(a) In the event that any service charge is not paid as and when due, the unpaid balance thereof and any penalties accrued thereon shall be a lien on the parcel of real property with regard to which the service charge was made. The lien shall be superior and paramount to the penalties in such parcel of any owner, lessee, tenant, mortgagee or other person, except the lien of taxes.

(b) If any service charges remain unpaid after the due date, the chief financial officer, in his or her discretion, may institute a proceeding for the enforcement of the lien with penalties thereon accrued, and all costs thereon, under the method for collecting delinquent taxes established under Chapter 87 of this title. Such grounds and buildings, or any part thereof, may be sold by the Sheriff of the county as is provided by law.

(c) The Sheriff shall, out of the purchase money of the premises so sold, pay all costs arising from the process and sale to the parties entitled thereto respectively, and shall pay the amount of the service charge with accrued penalties thereon to the Office of Finance. Any residue of purchase money shall be deposited by the Sheriff in accordance with applicable rules and procedures of the Superior Court.

35 Del. Laws, c. 69, § ?3; 38 Del. Laws, c. 69; Code 1935, § ?1172; 46 Del. Laws, c. 294, § ?2; 48 Del. Laws, c. 61, § ?12; 9 Del. C. 1953, § ?2211; 55 Del. Laws, c. 85, § ?14; 63 Del. Laws, c. 142, § ?16; 63 Del. Laws, c. 169, § ?3; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 401, §§ ?15, 73, 74, 75; 82 Del. Laws, c. 151, § 1;