Terms Used In Delaware Code > Title 9 > Chapter 87 - Collection of Delinquent Taxes

• adult person: means a person of the age of 18 years or older. See Delaware Code Title 1 Sec. 302
• 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.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Alcohol: means ethyl alcohol produced by the distillation of any fermented liquid, whether rectified or diluted with water or not, whatever may be the origin thereof, and includes synthetic ethyl alcohol, but it does not mean ethyl alcohol, diluted or not, that has been denatured or otherwise rendered unfit for beverage purposes. See Delaware Code Title 4 Sec. 101
• alcoholic liquors: include the 5 varieties of liquor defined in this section (alcohol, spirits, wine, beer and alcoholic cider) as well as every liquid or solid, patented or not, containing alcohol, spirits, wine, beer or alcoholic cider and capable of being consumed by a human being, and any liquid or solid containing more than 1 of the 5 varieties defined in this section is considered as belonging to that variety which usually has the higher percentage of alcohol. See Delaware Code Title 4 Sec. 101
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeals Commission: shall mean 3 persons, 1 from each County, appointed by the Governor with the advice and consent of a majority of the Senate. See Delaware Code Title 4 Sec. 101
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• 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.
• Beer: means any beverage containing more than 1/2 of 1% of ethyl alcohol by volume, obtained by the alcoholic fermentation of any infusion or decoction of barley malt and hops in water and includes, among other things, ale, porter, stout and other malt or brewed liquors. See Delaware Code Title 4 Sec. 101
• Charge: means the admission price or fee asked in return for invitation or permission to enter or go upon the land. See Delaware Code Title 7 Sec. 5902
• Commission: means the Delaware Harness Racing Commission. See Delaware Code Title 3 Sec. 10001
• Commissioner: means a member of the Delaware Harness Racing Commission. See Delaware Code Title 3 Sec. 10001
• Commissioner: means the person appointed by the Governor and confirmed by the Senate who serves as the Alcoholic Beverage Control Commissioner for the State. See Delaware Code Title 4 Sec. 101
• Committee: means a body of stakeholders that inform the treatment and disposition of unmarked human burials and skeletal remains:

  a. See Delaware Code Title 7 Sec. 5402

• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Devise: To gift property by will.
• Director: means the Director of the Division of Historical and Cultural Affairs, Department of State. See Delaware Code Title 7 Sec. 5402
• Division: means "Division of Alcohol and Tobacco Enforcement. See Delaware Code Title 4 Sec. 101
• Docket: A log containing brief entries of court proceedings.
• dollars: means lawful money of the United States. See Delaware Code Title 1 Sec. 302
• Dower: A widow
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Executor: A male person named in a will to carry out the decedent
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Importer: means the person transporting or ordering, authorizing or arranging the transportation or shipment of alcoholic liquors into this State, whether the person is a resident or citizen of this State or not, said person being permitted to sell said alcoholic liquors only to those persons licensed to resell alcoholic liquors; provided, however, that nothing contained in this definition shall be construed as prohibiting an importer from selling such alcoholic liquors to either an active owner of that business for that person's use and not for resale or to a full-time, bona fide employee of that business for that person's use and not for resale; and provided further, that nothing contained in this definition shall be construed as prohibiting an importer from selling beer in "half-barrel" or "quarter-barrel" containers to the holders of a personal license. See Delaware Code Title 4 Sec. 101
• Infancy: means an age of less than 18 years. See Delaware Code Title 1 Sec. 302
• Investigating law-enforcement agency: means the law-enforcement agency which has primary jurisdiction in the area in which a missing person complaint has been filed. See Delaware Code Title 11 Sec. 8580
• Juror: A person who is on the jury.
• Land: means land, roads, water, watercourses, private ways and buildings, structures, and machinery or equipment when attached to the realty. See Delaware Code Title 7 Sec. 5902
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• License: means any license or permit to manufacture, to sell, to purchase, to transport, to import or to possess alcoholic liquor authorized or issued by the Commissioner under the provisions of Chapter 5 of this title. See Delaware Code Title 4 Sec. 101
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Lineal descendant: means any individual tracing their ancestry directly or by proven kinship. See Delaware Code Title 7 Sec. 5402
• Lineal descendant: Direct descendant of the same ancestors.
• Manufacturer: means any person engaged in the manufacture of any alcoholic liquor and among others includes a distiller, a rectifier, a wine maker, a brewer, and includes a bottler or one who prepares alcoholic liquor for sale. See Delaware Code Title 4 Sec. 101
• Medical Examiner: means as defined in Chapter 47 of Title 29. See Delaware Code Title 7 Sec. 5402
• Missing senior citizen: means a person:

  a. See Delaware Code Title 11 Sec. 8580

• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Owner: means the possessor of a fee interest, tenant, lessee, occupant or person in control of the premises. See Delaware Code Title 7 Sec. 5902
• Person: means an individual, corporation, partnership, trust, institution, association, or any other private entity or any officer or employee, agent, department, or instrumentality of the United States or of any state or political subdivision thereof. See Delaware Code Title 7 Sec. 5402
• Person: includes an individual, a partnership, a corporation, a club or any other association of individuals. See Delaware Code Title 4 Sec. 101
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Professional archaeologist: means a person having all of the following qualifications:

  a. See Delaware Code Title 7 Sec. 5402

• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Proven kinship: means the relationship among individuals that exists because of genetic descent, which includes racial descent. See Delaware Code Title 7 Sec. 5402
• real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• remains: means any part of the body of a deceased human being in any stage of decomposition. See Delaware Code Title 7 Sec. 5402
• Residence: means the place occupied by a person as a domicile or otherwise, either permanently or temporarily, and includes not only the premises occupied, but also every annex or dependency thereof held under the same title as the premises occupied. See Delaware Code Title 4 Sec. 101
• Restaurant: means any establishment which is regularly used and kept open principally for the purpose of serving complete meals to persons for consideration and which has seating at tables for 12 or more persons and suitable kitchen facilities connected therewith for cooking an assortment of foods under the charge of a chef or cook. See Delaware Code Title 4 Sec. 101
• Retailer: means the person permitted to sell alcoholic liquors in a store in the State, not for consumption on the premises. See Delaware Code Title 4 Sec. 101
• Sell: means : solicit or receive an order for; keep or expose for sale; deliver for value or in any other way than purely gratuitously; keep with intent to sell; keep or transport in contravention of this title; traffic in; or for any valuable consideration, promised or obtained, directly or indirectly, or under any pretext or by any means whatsoever, procure or allow to be procured for any other person, to carry alcoholic liquors on one's person or to transport with one and with intent to sell the same, but not in any establishment where the sale thereof is allowed. See Delaware Code Title 4 Sec. 101
• Skeletal analyst: means any individual having all of the following qualifications:

  a. See Delaware Code Title 7 Sec. 5402

• Spirits: means any beverage containing more than 1/2 of 1% of ethyl alcohol by volume mixed with water and other substances in solution, and includes, among other things, brandy, rum, whiskey and gin. See Delaware Code Title 4 Sec. 101
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Testify: Answer questions in court.
• Trustee: A person or institution holding and administering property in trust.
• Unmarked human burial: means any interment of human skeletal remains for which there exists no grave marker or any other historical documentation providing information as to the identity of the deceased. See Delaware Code Title 7 Sec. 5402
• Verdict: The decision of a petit jury or a judge.
• Voir dire: The process by which judges and lawyers select a petit jury from among those eligible to serve, by questioning them to determine knowledge of the facts of the case and a willingness to decide the case only on the evidence presented in court. "Voir dire" is a phrase meaning "to speak the truth."
• Wine: means any beverage containing more than 1/2 of 1% ethyl alcohol by volume obtained by the fermentation of the natural contents of fruits, vegetables or other products and other vinous liquors, and also includes such beverages when fortified by the addition of alcohol or spirits as defined in this section. See Delaware Code Title 4 Sec. 101
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.