Delaware § 8614 Officials conducting sale of property to notify receiver; pay tax

Delaware Statutes

§ 8614 — Officials conducting sale of property to notify receiver; pay tax

Delaware § 8614

Title9

PartCounty Taxes

Ch. 86COLLECTION OF TAXES

This text of Delaware § 8614 (Officials conducting sale of property to notify receiver; pay tax) 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. 9, § 8614 (2026).

Text

Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.

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Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.

Legislative History

28 Del. Laws, c. 82, § 29 ; 33 Del. Laws, c. 84, § 24 ; Code 1935, §§ 1421, 1454; 9 Del. C. 1953, § 8615; 55 Del. Laws, c. 85, § 24A ; 71 Del. Laws, c. 401, § 111