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.

28 Del. Laws, c. 82, § ?20; 30 Del. Laws, c. 82, § ?5; 33 Del. Laws, c. 84, § ?15; 37 Del. Laws, c. 105, § ?5; 38 Del. Laws, c. 76, § ?1; Code 1935, §§ ?1412, 1445; 9 Del. C. 1953, § ?8773; 57 Del. Laws, c. 762, § ?24G; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 401, § ?115;

Terms Used In Delaware Code Title 9 Sec. 8773

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.