§ 8706. Extension of tax lien in Kent or Sussex Counties.
§ 8706. Extension of tax lien in Kent or Sussex Counties. The lien of any taxes upon real estate in Kent or Sussex Counties may be extended in the manner following: The tax collecting authority shall, prior to the expiration of the lien of the taxes, file with the prothonotary of the county a certificate […]
§ 8707. Distress.
§ 8707. Distress. The remedy by distress, as prescribed by law, is preserved to the tax collecting authority of each county for the collection of any taxes that may be due and unpaid. 28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; Code 1935, §§ 1410, 1443; 9 Del. C. […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 8701. Collection permitted from personal property or real property.
§ 8701. Collection permitted from personal property or real property. (a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person’s taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part […]
§ 8702. Proceedings against guardian or trustee.
§ 8702. Proceedings against guardian or trustee. Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns […]
§ 8703. Remedies cumulative.
§ 8703. Remedies cumulative. The remedies herein provided are cumulative and, if 2 or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other proceedings. However, when the full amount due for taxes upon the […]
§ 8704. Survival of prior liens.
§ 8704. Survival of prior liens. Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent County or Department of Finance of Sussex County under the provisions of this chapter which were valid and subsisting liens or encumbrances at the time of the sale for […]