Delaware Code (Titles 8, 9, 25, 30)
25 Del. C. § 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 the owner at the time it was assessed, the lien shall continue until the tax is collected.
# (b)
In Kent and Sussex Counties, the lien for county taxes shall be as provided for under § 8705 of Title 9, and the lien for state taxes shall remain a lien as provided for under § 554 of Title 30, and the lien for school taxes shall remain a lien as provided for under § 8705 of Title 9, and, unless a period greater than 10 years is provided by a municipality’s charter, the lien for town or municipal taxes shall remain a lien for the period of 10 years from the date prescribed by the charter of the town or city for the delivery of the duplicate of the town or city to the collector thereof and no longer. The collectors, in collecting taxes out of real estate upon which they are a lien under the provisions of § 2901 of this title, shall proceed in the manner prescribed by law for the collection of taxes out of real estate.
Amendment history
15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 33 Del. Laws, c. 82, § 2; 40 Del. Laws, c. 135, § 1; 40 Del. Laws, c. 238, §§ 1-3; 82 Del. Laws, c. 225, § 1
Source: view the official text
In this title (40 sections)
- 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
- 25-3905 · Notice of sale; disposition of proceeds