LegalFix
Sign In

§ 8774 Adjustment of tax sale proceedings upon change of office of tax collecting authority.

9 DE Code § 8774 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.

(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.

Previous Section
§ 8773 Return of sale; deed upon approval of sale.
Next Section
§ 8775 Death of purchaser at tax sale.