Delaware § 8732 No proceedings unless tax is a lien upon property; construction of term “Superior Court.”

Delaware Statutes

§ 8732 — No proceedings unless tax is a lien upon property; construction of term “Superior Court.”

Delaware § 8732

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 87COLLECTION OF DELINQUENT TAXES

Subch.Monition Method of Sale

This text of Delaware § 8732 (No proceedings unless tax is a lien upon property; construction of term “Superior Court.”) 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, § 8732 (2026).

Text

(a)No proceedings shall be brought under this subchapter unless the tax or assessment sought to be collected hereunder shall at the time of the filing of the praecipe in the office of the prothonotary be and constitute a lien upon the property against which the tax or assessment was assessed or laid.

(b)Whenever the Superior Court is mentioned in this subchapter, the same shall be held to embrace the Judges or any Judge thereof, and any act required or authorized to be done under this subchapter may be done by the Superior Court or any Judge thereof in vacation thereof, as well as in term time.

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(a) No proceedings shall be brought under this subchapter unless the tax or assessment sought to be collected hereunder shall at the time of the filing of the praecipe in the office of the prothonotary be and constitute a lien upon the property against which the tax or assessment was assessed or laid.

(b) Whenever the Superior Court is mentioned in this subchapter, the same shall be held to embrace the Judges or any Judge thereof, and any act required or authorized to be done under this subchapter may be done by the Superior Court or any Judge thereof in vacation thereof, as well as in term time.