§ 2901. Lien of taxes and other charges; Notice of Lien. (a) (1) Except as otherwise provided, “lien” or “liens” as used in this section shall arise whenever the following charges, as defined in this section, are levied or imposed by the State or any political subdivision thereof (including the Levy Court or county council […]
§ 2902. Attachment of lien to proceeds of sale. In case any real estate upon which a tax lien exists is sold by an order of the Court of Chancery directing an executor or administrator to sell the real estate to pay the debts of a deceased person or is sold by virtue of an […]
§ 2903. Duration of lien. (a) In New Castle County, all taxes assessed against real estate shall continue a lien against the real estate within the County for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was […]
§ 2904. Payment of taxes by lienholder; action for collection. Any person having a lien upon any real estate located within the State may pay to the parties entitled thereto any taxes which are by law liens upon or against the real estate. Any person who has paid any such taxes shall be entitled to […]
§ 2905. Action by lienholder to collect tax lien; amount of recovery; affidavit of demand. In any action brought to collect any lien upon real estate located within this State, the lienholder shall obtain in the final judgment in the cause the amount of money paid on account of the taxes levied upon the real […]
§ 2906. Priority of liens of the State and political subdivisions on real estate; extinction of such liens. (a) Except as otherwise provided in subsection (b) of this section, liens for taxes and other government charges levied and imposed by the State or its political subdivisions, which liens are assessed against real property, shall be […]
