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65 chapters · 1,337 sections in this title.
9 Del. C. § 8701. Collection permitted from personal property or real property.
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§ 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…
9 Del. C. § 8702. Proceedings against guardian or trustee.
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§ 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 t…
9 Del. C. § 8703. Remedies cumulative.
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§ 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, w…
9 Del. C. § 8704. Survival of prior liens.
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§ 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 e…