Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8777
Action against personal representative of taxable
The death of any taxable shall not prevent the recovery under this subchapter of any tax due and owing, but the tax collecting authority shall proceed for the collection thereof against the personal representative of such deceased taxable. If the lands and tenements of a deceased taxable are to be sold, it shall be sufficient for the tax collecting authority to suggest the death upon the record and give notice as described in this subchapter to the heirs at law or devisees of the land, as the case may be, and the executor or administrator of such deceased taxable, if any there be within the county.
Amendment history
28 Del. Laws, c. 82, § 24; 33 Del. Laws, c. 84, § 19; 57 Del. Laws, c. 762, § 24G; 71 Del. Laws, c. 401, § 115
Source: view the official text
In this title (40 sections)
- 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
- 9-9115 · Bond of Register in Chancery [Repealed]
- 9-9116 · Cancellation of bonds
- 9-9117 · Satisfaction of bonds