If judgment be rendered in favor of the Office of Finance in an action under § 8708 of this title, an execution shall issue against the real or personal estate of the defendant. No execution against the real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a justice of the peace and it is the desire of the Office of Finance to proceed against the real estate, the Office of Finance shall take a transcript of the judgment from the Court of Common Pleas or justice of the peace and cause the same to be entered in the Superior Court in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment shall relate back and take effect from July 1 of the year for which the taxes upon which the judgment was recovered were levied.

Code 1915, § ?1168; 40 Del. Laws, c. 135, § ?1; Code 1935, § ?1361; 9 Del. C. 1953, § ?8709; 55 Del. Laws, c. 85, § ?25D; 71 Del. Laws, c. 401, §§ ?116-118;