§ 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, […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 9101. Definitions.
§ 9101. Definitions. As used in this chapter: “County offices” or “county officers” means the elected or appointed public officers of the respective counties and includes county council members, Levy Court Commissioners, clerks of the peace, members of the boards of assessment, receivers of taxes and county treasurers, collectors of delinquent taxes, registers of wills, […]
§ 9102. Location of offices.
§ 9102. Location of offices. The county government of each county shall provide and assign office space for the respective county offices and, whenever occasion requires, may change such space and assign different space. The county officers shall occupy, and their offices shall be located, in the space assigned to them from time to time […]
§ 9103. Record books and supplies.
§ 9103. Record books and supplies. The county government of each county shall provide for the county offices in their respective counties, the necessary record books, cases, seals and supplies for the use of the offices, for the preservation and security of the public records, the convenience of business, and for public accommodation. Code 1852, […]
§ 9104. Records.
§ 9104. Records. The county officers shall keep all records, books, papers and other things belonging to their offices, in their respective offices. Code 1852, § 22; Code 1915, § 1430; Code 1935, § 1588; 47 Del. Laws, c. 248, § 1; 48 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 9104;
§ 9105. County offices; days open; penalties.
§ 9105. County offices; days open; penalties. (a) County offices shall be open each day except legal holidays, Saturdays and Sundays. (b) If a county officer refuses or neglects to attend at his or her office for the transaction of business, as required in subsection (a) of this section, the county officer shall be fined […]
§ 9106. Saturday as legal holiday for New Castle County and City of Wilmington.
§ 9106. Saturday as legal holiday for New Castle County and City of Wilmington. Each Saturday shall be a legal holiday for all elective and appointed officials, deputies, clerks, bailiffs and other employees of New Castle County, including all officials and employees of the government of New Castle County and for all elective officials of […]