§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 8722. Praecipe; judgment; monition.
§ 8722. Praecipe; judgment; monition. (a) The tax collecting authority may file a praecipe in the office of the prothonotary of the Superior Court in and for the county where the property is located. (b) The praecipe shall contain the name of the person against whom the taxes sought to be collected were assessed, a […]
§ 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 […]