Delaware § 8777 Action against personal representative of taxable

Delaware Statutes

§ 8777 — Action against personal representative of taxable

Delaware § 8777

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 § 8777 (Action against personal representative of taxable) 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, § 8777 (2026).

Text

The death of any taxable shall not prevent the recovery under this subchapter of any tax due and owing, but the tax collecting authority shall proceed for the collection thereof against the personal representative of such deceased taxable. If the lands and tenements of a deceased taxable are to be sold, it shall be sufficient for the tax collecting authority to suggest the death upon the record and give notice as described in this subchapter to the heirs at law or devisees of the land, as the case may be, and the executor or administrator of such deceased taxable, if any there be within the county.

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

The death of any taxable shall not prevent the recovery under this subchapter of any tax due and owing, but the tax collecting authority shall proceed for the collection thereof against the personal representative of such deceased taxable. If the lands and tenements of a deceased taxable are to be sold, it shall be sufficient for the tax collecting authority to suggest the death upon the record and give notice as described in this subchapter to the heirs at law or devisees of the land, as the case may be, and the executor or administrator of such deceased taxable, if any there be within the county.

Legislative History

28 Del. Laws, c. 82, § 24 ; 33 Del. Laws, c. 84, § 19 ; Code 1935, §§ 1416, 1449; 9 Del. C. 1953, § 8777; 57 Del. Laws, c. 762, § 24G ; 71 Del. Laws, c. 401, § 115