Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8614
Officials conducting sale of property to notify receiver; pay tax
Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.
Amendment history
28 Del. Laws, c. 82, § 29; 33 Del. Laws, c. 84, § 24; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 111
Source: view the official text
In this title (40 sections)
- 9-8431 · Withholding of allowances to officers
- 9-8432 · Power to require assistance in New Castle County
- 9-8433 · Duties and liability of retiring officers with respect to…
- 9-8434 · Collection of delinquent taxes by receiver of taxes and county…
- 9-8435 · Destruction of canceled bonds and coupons
- 9-8601 · Due date for real estate and capitation taxes
- 9-8602 · Notice to taxables of taxes due; effect of failure to receive…
- 9-8603 · Tax payments
- 9-8604 · Abatement of taxes; penalty for the late payment; removal of…
- 9-8604 · Abatement of taxes; penalty for the late payment; removal of…
- 9-8605 · Collection at offices of tax collecting authority; hours
- 9-8606 · Notice of time and place for collection in hundreds and…
- 9-8607 · Bills and receipts; New Castle County
- 9-8608 · Receipts and receipt books; Kent County
- 9-8609 · Duplicate receipts
- 9-8610 · Written demand for delinquent taxes in New Castle County…
- 9-8610 · Written demand for delinquent taxes in New Castle County…
- 9-8611 · Publication of delinquent taxes; Kent County
- 9-8612 · Liability between landlord and tenant
- 9-8613 · Liability of tenant for life
- 9-8614 · Officials conducting sale of property to notify receiver; pay…
- 9-8615 · Penalties for fraudulent tax receipts
- 9-8616 · Removal from county to escape tax; penalty
- 9-8617 · County warrants not acceptable for payment
- 9-8618 · Refund of county taxes paid in error; refund after assessment…
- 9-8619 · Quarterly property tax reporting; New Castle County [Expires…
- 9-8701 · Collection permitted from personal property or real property
- 9-8702 · Proceedings against guardian or trustee
- 9-8703 · Remedies cumulative
- 9-8704 · Survival of prior liens
- 9-8705 · Lien of taxes
- 9-8706 · Extension of tax lien in Kent or Sussex Counties
- 9-8707 · Distress
- 9-8708 · Actions for recovery in New Castle County — Appeals; attachment
- 9-8709 · Actions for recovery in New Castle County — Judgments;…
- 9-8710 · Actions for recovery in Kent and Sussex Counties; judgments;…
- 9-8711 · Attachment of wages
- 9-8721 · Monition method established
- 9-8722 · Praecipe; judgment; monition
- 9-8723 · Form of monition