Delaware § 2903 Duration of lien

Delaware Statutes

§ 2903 — Duration of lien

Delaware § 2903

Title25

PartMortgages and Other Liens

Ch. 29LIENS OF THE STATE AND/OR ITS POLITICAL SUBDIVISIONS

This text of Delaware § 2903 (Duration of lien) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 25, § 2903 (2026).

Text

(a)In New Castle County, all taxes assessed against real estate shall continue a lien against the real estate within the County for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time it was assessed, the lien shall continue until the tax is collected.

(b)In Kent and Sussex Counties, the lien for county taxes shall be as provided for under § 8705 of Title 9, and the lien for state taxes shall remain a lien as provided for under § 554 of Title 30, and the lien for school taxes shall remain a lien as provided for under § 8705 of Title 9, and, unless a period greater than 10 years is provided by a municipality’s charter, the lien for town or municipal taxes shall remain a lien for the peri

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(a) In New Castle County, all taxes assessed against real estate shall continue a lien against the real estate within the County for 10 years from July 1 of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time it was assessed, the lien shall continue until the tax is collected.

(b) In Kent and Sussex Counties, the lien for county taxes shall be as provided for under § 8705 of Title 9, and the lien for state taxes shall remain a lien as provided for under § 554 of Title 30, and the lien for school taxes shall remain a lien as provided for under § 8705 of Title 9, and, unless a period greater than 10 years is provided by a municipality’s charter, the lien for town or municipal taxes shall remain a lien for the period of 10 years from the date prescribed by the charter of the town or city for the delivery of the duplicate of the town or city to the collector thereof and no longer. The collectors, in collecting taxes out of real estate upon which they are a lien under the provisions of § 2901 of this title, shall proceed in the manner prescribed by law for the collection of taxes out of real estate.

Legislative History

15 Del. Laws, c. 476 ; 16 Del. Laws, c. 141 ; 19 Del. Laws, c. 556 ; 20 Del. Laws, Appendix, page 8,, § 11; Code 1915, §§ 1152, 2870; 33 Del. Laws, c. 82, § 2 ; 40 Del. Laws, c. 135, § 1 ; 40 Del. Laws, c. 238, §§ 1-3 ; Code 1935, §§ 1348, 3351; 25 Del. C. 1953, § 2903; 82 Del. Laws, c. 225, § 1