Delaware Code Title 25 Sec. 2903 – Duration of lien
(a) In New Castle County, all taxes assessed against real estate shall continue a lien against the real estate within the County 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 it was assessed, the lien shall continue until the tax is collected.
Terms Used In Delaware Code Title 25 Sec. 2903
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) In Kent and Sussex Counties, the lien for county taxes shall be as provided for under § 8705 of Title 9, and the lien for state taxes shall remain a lien as provided for under § 554 of Title 30, and the lien for school taxes shall remain a lien as provided for under § 8705 of Title 9, and, unless a period greater than 10 years is provided by a municipality’s charter, the lien for town or municipal taxes shall remain a lien for the period of 10 years from the date prescribed by the charter of the town or city for the delivery of the duplicate of the town or city to the collector thereof and no longer. The collectors, in collecting taxes out of real estate upon which they are a lien under the provisions of § 2901 of this title, shall proceed in the manner prescribed by law for the collection of taxes out of real estate.
15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 20 Del. Laws, Appendix, page 8,, § ?11; Code 1915, §§ ?1152, 2870; 33 Del. Laws, c. 82, § ?2; 40 Del. Laws, c. 135, § ?1; 40 Del. Laws, c. 238, §§ ?1-3; Code 1935, §§ ?1348, 3351; 25 Del. C. 1953, § ?2903; 82 Del. Laws, c. 225, § 1;