(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.

Terms Used In Delaware Code Title 9 Sec. 8705

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 6 Sec. 4307

(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for 10 years from May 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.

15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 20 Del. Laws, c. 373, § 1; 20 Del. Laws, App. p. 8, § 11; Code 1915, §§ 1152, 2870; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1348, 3351; 9 Del. C. 1953, § 8705; 55 Del. Laws, c. 85, § 25B; 57 Del. Laws, c. 762, § 24B; 60 Del. Laws, c. 607, §§ 1, 2; 65 Del. Laws, c. 60, § 1.;