Delaware Code (Titles 8, 9, 25, 30)
25 Del. C. § 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 execution process, such tax lien shall be transferred to the fund arising from such sale in the hands of the officer making the sale, and the real estate so sold shall be discharged therefrom. If the fund is not sufficient to pay and discharge the tax lien, by reason of the real estate having been sold subject to another or other lien or liens created by the taxable, the unpaid balance of the tax shall remain a lien upon the land so sold.
Amendment history
15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 262; 40 Del. Laws, c. 238, § 3
Source: view the official text
In this title (40 sections)
- 25-2718 · Lien of judgment
- 25-2719 · Execution by levari facias; form
- 25-2720 · Division of proceeds
- 25-2721 · Savings provision for personal actions
- 25-2722 · Lien where labor is done or materials furnished at instance…
- 25-2723 · Rights of owner where lien or judgment is obtained by a…
- 25-2724 · Entries in Mechanics’ Lien Docket
- 25-2725 · Procedure where claimant institutes personal action and also…
- 25-2726 · Mechanics’ lien on ship or vessel; time for filing claim;…
- 25-2727 · Auditors; powers and duties; report to Court; exceptions to…
- 25-2728 · Judgment on attachment; sale and distribution; suit for…
- 25-2729 · Discharge of lien on payment into Court or entry of security
- 25-2731 · Lien for less than $100
- 25-2732 · Time for filing statement of claim; place
- 25-2733 · Requirements of statement of claim
- 25-2734 · Summons; judgment; transcript
- 25-2735 · Entry of transcript and judgment in Superior Court; effect;…
- 25-2736 · Execution by levari facias; form
- 25-2737 · Discharge of lien on payment into Court or entry of security
- 25-2901 · Lien of taxes and other charges; Notice of Lien
- 25-2902 · Attachment of lien to proceeds of sale
- 25-2903 · Duration of lien
- 25-2904 · Payment of taxes by lienholder; action for collection
- 25-2905 · Action by lienholder to collect tax lien; amount of recovery;…
- 25-2906 · Priority of liens of the State and political subdivisions on…
- 25-3101 · Federal tax liens and liens notices
- 25-3102 · Place of filing
- 25-3103 · Execution of notices and certificates
- 25-3104 · Duties of filing officer
- 25-3105 · Fees
- 25-3501 · Enforcement by public sale; nature of sale
- 25-3502 · Notice in special cases; jurisdiction of justices of the…
- 25-3503 · Disposition of proceeds of sale
- 25-3701 · Preference of lien
- 25-3702 · Duration of lien
- 25-3703 · Persons entitled to lien
- 25-3901 · Persons entitled to liens
- 25-3902 · Lienholder’s loss of possession
- 25-3903 · Sale to satisfy liens
- 25-3904 · Release of owner’s interest in vehicle or property