditioni exponas.
Upon the return of the proceedings under a writ of venditioni exponas, the Superior Court may inquire into the regularity of the proceedings thereunder, and either approve the sale or set it aside.
46 Del. Laws, c. 133, §  1;  Code 1935, §  1381A;  9 Del. C. 1953, §  8730;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8732. No proceedings unless tax is a lien upon property; construction of term “Superior Court.”

§ 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 the tax or assessment sought to be collected hereunder shall at the time of the filing of the praecipe in the office of the prothonotary be and constitute a lien upon the property against which the tax or assessment was assessed or laid.
(b) Whenever the Superior Court is mentioned in this subchapter, the same shall be held to embrace the Judges or any Judge thereof, and any act required or authorized to be done under this subchapter may be done by the Superior Court or any Judge thereof in vacation thereof, as well as in term time.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8731;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter II. Monition Method of Sale › § 8733. Fees and costs.

§ 8733. Fees and costs.
(a) The fees and costs to be taxed in all proceedings under this subchapter, where not otherwise provided for, shall be as follows:
The following fees shall be charged by the prothonotary:
Filing praecipe
$ 1.10
Issuing monition and copy
2.75
Issuing alias or pluries, monition and copy
2.75
Writ of venditioni exponas
2.25
Filing any petition in Superior Court under this subchapter
1.00
Costs of paying money into Superior Court
1.00
Costs of paying money out of Superior Court for each check drawn
1.00
The following fees shall be charged by the Sheriff:
Posting monition or copy thereof
.75
Posting each alias or pluries, monition or copy thereof
.75
The following fee shall be charged by the tax collecting authority for Kent County:
For preparing description of liened property
25.00
The following fee shall be charged by the tax collecting authority for Sussex County:
For preparing description of liened property
25.00
All other charges not covered by this section shall be the same as are provided by law.
(b) In addition to the fees set forth above, the costs to be taxed in all proceedings under this subchapter which are brought in Sussex County may include all reasonable attorney's fees, as determined by the Court, incurred by the County in connection with each respective proceeding.
(c) This section shall not apply to Kent County. The county government of Kent County may provide by ordinance for fees and costs to be taxed in all proceedings under this subchapter.
(d) County Council of New Castle County may provide by ordinance for fees and costs to be taxed in all proceedings under this chapter.
Code 1935, §  1381A;  46 Del. Laws, c. 133, §  1;  9 Del. C. 1953, §  8732;  55 Del. Laws, c. 85, §  25I;  60 Del. Laws, c. 675, §  7;  61 Del. Laws, c. 391, §  3;  65 Del. Laws, c. 305, §  2;  69 Del. Laws, c. 278, §  1;  71 Del. Laws, c. 401, §§  115, 123;  72 Del. Laws, c. 138, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8741. Legal proceedings to collect unpaid taxes.

§ 8741. Legal proceedings to collect unpaid taxes.
The Office of Finance of New Castle County may, on or after January 1 in every year, institute proceedings against all persons in such County liable for the payment of any taxes payable to the County then remaining due and unpaid for any year or years prior thereto.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8741;  55 Del. Laws, c. 85, §  25K;  71 Del. Laws, c. 401, §  125;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8742. Where attachment proceedings brought.

§ 8742. Where attachment proceedings brought.
(a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction.
(b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8742;  71 Del. Laws, c. 401, §  126;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8743. Affidavit and writ of attachment.

§ 8743. Affidavit and writ of attachment.
(a) In attachment proceedings under this subchapter, an affidavit shall be made and filed by the office of finance, or by some creditable person for it, stating that the defendant is justly indebted to the plaintiff in the sum of (stating the sum due for taxes) for the year (stating the year for which the taxes are due) with the prothonotary of the appropriate court and thereupon the prothonotary or Clerk of the Court of Common Pleas or the justice of the peace (as the case may be), shall issue a writ of attachment directed to the Sheriff of New Castle County commanding the Sheriff that the Sheriff attach all the lands and tenements, goods and chattels, rights and credits, moneys and effects of the defendant within New Castle County to answer the plaintiff in a cause of action wherein the sum of . . . . . . . . dollars for taxes for the year . . . . . . is demanded and that the Sheriff summon any garnishee or garnishees of the defendant found within the Sheriff's bailiwick to appear before the Superior Court or before the Court of Common Pleas or before the justice of the peace (as the case may be), on the . . . . . . . . day of . . . . . . . ., A.D. . . . . . . at . . . . . . o'clock in the . . . . . . to answer what goods and chattels, rights and credits, moneys and effects of the defendant may be in the defendant's hands and that the defendant have then and there the writ of attachment with the defendant's doings thereon duly endorsed. The writ of attachment shall be returnable within 15 days. There shall be omitted from the writ of attachment, if issued by the Clerk of the Court of Common Pleas or by a justice of the peace the words “lands and tenements.”
(b) Under the writ of attachment, if issued by the prothonotary, the sheriff shall be authorized to attach not only the lands and tenements belonging to the defendant, but such other lands and tenements, or any part thereof, theretofore belonging to the defendant against which the taxes sued for are a lien.
(c) If the sheriff is unable to find any property, rights, credits, moneys or effects of the defendant subject to attachment within the sheriff's bailiwick or in the hands of any person within the sheriff's bailiwick, then a further writ or writs of attachment may be issued until the sheriff shall find property, rights, credits, moneys or effects subject to attachment within the sheriff's bailiwick.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8743;  55 Del. Laws, c. 85, §  25K;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  127;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8744. Notice of attachment to defendant.

§ 8744. Notice of attachment to defendant.
(a) Notice of the attachment shall also be given to the defendant whenever practicable. If the defendant is a person, such writ may either be served upon the defendant personally or by leaving a copy thereof at the defendant's usual place of abode within New Castle County more than 6 days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the president or 1 of the directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than 6 days before the return thereof in the presence of an adult person, or if the person does not reside in New Castle County, or if the corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the defendant more than 6 days before the return thereof.
(b) The day of mailing shall be deemed and taken as the day of the giving of the notice, but the failure to give the notice shall not divest the court or the justice of the peace before whom the proceedings were instituted of jurisdiction to hear and determine the proceedings.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8744;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8745. Affidavit of defense; time limit.

§ 8745. Affidavit of defense; time limit.
The defendant in any attachment whose property has been attached at any time before the expiration of 10 days after the return of attachment may file in the court or with the justice of the peace where the writ is returnable an affidavit denying the demand of the plaintiff in whole or in part.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8745;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8746. Judgment for want of an affidavit of defense.

§ 8746. Judgment for want of an affidavit of defense.
In every case in which property of the defendant has been attached, and no affidavit is filed by the defendant, judgment on motion shall be entered in favor of the plaintiff and against the defendant for the amount shown to be due by the affidavit filed by the plaintiff together with the plaintiff's costs.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8746;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8747. Trial.

§ 8747. Trial.
Where property of the defendant has been attached and an affidavit has been filed by the defendant, the Superior Court or the Court of Common Pleas or the justice of the peace (as the case may be), shall proceed to direct an issue to be tried by a jury at the bar of the Superior Court or by a reference to 3 judicious and impartial citizens before the Court of Common Pleas to be appointed by the Court or before the justice of the peace to be appointed by the justice of the peace (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8747;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8748. Discharge of property or garnishee upon posting bond.

§ 8748. Discharge of property or garnishee upon posting bond.
If the defendant gives to the plaintiff a bond with sufficient surety to be approved by the sheriff before the return of the attachment or by the court or justice of the peace (as the case may be), after the return thereof to pay any judgment recovered against the defendant with costs, the property attached and the garnishee summoned shall be discharged.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8748;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8749. Judgment and sale of property.

§ 8749. Judgment and sale of property.
If a bond be not given, the court or justice of the peace (as the case may be), upon the entry of judgment against the defendant and upon the petition of the plaintiff, shall forthwith make an order for the sale of the property attached upon due notice or so much thereof as shall be necessary to pay the judgment with the costs, and shall render judgment against every garnishee summoned upon the attachment that has answered, confessing property in his, her or its hands or upon the verdict of a jury in the Superior Court against him or her or upon the finding against him or her on a hearing before the Court of Common Pleas or justice of the peace (as the case may be), if required to plead, as in other proceedings by attachment.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8749;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8750. Notice of order to sell to lienholders of real estate.

§ 8750. Notice of order to sell to lienholders of real estate.
If the property attached is in whole or in part real estate, the court making the order for the sale of property shall also order that notice be given to all persons holding liens and encumbrances against the real estate, as set out in the petition of the plaintiff but the failure to include in the petition or in the order the name of any person holding any such lien or encumbrance or the failure to give such notice to such person shall not be sufficient cause to set aside such sale, but the real estate so sold shall not be sold or discharged of liens and encumbrances existing against it held by any person not named in the order and not served with the notice. The notice shall be served personally upon such persons holding liens at least 6 days before the day of sale, by delivering to each of such persons a copy of the order of sale or by leaving a copy thereof at the usual place of abode of such persons within New Castle County in the presence of an adult person. In case it appears to the court that any of such persons holding liens has no known place of abode within New Castle County and cannot be served personally, the court shall order that publication of notice of the sale be made in such newspaper or newspapers published in New Castle County as shall in the judgment of the court best serve to bring to such person knowledge of the sale.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8750;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8751. Return of residue to defendant.

§ 8751. Return of residue to defendant.
The residue of property attached, after satisfying the judgment and costs, shall be restored or paid to the defendant without delay.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8751;
2023 Delaware Code › Title 9 - Counties › Chapter 87. COLLECTION OF DELINQUENT TAXES › Subchapter III. Attachment of Land in New Castle County › § 8752. Exemption laws do not apply; those liable as garnishee.

§ 8752. Exemption laws do not apply; those liable as garnishee.
The defendant in any writ of attachment under this subchapter shall not be entitled to the benefit of any of the exemption laws of this State. All persons, firms, associations, corporations, public and private, including banks, trust companies, savings institutions, loan associations and insurance companies and public officers and the agents, servants and trustees of the defendant shall be liable to be summoned as garnishee for which purpose service of the summons as provided in other attachment cases shall be sufficient to render the persons and the officers of the corporations subject to all the liabilities provided by law and the answer of such persons and of such officers so served with the attachment shall be enforced in the same manner as is now provided by law in other cases.
Code 1915, §  1155;  40 Del. Laws, c. 135, §  1;  Code 1935, §  1351;  9 Del. C. 1953, §  8752;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;