Delaware § 8705 Lien of taxes

Delaware Statutes

§ 8705 — Lien of taxes

Delaware·Title 9·Part County Taxes·Ch. 87 COLLECTION OF DELINQUENT TAXES·Subch. General Provisions

(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

Free access — add to your briefcase to read the full text and ask questions with AI

(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.

Delaware § 8705 (Lien of taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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