Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8732
No proceedings unless tax is a lien upon property; construction of term “Superior Court.”
Official textdelcode.delaware.gov
# (a)
No proceedings shall be brought under this subchapter unless the tax or assessment sought to be collected hereunder shall at the time of the filing of the praecipe in the office of the prothonotary be and constitute a lien upon the property against which the tax or assessment was assessed or laid.
# (b)
Whenever the Superior Court is mentioned in this subchapter, the same shall be held to embrace the Judges or any Judge thereof, and any act required or authorized to be done under this subchapter may be done by the Superior Court or any Judge thereof in vacation thereof, as well as in term time.
Amendment history
46 Del. Laws, c. 133, § 1; 72 Del. Laws, c. 138, § 1
Source: view the official text
In this title (40 sections)
- 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
- 9-8746 · Judgment for want of an affidavit of defense
- 9-8747 · Trial
- 9-8748 · Discharge of property or garnishee upon posting bond
- 9-8749 · Judgment and sale of property
- 9-8750 · Notice of order to sell to lienholders of real estate
- 9-8751 · Return of residue to defendant
- 9-8752 · Exemption laws do not apply; those liable as garnishee
- 9-8753 · Purchase at Sheriff’s Sale by agent of County
- 9-8754 · Proceedings to collect taxes where delay may lose benefit of…
- 9-8755 · Penalty for removing attached property from County
- 9-8756 · Procedure upon failure of bonded defendant to pay judgment
- 9-8757 · Procedure to confirm or set aside sale; second sale
- 9-8758 · Redemption of real estate by owner after sale