44 chapters · 682 sections in this title.
25 Del. C. § 2901. Lien of taxes and other charges; Notice of Lien.
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§ 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…
25 Del. C. § 2902. Attachment of lien to proceeds of sale.
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§ 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 execut…
25 Del. C. § 2903. Duration of lien.
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§ 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 pers…
25 Del. C. § 2904. Payment of taxes by lienholder; action for collection.
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§ 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 s…