Delaware § 8774 Adjustment of tax sale proceedings upon change of office of tax collecting authority

Delaware Statutes

§ 8774 — Adjustment of tax sale proceedings upon change of office of tax collecting authority

Delaware § 8774

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 87COLLECTION OF DELINQUENT TAXES

Subch.Sale of Land for Delinquent Taxes in Kent and Sussex Counties

This text of Delaware § 8774 (Adjustment of tax sale proceedings upon change of office of tax collecting authority) 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, § 8774 (2026).

Text

(a)In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer’s powers, rights and duties in respect of the sale.

(b)In case the term of office of any tax collecting authority shall expire before the proceedings for the sale of lands shall have been completed, the tax collecting authority shall continue in the powers, duties and responsibilities in respect of the sale until the same shall have been finally approved by the Court.

(c)If any outgoing tax collecting authority shall die or remove from this State before any sale of lands conducted by such authority shall have been approved by the Court, the Superior Court of t

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(a) In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer’s powers, rights and duties in respect of the sale.

(b) In case the term of office of any tax collecting authority shall expire before the proceedings for the sale of lands shall have been completed, the tax collecting authority shall continue in the powers, duties and responsibilities in respect of the sale until the same shall have been finally approved by the Court.

(c) If any outgoing tax collecting authority shall die or remove from this State before any sale of lands conducted by such authority shall have been approved by the Court, the Superior Court of the county shall have jurisdiction to direct the tax collecting authority then in office to make and complete returns of sale, and to execute and deliver deeds for the land so sold.

Legislative History

28 Del. Laws, c. 82, § 20 ; 30 Del. Laws, c. 82, § 5 ; Code 1935, § 1445; 9 Del. C. 1953, § 8774; 57 Del. Laws, c. 762, § 24G ; 70 Del. Laws, c. 186, § 1 ; 71 Del. Laws, c. 401, § 115