§ 8701 — Collection permitted from personal property or real property

(a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person’s taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part or portion of the lands and tenements.

(b) Land alienated by the taxable shall not be sold until other property of the taxable shall have been disposed of.

(c) If the tax be paid on land alienated, the lien of the tax thereon shall be discharged.

(d) (1) Notwithstanding subsection (a) of this section or any other Delaware or county law to the contrary, if a taxpayer enters into a payment plan authorized under § 8604(d) of this title or any other law and complies with the payment plan, New Castle County’s tax collecting authority may not collect the taxes owed out of the taxpayer’s real or personal property, including by doing any of the following:

a. Filing a civil action.

b. Garnishing a taxpayer’s wages.

c. Seizing the taxpayer’s real or personal property.

d. Issuing a monition.

e. Filing for a writ of venditioni exponas.

f. Instituting attachment proceedings under subchapter III, Chapter 87 of this title.

g. Selling the taxpayer’s real or personal property through a sheriff sale or any other legal proceeding.

h. Filing an action to collect on a tax lien.

(2) This subsection applies to New Castle County taxes and school taxes assessed on residential property for the 2025-2026 tax year.

Legislative History

28 Del. Laws, c. 82, § 27 ; 33 Del. Laws, c. 84, § 22 ; Code 1935, §§ 1419, 1452; 42 Del. Laws, c. 109, § 1 ; 9 Del. C. 1953, § 8701; 85 Del. Laws, c. 134, § 4