Delaware § 8705 Lien of taxes

Delaware Statutes

§ 8705 — Lien of taxes

Delaware § 8705

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 87COLLECTION OF DELINQUENT TAXES

Subch.General Provisions

This text of Delaware § 8705 (Lien of taxes) 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, § 8705 (2026).

Text

(a)All taxes assessed against real estate by New Castle County shall continue a lien against such real estate 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 that it was assessed, then the lien shall continue until the tax is collected.

(b)All taxes assessed against real estate by Sussex County shall continue a lien against such real estate 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 that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.

(c)The priority of such liens in any of the 3

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(a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate 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 that it was assessed, then the lien shall continue until the tax is collected.

(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate 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 that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.

(c) The priority of such liens in any of the 3 counties shall be as given in Title 25.

(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate 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 that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.

Legislative History

15 Del. Laws, c. 476 ; 16 Del. Laws, c. 141 ; 19 Del. Laws, c. 556 ; 20 Del. Laws, c. 373, § 1 ; 20 Del. Laws, App. p. 8,, § 11; Code 1915, §§ 1152, 2870; 40 Del. Laws, c. 135, § 1 ; Code 1935, §§ 1348, 3351; 9 Del. C. 1953, § 8705; 55 Del. Laws, c. 85, § 25B ; 57 Del. Laws, c. 762, § 24B ; 60 Del. Laws, c. 607, §§ 1, 2 ; 65 Del. Laws, c. 60, § 1 ; 82 Del. Laws, c. 225, § 2