§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]