Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8774
Adjustment of tax sale proceedings upon change of office of tax collecting authority
# (a)
In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer’s powers, rights and duties in respect of the sale.
# (b)
In case the term of office of any tax collecting authority shall expire before the proceedings for the sale of lands shall have been completed, the tax collecting authority shall continue in the powers, duties and responsibilities in respect of the sale until the same shall have been finally approved by the Court.
# (c)
If any outgoing tax collecting authority shall die or remove from this State before any sale of lands conducted by such authority shall have been approved by the Court, the Superior Court of the county shall have jurisdiction to direct the tax collecting authority then in office to make and complete returns of sale, and to execute and deliver deeds for the land so sold.
Amendment history
28 Del. Laws, c. 82, § 20; 30 Del. Laws, c. 82, § 5; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115
Source: view the official text
In this title (40 sections)
- 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
- 9-8759 · Owner’s petition and rights after redemption
- 9-8760 · Right of redemption by lienholder
- 9-8761 · Procedure to obtain deed
- 9-8771 · Sale of land; notice; certificate
- 9-8772 · Public notice of sale
- 9-8773 · Return of sale; deed upon approval of sale
- 9-8774 · Adjustment of tax sale proceedings upon change of office of…
- 9-8775 · Death of purchaser at tax sale
- 9-8776 · Approval or disapproval of sale; redemption
- 9-8777 · Action against personal representative of taxable
- 9-8778 · Costs upon sale of lands
- 9-8779 · Payment of excess from proceeds to owner
- 9-9101 · Definitions
- 9-9102 · Location of offices
- 9-9103 · Record books and supplies
- 9-9104 · Records
- 9-9105 · County offices; days open; penalties
- 9-9106 · Saturday as legal holiday for New Castle County and City of…
- 9-9107 · Authorization to pay employees on day preceding holiday
- 9-9108 · Disposition of fees
- 9-9109 · Duty to account for fees
- 9-9110 · Fee book; inspection and examination
- 9-9111 · Audit of fees
- 9-9112 · Liability for fees
- 9-9113 · Penalties for failure to collect and pay over fees
- 9-9114 · Bonds of recorder, clerk of the peace and register of wills