CHAPTER 238 - METHOD OF PAYMENT OF TAXES BY LIENHOLDERS

AN ACT RELATING TO THE METHOD OF PAYMENT OF TAXES BY LIEN-HOLDERS; THE ASSIGNMENT OF THE LIEN FOR TAXES TO THE LIEN-HOLDER; AND THE RIGHTS OF LIEN-HOLDER UNDER THE ASSIGNMENT OF THE TAX LIEN AND IN PROCEEDINGS OF SCIRE FACIAS SUR MORTGAGE.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. It shall be lawful for any person, firm or corporation having a lien upon any real estate located within the State of Delaware to pay to the parties entitled thereto any taxes which are by law liens upon or against said real estate.

Section 2. Any person, firm or corporation who or which shall have paid any taxes under the provisions of Section 1 hereof shall be entitled to receive the full amount of such taxes so paid from the owner or owners of the property or properties upon which such taxes were a lien, and may proceed in any court of competent jurisdiction to collect the same in an action of debt, or in assumpsit, for money paid out and expended for the use of the defendant.

Section 3. In any action brought to collect any lien upon real estate located within the State of Delaware, the lien-holder shall obtain in the final judgment in said cause the amount of money paid on account of such taxes levied upon the real estate covered by such lien or liens, provided there is set forth in the affidavit of demand filed in said action an itemized list of the taxes paid, the total amount of such payments, that the taxes were justly and truly due at the time of payment, and that attached to the said affidavit of demand are original and duplicate tax receipts from the officer to whom such taxes were paid. Such affidavit of demand shall be filed as any other affidavit of demand is or shall be required to be filed in such proceeding, provided, that if judgment shall have been obtained prior to the payment of such taxes, then, and in that event, such affidavit of demand shall be filed in the office where such judgment is recorded and the amount thereof shall be noted on all writs issued in execution of such judgment or judgments, and shall be collected and paid by the officer to whom such writ of execution is issued before any other part of such judgment is paid, except only the costs taxed on said proceeding as shown on said writ and any amount of taxes levied and unpaid which constitute a lien on said real estate.

Approved April 15, 1935.