Collection of Delinquent Taxes

Del. Code tit. 9, ch. 87
in effect

Del. Code tit. 9, § 8701 Collection permitted from personal property or real property.

(a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person’s taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part or portion of the lands and tenements. (b) Land alienated by the taxable shall not be sold until other property of the taxable shall have been disposed of. (c) If the tax be paid on land alienated, the lien of the tax thereon shall be discharged. (d) (1) Notwithstanding subsection (a) of this section or any other Delaware or county law to the contrary, if a taxpayer enters into a payment plan authorized under § 8604(d) of this title or any other law and complies with the payment plan, New Castle County’s tax collecting authority may not collect the taxes owed out of the taxpayer’s real or personal property, including by doing any of the following: a. Filing a civil action. b. Garnishing a taxpayer’s wages. c. Seizing the taxpayer’s real or personal property. d. Issuing a monition. e. Filing for a writ of venditioni exponas. f. Instituting attachment proceedings under subchapter III, Chapter 87 of this title. g. Selling the taxpayer’s real or personal property through a sheriff sale or any other legal proceeding. h. Filing an action to collect on a tax lien. (2) This subsection applies to New Castle County taxes and school taxes assessed on residential property for the 2025-2026 tax year.

Del. Code tit. 9, § 8702 Proceedings against guardian or trustee.

Any proceedings authorized herein may be brought against the guardian or trustee of the owner of any property and any judgment recovered against the guardian or trustee shall be binding upon the real and personal estate belonging to the person he or she represents. Any person who owns or has any interest in any real estate upon which county taxes have been levied and is under the disability of infancy or incompetency of mind and does not have a guardian or trustee may be made a party defendant in any proceeding, and a guardian ad litem or trustee ad litem upon the bringing of the proceedings shall be appointed by the Superior Court or the Court of Common Pleas or by the justice of the peace upon the petition of the plaintiff in the proceeding.

Del. Code tit. 9, § 8703 Remedies cumulative.

The remedies herein provided are cumulative and, if 2 or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other proceedings. However, when the full amount due for taxes upon the property for the year shall have been fully paid to the plaintiff in any proceeding, together with all costs in all proceedings then pending, the plaintiff shall enter upon the records thereof discontinuances thereof.

Del. Code tit. 9, § 8704 Survival of prior liens.

Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent County or Department of Finance of Sussex County under the provisions of this chapter which were valid and subsisting liens or encumbrances at the time of the sale for taxes (other than the lien for the taxes for the collection of which such sale is made), shall not be discharged or anywise affected by such sale, and such sale shall be subject to such liens or encumbrances.

Del. Code tit. 9, § 8705 Lien of taxes.

(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.

Del. Code tit. 9, § 8706 Extension of tax lien in Kent or Sussex Counties.

The lien of any taxes upon real estate in Kent or Sussex Counties may be extended in the manner following: The tax collecting authority shall, prior to the expiration of the lien of the taxes, file with the prothonotary of the county a certificate containing the name of the taxable, the amount of the assessment, distinguishing the real property and capitation tax, the year for which the taxes may be levied, the rate of taxes, the total tax levied, the date from which the penalty for nonpayment of tax shall begin, and the rate of such penalty per month. The prothonotary shall thereupon file the certificate and enter an abstract thereof upon a record to be kept in the prothonotary’s office and to be known as “Tax Lien Record.” The lien of the tax shall thereupon be extended and remain a lien against all the real property of the taxable within the county, inclusive of all real property, alienated by the taxable subsequent to the levy of the tax, and shall extend back to the date of the levy of the tax, and shall continue in force for a period of 5 years from the date of the levy, subject to the same conditions and limitations as of a judgment recovered in the Superior Court, and a writ of levari facias may issue thereon for the sale of the taxable’s real estate at the direction of such tax collecting authority as on any such judgment, and shall be in the name of the State against the taxable. The same provisions of law respecting the sale of lands under a writ of levari facias or execution process as in other cases shall apply to the sale of lands made under this section.

Del. Code tit. 9, § 8707 Distress.

The remedy by distress, as prescribed by law, is preserved to the tax collecting authority of each county for the collection of any taxes that may be due and unpaid.

Del. Code tit. 9, § 8708 Actions for recovery in New Castle County — Appeals; attachment.

(a) The Office of Finance in New Castle County, if it fails to proceed or is prevented from proceeding by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as it is by law authorized to collect in a civil action in any court of competent jurisdiction, against the person to whom property is assessed or in case the property is owned by any person to whom it is not assessed, then against the owner or owners of the property. If service, as in other civil actions or actions of debt, be had upon any 1 of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of the real estate, if a copy of the writ is left with the tenant in possession or posted upon the premises 6 days before the return of the process. In such an action, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, as will be sufficient to identify the same and the year for which the taxes were levied. (b) A right of appeal shall be the same as in other civil actions. (c) In case any defendant is a nonresident or a corporation not organized under the laws of this State, proceedings may be had in the Superior Court for the county by attachment. The writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the Office of Finance shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of the State (as the case may be), and that the defendant or it is justly indebted for taxes in the sum of . . . . . . dollars.

Del. Code tit. 9, § 8709 Actions for recovery in New Castle County — Judgments; execution.

If judgment be rendered in favor of the Office of Finance in an action under § 8708 of this title, an execution shall issue against the real or personal estate of the defendant. No execution against the real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a justice of the peace and it is the desire of the Office of Finance to proceed against the real estate, the Office of Finance shall take a transcript of the judgment from the Court of Common Pleas or justice of the peace and cause the same to be entered in the Superior Court in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment shall relate back and take effect from July 1 of the year for which the taxes upon which the judgment was recovered were levied.

Del. Code tit. 9, § 8710 Actions for recovery in Kent and Sussex Counties; judgments; execution.

(a) At any time after the delivery of the duplicates and warrants and without notice to the taxable, the tax collecting authority may institute suit before any justice of the peace of this State in any of the counties in the State for the recovery of any tax due and unpaid, and, in an action of debt, may recover judgment against any taxable, and upon such judgment may sue out writs of execution as in case of other judgments recovered before a justice of the peace. The action shall be brought in the name of “. . . . . . . . . . . . . . . . . . . . Receiver of Taxes and County Treasurer for . . . . . . . . . . . . . . . . . . . . County.” In Sussex County, the action should be brought in the name “. . . . . . . . . . . . . . . . . . . ., Director of Finance for Sussex County.” (b) In Sussex County execution shall be and constitute a lien upon all the personal property of the taxable within the County of Sussex which, by virtue of the execution, shall be levied upon within 30 days after the issuance thereof, and such lien shall have preference and priority to all other liens on the personal property created or suffered by the taxable, although such other lien or liens be of a date prior to the time of the attachment of such lien for taxes.

Del. Code tit. 9, § 8711 Attachment of wages.

(a) Any tax collecting authority may at any time notify in writing the person or corporation by whom any taxable is employed that the tax of the employee is due, delinquent and unpaid, and thereupon the employer shall deduct from the wages, or from any sum due such employee, the amount of the tax due from such employee, and charge the same against the employee. If such employer refuses or neglects to comply with the provisions of this section within 3 months from the time of receiving such notice, the employer shall be personally liable for the tax of such person as to whom notice has been given. The amount of the tax may be recovered from such employer by the tax collecting authority in an action of debt before any justice of the peace. (b) When the amount of such tax is held by any employer under the provisions of this section, the employer shall pay the same to the tax collecting authority within 30 days thereafter. A copy of this section shall accompany all written notices to employers.

Del. Code tit. 9, § 8721 Monition method established.

In addition to all existing methods and authority for the collection of taxes due to the tax collecting authority, or former County Tax Collectors, or former Receivers of Taxes and County Treasurers of New Castle or Sussex Counties, the monition method and authority is established.

Del. Code tit. 9, § 8722 Praecipe; judgment; monition.

(a) The tax collecting authority may file a praecipe in the office of the prothonotary of the Superior Court in and for the county where the property is located. (b) The praecipe shall contain the name of the person against whom the taxes sought to be collected were assessed, a copy of the bill or bills showing the amount of taxes due, and the property against which the taxes were assessed. The description of the property, as the same appears upon the assessment rolls of the county where the property is located, shall be a sufficient identification and description of the property. Thereupon the prothonotary shall make a record of the same on a special judgment docket of the Superior Court against the property mentioned or described in the praecipe which record shall consist of the following: (1) The name of the person in whose name the assessment was made; (2) The description of the property as the same shall appear upon the assessment rolls; (3) The year or years for which the taxes are due and payable; (4) The date of the filing of such praecipe; (5) The amount of the judgment, the same being the amount set forth in the praecipe. Such judgment shall be indexed in the judgment docket itself under the hundred in which the property is located as the location appears upon the assessment rolls so prepared, and under the hundred by communities where the name of the community appears upon the assessment rolls so prepared, and by referring to the page in the judgment docket whereon the record shall appear. (c) Thereafter upon a praecipe for monition filed in the office of the prothonotary by the tax collecting authority, a monition shall be issued by the prothonotary to the sheriff of the county where the property is located, which monition shall briefly state the amount of the judgment for the taxes due and the years thereof, including accrued penalty thereon, together with a brief description of the property upon which the taxes are a lien. A description of the property as it appears upon the assessment rolls shall be sufficient. (d) The tax collecting authority for New Castle, Kent and Sussex Counties may initiate and complete the monitions process against any property designated by the authority as having an unknown owner for a continuous period in excess of 5 years. Notwithstanding that an investigation of chain of title to such property has not been performed, and notwithstanding any provision of this chapter to the contrary, the taxing authority shall be exempted from any obligation expressed therein that cannot be satisfied due to the absence of a known owner, including but not limited to notification of sale to the record owner and provision of copies of bills showing amounts due.

Del. Code tit. 9, § 8723 Form of monition.

The monition shall be in substantially the following form: To all persons having or claiming to have any title, interest or lien upon the within described premises, take warning that unless the judgment for the taxes or assessment stated herein is paid within 20 days after the date hereof or within such period of 20 days, evidence of the payment of taxes herein claimed shall be filed in the office of the prothonotary, which evidence shall be in the form of a receipted tax bill or duplicate thereof, bearing date prior to the filing of the lien in the office of the prothonotary for the county where the property is located, the tax collecting authority may proceed to sell the property herein mentioned or described for the purpose of collecting the judgment for the taxes or assessments herein stated, including accrued penalties and all costs incurred in the collections process. Name of person in whose name property is assessed Description of property Year or Years Amount of Judgment

Del. Code tit. 9, § 8724 Posting of monition; sheriff’s return; alias or pluries monition.

(a) The monition, or a copy thereof, shall be posted by the sheriff upon some prominent place or part of the property against which the judgment for the taxes or assessment is a lien, and the sheriff shall make due and proper return of his or her proceedings under the monition to the prothonotary, within 10 days after the posting of the monition. (b) Alias or pluries monition may issue upon like praecipe. The posting of the notice as herein required shall constitute notice to the owner or owners and all persons having any interest in the property.

Del. Code tit. 9, § 8725 Issuance and form of writ of venditioni exponas.

(a) At any time after the expiration of 20 days following the return of the sheriff upon the monition, unless before the expiration of the 20 days the judgment and cost on the judgment shall be paid or evidence of the payment of such taxes evidenced by a receipted tax bill or a duplicate thereof bearing date therefor prior to the filing of the lien for record in the office of the prothonotary, upon application in writing by the tax collecting authority, a writ of venditioni exponas shall issue out of the office of the prothonotary directed to the sheriff commanding the sheriff to sell the property mentioned or described in the writ and make due return of such proceedings thereunder in the same manner as is now applicable with respect to similar writs of venditioni exponas issued out of the Superior Court. The property shall be described in the writ under the description thereof as it appears on the assessment rolls and by metes and bounds where obtainable, but nothing herein contained shall be construed to invalidate a writ or a sale pursuant thereto containing only the description as it appears on the assessment rolls or a writ bearing only a description by metes and bounds. (b) The writ shall be substantially in the following form: NEW CASTLE (KENT) (SUSSEX) COUNTY, SS. The State of Delaware. TO THE SHERIFF OF ________________________________COUNTY, GREETINGS: WHEREAS, by a Monition issued out of the Superior Court dated at ________________________________, the ________________ day of ________________ A.D. 20.________, IT WAS COMMANDED, that you should post the said Monition or copy thereof upon the real estate therein mentioned and described, and make a return to the said Superior Court within ten days after said posting. That on the .________________________________ day of ________________A.D. 20. ________, you returned that a copy of the said Monition was posted on the real estate therein mentioned and described on the ________________________________ day of ________________A.D. 20. ________. We therefore now command you to expose to public sale, the real estate mentioned and described in said Monition as follows: ________________________________ and that you should cause to be made as well a certain debt of ________________ Dollars ($________) lawful money of the United States, which to the said Department of Finance of New Castle (Sussex) County (Receiver of Taxes for Kent County), is due and owing, as also the sum of ________________ Dollars ($.________) lawful money as aforesaid, for its costs, which it has sustained by the detaining of that debt, whereof the said ________________________________ was convicted as it appears of record and against which said property it is a lien: And have you that money before the Judges of our Superior Court at ________________________________, on Monday the ________________ day of Next, to render to the said Department of Finance of New Castle (Sussex) County (Receiver of Taxes for Kent County) as aforesaid, for its debt and costs as aforesaid, and this writ: WITNESSETH, the Honorable ________________________________ at ________________, the ________________ day of . . . . . . A.D. 20________ ________________________________________________________________Prothonotary Issued: (c) The description contained in such monition shall be a sufficient description of the real estate to be sold under such writ.

Del. Code tit. 9, § 8726 Sales subject to approval of Department of Finance or Chief County Financial Officer; prequalification of bidders.

(a) The department of finance or the chief county financial officer as designated by the county governing body may approve or disapprove the final bid at a sale made by the sheriff under this subchapter for any public purpose or reason, including the failure of the successful bidder or its affiliates to comply with the requirements of any law or regulation with respect to any other real property owned by such successful bidder or its affiliates, the failure of such successful bidder or its affiliates to timely pay any amounts owed to the State or any county or municipality or the inability of the successful bidder to remedy any unlawful conditions at the property subject to such sheriff sale in a timely manner; provided that the notice of the public sale includes that such sale is “subject to the approval of the department of finance or the chief county financial officer” in the terms of sale. In the event the department of finance or the chief county financial officer does not approve the final bid at such sale, the said department of finance or chief county financial officer may expose the property to another and as many succeeding sales as it chooses. (b) Provided that the notice of the public sale so indicates, the county governing body may require that bidders at a sheriff sale, prior to any bid, certify to the county governing body that such bidder, either directly or through any affiliated entities, does not own any interest in any real property in such county that: (1) Has amounts past due identified in § 2901(a) of Title 25, in excess of $1,000; or (2) Has been vacant for at least 18 consecutive months and such property is not subject to a valid building permit or a pending land use application. Organizations that are exempt from federal taxation pursuant to § 501(c)(3) of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] and that have been building, rehabilitating, and providing affordable housing units within the State for at least 5 years, and community development corporations, as defined in 42 U.S.C. § 9802, shall be exempt from these provisions upon certification of such status by the county. (c) The county shall generate a certificate that the bidder shall present to the sheriff prior to the sale, and the sheriff shall require presentation of such certificate prior to registering any bidder. The county may establish a fee that reflects the costs of preparing and issuing the certificate that shall be paid by bidder prior to issuance of the certificate. (d) For purposes of this section, “affiliated entity” means either of the following: (1) Any other entity that is under common control with the bidder. (2) Any person or entity who directly or indirectly holds any beneficial or ownership interest in the bidder of 5% or greater. (e) If a sale is subject to approval of the department of finance or the chief county financial officer, no assignment of a successful bid shall occur without the approval of the department of finance or the chief county financial officer. If the county requires certification of bidders at a sale, no assignment of a successful bid shall occur unless the assignee secures a certification from the county consistent with requirements of this section or qualifies as a land bank pursuant to § 4703 of Title 31.

Del. Code tit. 9, § 8727 Title of property sold.

Any real estate or interest therein sold under the provisions of this subchapter shall vest in the purchaser all the right, title and interest of the person in whose name the property was assessed, and/or all right, title and interest of the person or persons who are the owners thereof, and likewise freed and discharged from any liens and encumbrances, dower or curtesy or statutory right, in the nature of a dower or curtesy, whether absolute or inchoate, in or to the real estate.

Del. Code tit. 9, § 8728 Petition by purchasers for deed of conveyance.

If the owner of the property or the owner’s legal representatives fail to redeem the property as provided in this subchapter, the purchaser of the property or the purchaser’s legal representatives, successors or assigns may present a petition to the Superior Court setting forth the appropriate facts in conformity with this subchapter and pray that the Superior Court make an order directing the Sheriff, then in office, to execute, acknowledge and deliver a deed conveying the title to the property to the petitioner; and thereupon the Superior Court shall have power, after a hearing upon the petition, to issue an order directing the Sheriff to execute, acknowledge and deliver a deed as prayed for in the petition. A description of the property as the same shall appear upon the assessment rolls, and a description by metes and bounds where obtainable shall be a sufficient description in any such deed.

Del. Code tit. 9, § 8729 Redemption by owner.

The owner of any such real estate sold under this subchapter or the owner’s legal representatives may redeem the same at any time within 60 days from the day the sale thereof is approved by the Court, by paying to the purchaser or his or her legal representatives, successors or assigns, the amount of the purchase price and 15 percent in addition thereto, together with all costs incurred in the cause; or if the purchaser or his or her legal representatives, successors or assigns refuse to receive the same, or do not reside or cannot be found within the county where the property is located, by paying the amount into the Court for the use of the purchaser, his or her legal representatives or assigns.

Del. Code tit. 9, § 8730 Petition by owner after redemption for entry on judgment record.

If the owner of any real estate sold under an order of sale or the owner’s legal representative redeems the real estate, he or she may present to the Superior Court a petition setting forth that fact and thereupon the Superior Court, after hearing and determining the facts set forth in the petition, shall have power to cause to be entered upon the record of the judgment, under which the real estate was sold, a memorandum that the real estate described in the proceedings upon which the judgment was entered has been redeemed. Thereafter the owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof, excepting so far as the liens have been discharged or reduced by the application of the proceeds by the sheriff from the sale.

Del. Code tit. 9, § 8731 Regularity of proceedings under venditioni exponas.

Upon the return of the proceedings under a writ of venditioni exponas, the Superior Court may inquire into the regularity of the proceedings thereunder, and either approve the sale or set it aside.

Del. Code tit. 9, § 8732 No proceedings unless tax is a lien upon property; construction of term “Superior Court.”

(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.

Del. Code tit. 9, § 8733 Fees and costs.

(a) The fees and costs to be taxed in all proceedings under this subchapter, where not otherwise provided for, shall be as follows: The following fees shall be charged by the prothonotary: $ 1.10 2.75 2.75 2.25 1.00 1.00 1.00 The following fees shall be charged by the Sheriff: .75 .75 The following fee shall be charged by the tax collecting authority for Kent County: 25.00 The following fee shall be charged by the tax collecting authority for Sussex County: 25.00 All other charges not covered by this section shall be the same as are provided by law. (b) In addition to the fees set forth above, the costs to be taxed in all proceedings under this subchapter which are brought in Sussex County may include all reasonable attorney’s fees, as determined by the Court, incurred by the County in connection with each respective proceeding. (c) This section shall not apply to Kent County. The county government of Kent County may provide by ordinance for fees and costs to be taxed in all proceedings under this subchapter. (d) County Council of New Castle County may provide by ordinance for fees and costs to be taxed in all proceedings under this chapter.

Del. Code tit. 9, § 8741 Legal proceedings to collect unpaid taxes.

The Office of Finance of New Castle County may, on or after January 1 in every year, institute proceedings against all persons in such County liable for the payment of any taxes payable to the County then remaining due and unpaid for any year or years prior thereto.

Del. Code tit. 9, § 8742 Where attachment proceedings brought.

(a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction. (b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law.

Del. Code tit. 9, § 8743 Affidavit and writ of attachment.

(a) In attachment proceedings under this subchapter, an affidavit shall be made and filed by the office of finance, or by some creditable person for it, stating that the defendant is justly indebted to the plaintiff in the sum of (stating the sum due for taxes) for the year (stating the year for which the taxes are due) with the prothonotary of the appropriate court and thereupon the prothonotary or Clerk of the Court of Common Pleas or the justice of the peace (as the case may be), shall issue a writ of attachment directed to the Sheriff of New Castle County commanding the Sheriff that the Sheriff attach all the lands and tenements, goods and chattels, rights and credits, moneys and effects of the defendant within New Castle County to answer the plaintiff in a cause of action wherein the sum of . . . . . . . . dollars for taxes for the year . . . . . . is demanded and that the Sheriff summon any garnishee or garnishees of the defendant found within the Sheriff’s bailiwick to appear before the Superior Court or before the Court of Common Pleas or before the justice of the peace (as the case may be), on the . . . . . . . . day of . . . . . . . ., A.D. . . . . . . at . . . . . . o’clock in the . . . . . . to answer what goods and chattels, rights and credits, moneys and effects of the defendant may be in the defendant’s hands and that the defendant have then and there the writ of attachment with the defendant’s doings thereon duly endorsed. The writ of attachment shall be returnable within 15 days. There shall be omitted from the writ of attachment, if issued by the Clerk of the Court of Common Pleas or by a justice of the peace the words “lands and tenements.” (b) Under the writ of attachment, if issued by the prothonotary, the sheriff shall be authorized to attach not only the lands and tenements belonging to the defendant, but such other lands and tenements, or any part thereof, theretofore belonging to the defendant against which the taxes sued for are a lien. (c) If the sheriff is unable to find any property, rights, credits, moneys or effects of the defendant subject to attachment within the sheriff’s bailiwick or in the hands of any person within the sheriff’s bailiwick, then a further writ or writs of attachment may be issued until the sheriff shall find property, rights, credits, moneys or effects subject to attachment within the sheriff’s bailiwick.

Del. Code tit. 9, § 8744 Notice of attachment to defendant.

(a) Notice of the attachment shall also be given to the defendant whenever practicable. If the defendant is a person, such writ may either be served upon the defendant personally or by leaving a copy thereof at the defendant’s usual place of abode within New Castle County more than 6 days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the president or 1 of the directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than 6 days before the return thereof in the presence of an adult person, or if the person does not reside in New Castle County, or if the corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the defendant more than 6 days before the return thereof. (b) The day of mailing shall be deemed and taken as the day of the giving of the notice, but the failure to give the notice shall not divest the court or the justice of the peace before whom the proceedings were instituted of jurisdiction to hear and determine the proceedings.

Del. Code tit. 9, § 8745 Affidavit of defense; time limit.

The defendant in any attachment whose property has been attached at any time before the expiration of 10 days after the return of attachment may file in the court or with the justice of the peace where the writ is returnable an affidavit denying the demand of the plaintiff in whole or in part.

Del. Code tit. 9, § 8746 Judgment for want of an affidavit of defense.

In every case in which property of the defendant has been attached, and no affidavit is filed by the defendant, judgment on motion shall be entered in favor of the plaintiff and against the defendant for the amount shown to be due by the affidavit filed by the plaintiff together with the plaintiff’s costs.

Del. Code tit. 9, § 8747 Trial.

Where property of the defendant has been attached and an affidavit has been filed by the defendant, the Superior Court or the Court of Common Pleas or the justice of the peace (as the case may be), shall proceed to direct an issue to be tried by a jury at the bar of the Superior Court or by a reference to 3 judicious and impartial citizens before the Court of Common Pleas to be appointed by the Court or before the justice of the peace to be appointed by the justice of the peace (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.

Del. Code tit. 9, § 8748 Discharge of property or garnishee upon posting bond.

If the defendant gives to the plaintiff a bond with sufficient surety to be approved by the sheriff before the return of the attachment or by the court or justice of the peace (as the case may be), after the return thereof to pay any judgment recovered against the defendant with costs, the property attached and the garnishee summoned shall be discharged.

Del. Code tit. 9, § 8749 Judgment and sale of property.

If a bond be not given, the court or justice of the peace (as the case may be), upon the entry of judgment against the defendant and upon the petition of the plaintiff, shall forthwith make an order for the sale of the property attached upon due notice or so much thereof as shall be necessary to pay the judgment with the costs, and shall render judgment against every garnishee summoned upon the attachment that has answered, confessing property in his, her or its hands or upon the verdict of a jury in the Superior Court against him or her or upon the finding against him or her on a hearing before the Court of Common Pleas or justice of the peace (as the case may be), if required to plead, as in other proceedings by attachment.

Del. Code tit. 9, § 8750 Notice of order to sell to lienholders of real estate.

If the property attached is in whole or in part real estate, the court making the order for the sale of property shall also order that notice be given to all persons holding liens and encumbrances against the real estate, as set out in the petition of the plaintiff but the failure to include in the petition or in the order the name of any person holding any such lien or encumbrance or the failure to give such notice to such person shall not be sufficient cause to set aside such sale, but the real estate so sold shall not be sold or discharged of liens and encumbrances existing against it held by any person not named in the order and not served with the notice. The notice shall be served personally upon such persons holding liens at least 6 days before the day of sale, by delivering to each of such persons a copy of the order of sale or by leaving a copy thereof at the usual place of abode of such persons within New Castle County in the presence of an adult person. In case it appears to the court that any of such persons holding liens has no known place of abode within New Castle County and cannot be served personally, the court shall order that publication of notice of the sale be made in such newspaper or newspapers published in New Castle County as shall in the judgment of the court best serve to bring to such person knowledge of the sale.

Del. Code tit. 9, § 8751 Return of residue to defendant.

The residue of property attached, after satisfying the judgment and costs, shall be restored or paid to the defendant without delay.

Del. Code tit. 9, § 8752 Exemption laws do not apply; those liable as garnishee.

The defendant in any writ of attachment under this subchapter shall not be entitled to the benefit of any of the exemption laws of this State. All persons, firms, associations, corporations, public and private, including banks, trust companies, savings institutions, loan associations and insurance companies and public officers and the agents, servants and trustees of the defendant shall be liable to be summoned as garnishee for which purpose service of the summons as provided in other attachment cases shall be sufficient to render the persons and the officers of the corporations subject to all the liabilities provided by law and the answer of such persons and of such officers so served with the attachment shall be enforced in the same manner as is now provided by law in other cases.

Del. Code tit. 9, § 8753 Purchase at Sheriff’s Sale by agent of County.

New Castle County Council may authorize any person to bid at the sale of any real estate under this chapter and, in the event that such person is the highest and best bidder therefor, title thereto shall be taken in the name of New Castle County. County Council shall not authorize anyone to bid in excess of the aggregate amount of all taxes, service charges, penalties and obligations due to New Castle County, including costs incurred in the collection process.

Del. Code tit. 9, § 8754 Proceedings to collect taxes where delay may lose benefit of process.

The tax collecting authority may at any time prior to January 1 in any year institute proceedings against any person liable for the payment of any taxes payable to the county and due to it then remaining unpaid for the year in the manner provided for in this subchapter upon there being stated in the affidavit as provided in § 8743 of this title the further fact that the affiant has just caused to believe that the plaintiff will lose the benefit of the plaintiff’s process by delay.

Del. Code tit. 9, § 8755 Penalty for removing attached property from County.

Whoever, without the consent of the plaintiff in any writ of attachment issued under the provisions of this subchapter, secretes, destroys or removes from the county any property seized under a writ of attachment issued under this subchapter, shall be fined in a sum equal to the value of the property secreted, destroyed or removed and shall also be imprisoned not more than 1 year.

Del. Code tit. 9, § 8756 Procedure upon failure of bonded defendant to pay judgment.

In every case in which the defendant has given to the plaintiff a bond in the manner provided for in this subchapter and judgment has been entered against the defendant, if the defendant fails to pay to the plaintiff the judgment with interest and costs within 20 days from the entry thereof, the plaintiff shall upon the expiration of the 20 days forthwith institute an action of debt upon the bond in some court of competent jurisdiction and promptly prosecute the same and upon the recovery of judgment therein forthwith proceed to the collection thereof by execution process or otherwise.

Del. Code tit. 9, § 8757 Procedure to confirm or set aside sale; second sale.

Upon the return of any order of sale the Superior Court shall, if real estate is sold, inquire into the circumstances and regularity of the proceedings relative to such sale and either confirm the sale or set it aside. If the Superior Court confirms the sale the sheriff shall deliver to the purchaser a certificate reciting the judgment recovered in the proceedings and the order of sale and setting forth the facts relative to such sale, and the purchaser shall have and be possessed of all rights in and to the real estate, subject to the right of redemption as provided in § 8758 of this title, as the defendant in the proceeding had on July 1 of the year for which the taxes were levied upon, which judgment was recovered in the proceeding, and the Superior Court shall have power to make all necessary orders and rules and to issue all writs which may be necessary to put the purchaser in possession of the real estate without delay. If the sale be set aside another order of sale may issue and be executed in the same manner and with like effect. Upon confirmation of such sale, the sheriff shall pay to the plaintiff the amount of the judgment with interest and costs and shall pay the balance thereof to such persons who were served with notice of such sale as then hold liens upon the lands and premises whether by way of taxes, mortgage, judgment, recognizance or otherwise, in accordance with the priority of their lien and the balance thereof shall be paid to the person who was the owner of the real estate at and immediately before the sale, or the sheriff may, after paying to the plaintiff the amount of the judgment with interest and costs, pay the balance thereof into the Superior Court. No sale shall be confirmed if the owner of the real estate or any person having an interest therein shall pay to the plaintiff or shall pay into the Superior Court for the use of the plaintiff the amount of the judgment together with interest and all costs.

Del. Code tit. 9, § 8758 Redemption of real estate by owner after sale.

The owner of any real estate sold under order of sale or the owner’s legal representative may redeem the real estate so sold at any time within 60 days from the day the sale is confirmed by the Superior Court, by paying to the purchaser or the purchaser’s legal representative the amount of the purchase price and 15 percent in addition thereto or if the purchaser or the purchaser’s legal representative shall refuse to receive the same or does not reside within New Castle County or cannot be found within the County the owner may pay the amount into the Superior Court for the use of the purchaser.

Del. Code tit. 9, § 8759 Owner’s petition and rights after redemption.

If the owner of any real estate sold under an order of sale or the owner’s legal representative redeems the real estate, he or she may prefer to the Superior Court a petition setting forth that fact and thereupon the Superior Court, after hearing and determining the facts set forth in the petition, shall cause to be entered upon the record of the judgment, under which the real estate was sold, a memorandum that the real estate described in the proceedings upon which the judgment was entered has been redeemed and thereafter the owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof, excepting so far as the liens have been discharged or reduced by the application of the proceeds by the Sheriff from the sale.

Del. Code tit. 9, § 8760 Right of redemption by lienholder.

(a) If the owner or the owner’s legal representative does not redeem the real estate within 60 days from the day the sale is confirmed by the Superior Court, any person who has an interest or lien upon any real estate so sold which was discharged by the sale may prefer a petition to the Superior Court at any time within 1 year from the day the sale is confirmed by the Superior Court setting forth the fact that he, she or it desires to redeem the real estate and that he, she or it is willing to pay into the Superior Court for the use of the purchaser the amount of the purchase price and 15 percent in addition thereto. The petitioner may also state in the petition that he, she or it is willing to pay into the Superior Court a further sum (stating the sum) for the benefit of any person who has an interest in or a lien upon the real estate which was discharged by the sale prior to the interest or lien of the petitioner, and the petitioner may also state in the petition such other and further facts as the petitioner may deem proper. (b) Upon the expiration of 1 year from the day of confirmation of the sale of the real estate the Superior Court, after giving due notice to all petitioners, shall proceed to hear the same and after considering the interest and liens of the petitioners shall determine which of the petitioners, if any, shall be permitted to redeem the same and shall make an order accordingly, the petitioner so permitted to redeem the same then paying into the Superior Court the amount specified in his, her or its petition for the use of the parties entitled thereto, and complying with such other orders as the Superior Court shall make.

Del. Code tit. 9, § 8761 Procedure to obtain deed.

Any person having an interest in or a lien upon the real estate who redeems the same within the time and in the manner prescribed in § 8760 of this title, or any purchaser in case the real estate has not been redeemed or their respective representatives, may prefer a petition to the Superior Court setting forth the facts and applying for an order for a deed for the real estate, and the Superior Court, after hearing and determining the facts set forth in the petition, shall thereupon order the sheriff to execute, acknowledge and deliver to the person entitled thereto a deed granting and assuring unto such person the same estate and title as the defendant was seized of on July 1 of the year for which the taxes were levied upon under the judgment under which the real estate was sold was recovered (which date shall be specified in the order), discharged from all equity of redemption and from all liens and encumbrances held by persons against the property at the time of the sale who were given notice of such sale in the manner provided for in this subchapter and free and discharged of any right of or any inchoate right of dower or curtesy therein.

Del. Code tit. 9, § 8771 Sale of land; notice; certificate.

(a) For the purpose of collecting the tax of any taxable, and without the necessity of first employing other remedies, the tax collecting authority may sell the lands and tenements of any taxable, or the lands and tenements of any taxable alienated by the taxable subsequent to the levy of such tax, in the manner provided for in this section. (b) The tax collecting authority shall deposit in the mail in a sealed wrapper sufficiently stamped, an itemized tax bill, together with a notice to the taxable that he or she will proceed to sell the lands and tenements of the taxable for the payment of the tax, addressed to the taxable at the taxable’s last known post-office address, if such can be reasonably ascertained. (c) The tax collecting authority shall file in the office of the prothonotary a certificate under his or her hand and seal, containing: (1) The name of the taxable; (2) The assessment of the property of the taxable as it appears upon the tax duplicate; (3) The year for which the tax was levied; (4) The rate of tax; (5) The total amount due; (6) The date from which the penalty for nonpayment shall commence and the rate of such penalty; (7) A short description of the lands and tenements proposed to be sold, sufficient to identify the same; (8) The address of the taxable, if ascertainable as aforesaid; (9) That a tax bill and notice has been mailed to such taxable, and the date of such mailing. (d) Upon the filing of such certificate the Prothonotary shall record the same in a properly indexed record to be known as “Tax Sale Record,” and shall endorse upon the record of said certificate the following: “The certificate filed the . . . . . . . . . . day of . . . . . . . . . . A. D. . . . . . . . . . . (giving the day and year), and the tax collecting authority shall therefore proceed to sell the lands and tenements herein mentioned, or a sufficient part thereof, for the payment of the tax due.” The endorsement shall be signed by the Prothonotary.

Del. Code tit. 9, § 8772 Public notice of sale.

(a) The tax collecting authority shall proceed to advertise the lands and tenements of the taxable by posting handbills in at least 10 public places in the county, 1 of which shall be on the lands to be sold, and 1 at the courthouse, and by publishing the notice or advertisement of sale in a newspaper of the county at least 1 issue before the day fixed for the sale. All sales shall be made at the courthouse door and the handbills and advertisement shall contain the day, hour, place of sale, and a short description of the property to be sold. (b) In case the owner of any lands and tenements against which a tax shall be levied and assessed is unknown, this fact shall be stated in the advertisement of sale, and in addition to the notice herein required, the advertisement shall be published in some newspaper published in the county in at least 2 successive issues thereof before the day fixed for the sale of the property. (c) The tax collecting authority shall keep a record of the places where the handbills were posted and of the newspaper in which the advertisement was published, and such record shall be presumptive evidence of such advertisement and posting.

Del. Code tit. 9, § 8773 Return of sale; deed upon approval of sale.

Every sale of lands and tenements shall be returned by the tax collecting authority to the Superior Court for the county, at the next term thereof, and the Court shall inquire into the circumstances, and either approve the sale, or set it aside. If it be approved, the tax collecting authority making the sale shall make a deed to the purchaser which shall convey the title of the taxable, or of his or her alienee, as the case may be; if it be set aside, the Court may order another sale, and so on until the tax due be collected. The certificate filed, together with the return and deed, shall be presumptive evidence of the regularity of the proceedings.

Del. Code tit. 9, § 8774 Adjustment of tax sale proceedings upon change of office of tax collecting authority.

(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.

Del. Code tit. 9, § 8775 Death of purchaser at tax sale.

In the event of the death of the purchaser before the deed shall have been made and delivered, the person or persons having right under the purchaser by descent, devise, assignment, or otherwise, may prefer to the Superior Court for Kent or Sussex County, as the case may be, at any term thereof, a petition representing the facts, and praying for an order authorizing and requiring the tax collecting authority, who would otherwise execute the deed, to execute and acknowledge a deed conveying to the petitioner or petitioners the premises so sold. Thereupon the Court may make such order touching the conveyance of the premises as shall be according to justice and equity.

Del. Code tit. 9, § 8776 Approval or disapproval of sale; redemption.

No sale under this subchapter shall be approved by the Court if the owner be ready at Court to pay the taxes, penalty and costs, and no deed shall be made until the expiration of 1 year from the time of sale, within which time the owner, the owner’s heirs, executors or administrators may redeem the lands on payment to the tax collecting authority of the costs, the amount of the purchase money, and 20 percent interest thereon, and expenses of the deeds. Within 3 days from the receipt of redemption moneys as hereinbefore mentioned, the tax collecting authority shall forward the same by mail to the purchaser.

Del. Code tit. 9, § 8777 Action against personal representative of taxable.

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.

Del. Code tit. 9, § 8778 Costs upon sale of lands.

(a) In cases of sale of lands, under this subchapter, for the payment of taxes, the following costs shall be allowed to be deducted from the proceeds of sale, or chargeable against the owner: TO THE PROTHONOTARY: $1.00 1.50 TO THE RECEIVER OF TAXES AND COUNTY TREASURER OR THE DIRECTOR OF FINANCE: $ .25 2.00 1.50 1.00 (b) In addition the costs of printing handbills and publication of advertisements of sale under this subchapter, together with the miles necessarily traveled by the tax collecting authority in posting the handbills shall be chargeable as costs. Mileage shall be computed and chargeable at the rate provided by [former] § 9115 [repealed] of this title. (c) The cost of the deed shall not be chargeable as costs, but shall be paid by the purchaser.

Del. Code tit. 9, § 8779 Payment of excess from proceeds to owner.

After satisfying the tax due and the costs and expenses of sale from the proceeds of sale under this subchapter, the amount remaining shall be paid at once to the owner of the land, or upon the refusal of the owner to accept the same, or if the owner is unknown or cannot be found, the amount remaining shall be deposited in some bank in the county either to the credit of the owner, or in a manner by which the fund may be identified.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c087/sc01/index.htmlFetched: 10/4/2026

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