2025 Delaware Code
Title 9 - Counties
Chapter 87. COLLECTION OF DELINQUENT TAXES
Subchapter III. Attachment of Land in New Castle County
§ 8742. Where attachment proceedings brought.

Universal Citation:
9 DE Code § 8742 (2025)
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§ 8742. Where attachment proceedings brought.

(a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction.

(b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law.

Code 1915, § 1155;  40 Del. Laws, c. 135, § 1;  Code 1935, § 1351;  9 Del. C. 1953, § 8742;  71 Del. Laws, c. 401, § 126; 
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