Delaware Code (Titles 8, 9, 25, 30)

9 Del. C. § 8771

Sale of land; notice; certificate

Official textdelcode.delaware.gov13 subsections

# (a)

For the purpose of collecting the tax of any taxable, and without the necessity of first employing other remedies, the tax collecting authority may sell the lands and tenements of any taxable, or the lands and tenements of any taxable alienated by the taxable subsequent to the levy of such tax, in the manner provided for in this section.

# (b)

The tax collecting authority shall deposit in the mail in a sealed wrapper sufficiently stamped, an itemized tax bill, together with a notice to the taxable that he or she will proceed to sell the lands and tenements of the taxable for the payment of the tax, addressed to the taxable at the taxable’s last known post-office address, if such can be reasonably ascertained.

# (c)

The tax collecting authority shall file in the office of the prothonotary a certificate under his or her hand and seal, containing:

# (1)

The name of the taxable;

# (2)

The assessment of the property of the taxable as it appears upon the tax duplicate;

# (3)

The year for which the tax was levied;

# (4)

The rate of tax;

# (5)

The total amount due;

# (6)

The date from which the penalty for nonpayment shall commence and the rate of such penalty;

# (7)

A short description of the lands and tenements proposed to be sold, sufficient to identify the same;

# (8)

The address of the taxable, if ascertainable as aforesaid;

# (9)

That a tax bill and notice has been mailed to such taxable, and the date of such mailing.

# (d)

Upon the filing of such certificate the Prothonotary shall record the same in a properly indexed record to be known as “Tax Sale Record,” and shall endorse upon the record of said certificate the following: “The certificate filed the . . . . . . . . . . day of . . . . . . . . . . A. D. . . . . . . . . . . (giving the day and year), and the tax collecting authority shall therefore proceed to sell the lands and tenements herein mentioned, or a sufficient part thereof, for the payment of the tax due.” The endorsement shall be signed by the Prothonotary.

Amendment history

28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115

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