Delaware Code Title 9 Sec. 8774 – Adjustment of tax sale proceedings upon change of office of tax …
(a) In the event of the death, resignation or removal from office of the tax collecting authority, before the proceedings for the sale of land shall have been completed, the successor in office shall succeed to all of the officer’s powers, rights and duties in respect of the sale.
Terms Used In Delaware Code Title 9 Sec. 8774
- 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
(b) In case the term of office of any tax collecting authority shall expire before the proceedings for the sale of lands shall have been completed, the tax collecting authority shall continue in the powers, duties and responsibilities in respect of the sale until the same shall have been finally approved by the Court.
(c) If any outgoing tax collecting authority shall die or remove from this State before any sale of lands conducted by such authority shall have been approved by the Court, the Superior Court of the county shall have jurisdiction to direct the tax collecting authority then in office to make and complete returns of sale, and to execute and deliver deeds for the land so sold.
28 Del. Laws, c. 82, § ?20; 30 Del. Laws, c. 82, § ?5; Code 1935, § ?1445; 9 Del. C. 1953, § ?8774; 57 Del. Laws, c. 762, § ?24G; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 401, § ?115;