Delaware Code Title 9 Sec. 8708 – Actions for recovery in New Castle County — Appeals; attachment
(a) The Office of Finance in New Castle County, if it fails to proceed or is prevented from proceeding by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as it is by law authorized to collect in a civil action in any court of competent jurisdiction, against the person to whom property is assessed or in case the property is owned by any person to whom it is not assessed, then against the owner or owners of the property. If service, as in other civil actions or actions of debt, be had upon any 1 of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of the real estate, if a copy of the writ is left with the tenant in possession or posted upon the premises 6 days before the return of the process. In such an action, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, as will be sufficient to identify the same and the year for which the taxes were levied.
Terms Used In Delaware Code Title 9 Sec. 8708
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- dollars: means lawful money of the United States. See Delaware Code Title 1 Sec. 302
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) A right of appeal shall be the same as in other civil actions.
(c) In case any defendant is a nonresident or a corporation not organized under the laws of this State, proceedings may be had in the Superior Court for the county by attachment. The writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the Office of Finance shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of the State (as the case may be), and that the defendant or it is justly indebted for taxes in the sum of .?.?.?.?.?. dollars.
Code 1915, § ?1167; 40 Del. Laws, c. 135, § ?1; Code 1935, § ?1360; 42 Del. Laws, c. 109, § ?1; 9 Del. C. 1953, § ?8708; 55 Del. Laws, c. 85, § ?25D; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 401, §§ ?116, 117;