Delaware Code (Titles 8, 9, 25, 30)
25 Del. C. § 2905
Action by lienholder to collect tax lien; amount of recovery; affidavit of demand
In any action brought to collect any lien upon real estate located within this State, the lienholder shall obtain in the final judgment in the cause the amount of money paid on account of the taxes levied upon the real estate covered by such lien or liens, provided there is set forth in the affidavit of demand filed in the action an itemized list of the taxes paid, the total amount of the payments, that the taxes were justly and truly due at the time of payment and that attached to the affidavit of demand are original and duplicate tax receipts from the officer to whom such taxes were paid. The affidavit of demand shall be filed as any other affidavit of demand is or shall be required to be filed in such proceeding. If judgment has been obtained prior to the payment of the taxes, then, and in that event, such affidavit of demand shall be filed in the office where such judgment is recorded and the amount thereof shall be noted on all writs issued in execution of such judgment or judgments and shall be collected and paid by the officer to whom such writ of execution is issued before any other part of such judgment is paid except only the costs taxed on the proceedings as shown on the writ and any amount of taxes levied and unpaid which constitute a lien on the real estate.
Amendment history
15 Del. Laws, c. 476; 16 Del. Laws, c. 141
Source: view the official text
In this title (40 sections)
- 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
- 25-3906 · Motor vehicles
- 25-3907 · Priority of lien