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2025 Delaware Code
Title 9 - Counties
Chapter 87. COLLECTION OF DELINQUENT TAXES
Subchapter IV. Sale of Land for Delinquent Taxes in Kent and Sussex Counties
§ 8773. Return of sale; deed upon approval of sale.
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9 DE Code § 8773 (2025)
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§ 8773. Return of sale; deed upon approval of sale.
Every sale of lands and tenements shall be returned by the tax collecting authority to the Superior Court for the county, at the next term thereof, and the Court shall inquire into the circumstances, and either approve the sale, or set it aside. If it be approved, the tax collecting authority making the sale shall make a deed to the purchaser which shall convey the title of the taxable, or of his or her alienee, as the case may be; if it be set aside, the Court may order another sale, and so on until the tax due be collected. The certificate filed, together with the return and deed, shall be presumptive evidence of the regularity of the proceedings.
28 Del. Laws, c. 82, § 20; 30 Del. Laws, c. 82, § 5; 33 Del. Laws, c. 84, § 15; 37 Del. Laws, c. 105, § 5; 38 Del. Laws, c. 76, § 1; Code 1935, §§ 1412, 1445; 9 Del. C. 1953, § 8773; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115;
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