Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8710
Actions for recovery in Kent and Sussex Counties; judgments; execution
# (a)
At any time after the delivery of the duplicates and warrants and without notice to the taxable, the tax collecting authority may institute suit before any justice of the peace of this State in any of the counties in the State for the recovery of any tax due and unpaid, and, in an action of debt, may recover judgment against any taxable, and upon such judgment may sue out writs of execution as in case of other judgments recovered before a justice of the peace. The action shall be brought in the name of “. . . . . . . . . . . . . . . . . . . . Receiver of Taxes and County Treasurer for . . . . . . . . . . . . . . . . . . . . County.” In Sussex County, the action should be brought in the name “. . . . . . . . . . . . . . . . . . . ., Director of Finance for Sussex County.”
# (b)
In Sussex County execution shall be and constitute a lien upon all the personal property of the taxable within the County of Sussex which, by virtue of the execution, shall be levied upon within 30 days after the issuance thereof, and such lien shall have preference and priority to all other liens on the personal property created or suffered by the taxable, although such other lien or liens be of a date prior to the time of the attachment of such lien for taxes.
Amendment history
28 Del. Laws, c. 82, § 18; 30 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 13; 57 Del. Laws, c. 762, §§ 24D, 24E; 71 Del. Laws, c. 401, § 115
Source: view the official text
In this title (40 sections)
- 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
- 9-8724 · Posting of monition; sheriff’s return; alias or pluries…
- 9-8725 · Issuance and form of writ of venditioni exponas
- 9-8726 · Sales subject to approval of Department of Finance or Chief…
- 9-8727 · Title of property sold
- 9-8728 · Petition by purchasers for deed of conveyance
- 9-8729 · Redemption by owner
- 9-8730 · Petition by owner after redemption for entry on judgment record
- 9-8731 · Regularity of proceedings under venditioni exponas
- 9-8732 · No proceedings unless tax is a lien upon property;…
- 9-8733 · Fees and costs
- 9-8741 · Legal proceedings to collect unpaid taxes
- 9-8742 · Where attachment proceedings brought
- 9-8743 · Affidavit and writ of attachment
- 9-8744 · Notice of attachment to defendant
- 9-8745 · Affidavit of defense; time limit