Delaware § 4368 Lien of taxes; enforcement

Delaware Statutes

§ 4368 — Lien of taxes; enforcement

Delaware § 4368

JurisdictionDelaware

Title7

PartAgricultural and Soil Conservation; Drainage and Reclamation of Lowlands

Ch. 43DREDGING AND MANAGEMENT OF LAGOONS

Subch.Taxation

This text of Delaware § 4368 (Lien of taxes; enforcement) 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. 7, § 4368 (2026).

Text

All taxes levied under this chapter shall constitute a first and paramount lien against the lands to which they apply from and after the date of such levy, subject only to the lien for state and county taxes, which lien may be enforced by sale or otherwise in the same manner as the lien for the county taxes. All such taxes shall be collected by the appropriate receiver of taxes and county treasurer as provided in § 4364 of this title. Penalties for failure to make payment by the due date shall apply to taxes levied under this chapter in the same manner and amount as in the case of county taxes, and funds so received shall be credited to the tax lagoon.

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All taxes levied under this chapter shall constitute a first and paramount lien against the lands to which they apply from and after the date of such levy, subject only to the lien for state and county taxes, which lien may be enforced by sale or otherwise in the same manner as the lien for the county taxes. All such taxes shall be collected by the appropriate receiver of taxes and county treasurer as provided in § 4364 of this title. Penalties for failure to make payment by the due date shall apply to taxes levied under this chapter in the same manner and amount as in the case of county taxes, and funds so received shall be credited to the tax lagoon.