Title 9, Counties

§ 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 an…

§ 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 moniti…

§ 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 sou…

§ 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 w…

§ 8724. Posting of monition; sheriff’s return; alias or pluries monition. (a) The monition, or a copy thereof, shall be posted by the sheriff upon some prominent place or part of the property against which the judgment for the taxes or assessment is a lien, and the sheriff shall …

§ 8725. Issuance and form of writ of venditioni exponas. (a) At any time after the expiration of 20 days following the return of the sheriff upon the monition, unless before the expiration of the 20 days the judgment and cost on the judgment shall be paid or evidence of the payme…

§ 8726. Sales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders. (a) The department of finance or the chief county financial officer as designated by the county governing body may approve or disapprove the final bid at a s…

§ 8727. Title of property sold. Any real estate or interest therein sold under the provisions of this subchapter shall vest in the purchaser all the right, title and interest of the person in whose name the property was assessed, and/or all right, title and interest of the person…

§ 8728. Petition by purchasers for deed of conveyance. If the owner of the property or the owner’s legal representatives fail to redeem the property as provided in this subchapter, the purchaser of the property or the purchaser’s legal representatives, successors or assigns may p…

§ 8729. Redemption by owner. The owner of any such real estate sold under this subchapter or the owner’s legal representatives may redeem the same at any time within 60 days from the day the sale thereof is approved by the Court, by paying to the purchaser or his or her legal rep…

§ 8730. Petition by owner after redemption for entry on judgment record. If the owner of any real estate sold under an order of sale or the owner’s legal representative redeems the real estate, he or she may present to the Superior Court a petition setting forth that fact and the…

§ 8731. Regularity of proceedings under venditioni exponas. Upon the return of the proceedings under a writ of venditioni exponas, the Superior Court may inquire into the regularity of the proceedings thereunder, and either approve the sale or set it aside.46 Del. Laws, c. 133, §…

§ 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 …

§ 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: $ 1.10 2.75 2.75 2.25 1.00 1.00 1.00 The following fees shall be ch…

§ 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…

§ 8742. Where attachment proceedings brought. (a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction. (b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other proc…

§ 8743. Affidavit and writ of attachment. (a) In attachment proceedings under this subchapter, an affidavit shall be made and filed by the office of finance, or by some creditable person for it, stating that the defendant is justly indebted to the plaintiff in the sum of (stating…

§ 8744. Notice of attachment to defendant. (a) Notice of the attachment shall also be given to the defendant whenever practicable. If the defendant is a person, such writ may either be served upon the defendant personally or by leaving a copy thereof at the defendant’s usual plac…

§ 8745. Affidavit of defense; time limit. The defendant in any attachment whose property has been attached at any time before the expiration of 10 days after the return of attachment may file in the court or with the justice of the peace where the writ is returnable an affidavit …

§ 8746. Judgment for want of an affidavit of defense. In every case in which property of the defendant has been attached, and no affidavit is filed by the defendant, judgment on motion shall be entered in favor of the plaintiff and against the defendant for the amount shown to be…

§ 8747. Trial. Where property of the defendant has been attached and an affidavit has been filed by the defendant, the Superior Court or the Court of Common Pleas or the justice of the peace (as the case may be), shall proceed to direct an issue to be tried by a jury at the bar o…

§ 8748. Discharge of property or garnishee upon posting bond. If the defendant gives to the plaintiff a bond with sufficient surety to be approved by the sheriff before the return of the attachment or by the court or justice of the peace (as the case may be), after the return the…

§ 8749. Judgment and sale of property. If a bond be not given, the court or justice of the peace (as the case may be), upon the entry of judgment against the defendant and upon the petition of the plaintiff, shall forthwith make an order for the sale of the property attached upon…

§ 8750. Notice of order to sell to lienholders of real estate. If the property attached is in whole or in part real estate, the court making the order for the sale of property shall also order that notice be given to all persons holding liens and encumbrances against the real est…

§ 8751. Return of residue to defendant. The residue of property attached, after satisfying the judgment and costs, shall be restored or paid to the defendant without delay.Code 1915, § 1155; 40 Del. Laws, c. 135, § 1; Code 1935, § 1351; 9 Del. C. 1953, § 8751;

§ 8752. Exemption laws do not apply; those liable as garnishee. The defendant in any writ of attachment under this subchapter shall not be entitled to the benefit of any of the exemption laws of this State. All persons, firms, associations, corporations, public and private, inclu…

§ 8753. Purchase at Sheriff’s Sale by agent of County. New Castle County Council may authorize any person to bid at the sale of any real estate under this chapter and, in the event that such person is the highest and best bidder therefor, title thereto shall be taken in the name …

§ 8754. Proceedings to collect taxes where delay may lose benefit of process. The tax collecting authority may at any time prior to January 1 in any year institute proceedings against any person liable for the payment of any taxes payable to the county and due to it then remainin…

§ 8755. Penalty for removing attached property from County. Whoever, without the consent of the plaintiff in any writ of attachment issued under the provisions of this subchapter, secretes, destroys or removes from the county any property seized under a writ of attachment issued …

§ 8756. Procedure upon failure of bonded defendant to pay judgment. In every case in which the defendant has given to the plaintiff a bond in the manner provided for in this subchapter and judgment has been entered against the defendant, if the defendant fails to pay to the plain…

§ 8757. Procedure to confirm or set aside sale; second sale. Upon the return of any order of sale the Superior Court shall, if real estate is sold, inquire into the circumstances and regularity of the proceedings relative to such sale and either confirm the sale or set it aside. …

§ 8758. Redemption of real estate by owner after sale. The owner of any real estate sold under order of sale or the owner’s legal representative may redeem the real estate so sold at any time within 60 days from the day the sale is confirmed by the Superior Court, by paying to th…

§ 8759. Owner’s petition and rights after redemption. If the owner of any real estate sold under an order of sale or the owner’s legal representative redeems the real estate, he or she may prefer to the Superior Court a petition setting forth that fact and thereupon the Superior …

§ 8760. Right of redemption by lienholder. (a) If the owner or the owner’s legal representative does not redeem the real estate within 60 days from the day the sale is confirmed by the Superior Court, any person who has an interest or lien upon any real estate so sold which was d…

§ 8761. Procedure to obtain deed. Any person having an interest in or a lien upon the real estate who redeems the same within the time and in the manner prescribed in § 8760 of this title, or any purchaser in case the real estate has not been redeemed or their respective represen…

§ 8771. Sale of land; notice; certificate. (a) For the purpose of collecting the tax of any taxable, and without the necessity of first employing other remedies, the tax collecting authority may sell the lands and tenements of any taxable, or the lands and tenements of any taxabl…

§ 8772. Public notice of sale. (a) The tax collecting authority shall proceed to advertise the lands and tenements of the taxable by posting handbills in at least 10 public places in the county, 1 of which shall be on the lands to be sold, and 1 at the courthouse, and by publishi…

§ 8773. Return of sale; deed upon approval of sale. Every sale of lands and tenements shall be returned by the tax collecting authority to the Superior Court for the county, at the next term thereof, and the Court shall inquire into the circumstances, and either approve the sale,…

§ 8774. Adjustment of tax sale proceedings upon change of office of tax collecting authority. (a) In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in…

§ 8775. Death of purchaser at tax sale. In the event of the death of the purchaser before the deed shall have been made and delivered, the person or persons having right under the purchaser by descent, devise, assignment, or otherwise, may prefer to the Superior Court for Kent or…

§ 8776. Approval or disapproval of sale; redemption. No sale under this subchapter shall be approved by the Court if the owner be ready at Court to pay the taxes, penalty and costs, and no deed shall be made until the expiration of 1 year from the time of sale, within which time …

§ 8777. Action against personal representative of taxable. The death of any taxable shall not prevent the recovery under this subchapter of any tax due and owing, but the tax collecting authority shall proceed for the collection thereof against the personal representative of such…

§ 8778. Costs upon sale of lands. (a) In cases of sale of lands, under this subchapter, for the payment of taxes, the following costs shall be allowed to be deducted from the proceeds of sale, or chargeable against the owner: TO THE PROTHONOTARY: $1.00 1.50 TO THE RECEIVER OF TAX…

§ 8779. Payment of excess from proceeds to owner. After satisfying the tax due and the costs and expenses of sale from the proceeds of sale under this subchapter, the amount remaining shall be paid at once to the owner of the land, or upon the refusal of the owner to accept the s…

§ 9101. Definitions. As used in this chapter: “County offices” or “county officers” means the elected or appointed public officers of the respective counties and includes county council members, Levy Court Commissioners, clerks of the peace, members of the boards of assessment, r…

§ 9102. Location of offices. The county government of each county shall provide and assign office space for the respective county offices and, whenever occasion requires, may change such space and assign different space. The county officers shall occupy, and their offices shall b…