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Del. Code 9, § 8701 : Counties — Collection Of Delinquent Taxes — General Provisions — Collection permitted from personal property or real property

Current through 2016 Legislative Session, Act 399

(a) If any person is assessed for several parcels of land and tenements, in the same tax assessment, the total of said person's taxes, if not paid when due, may be collected out of the personal property, or out of the whole or any part or portion of the lands and tenements.
(b) Land alienated by the taxable shall not be sold until other property of the taxable shall have been disposed of.
(c) If the tax be paid on land alienated, the lien of the tax thereon shall be discharged.
Del. C. § 8701
28 Del. Laws, c. 82, § 27; 33 Del. Laws, c. 84, § 22; Code 1935, §§ 1419, 1452; 42 Del. Laws, c. 109, § 1; 9 Del. C. 1953, § 8701.;