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.

33 Del. Laws, c. 84, § ?15A; 38 Del. Laws, c. 78, § ?1; Code 1935, § ?1412; 9 Del. C. 1953, § ?8704; 50 Del. Laws, c. 524, § ?1; 57 Del. Laws, c. 762, § ?24A;