COUNTY TREASURERS AND COLLECTION OF TAXES
AN ACT TO AMEND 1445. SECTION 105, REVISED CODE OF DELAWARE, 1935, BY PROVIDING THE PROCEDURE TO BE FOLLOWED IN CASES WHERE THE PURCHASER OF REAL ESTATE SOLD AT TAX SALES DIES BEFORE RECEIVING A DEED THEREFOR.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That 1445. Section 105, Revised Code of Delaware, 1935, be and the same is hereby amended by the addition of the following paragraph at the end thereof:
"In the event of the death of the purchaser before the deed as aforesaid shall have been made and delivered, the person or persons having right under him by descent, devise, assignment, or otherwise, may prefer to the Superior Court in and for Sussex County, at any term thereof, a petition representing the facts, and praying for an order authorizing and requiring the Receiver of Taxes and County Treasurer who would otherwise execute the deed, to execute and acknowledge a deed conveying to the petitioner or petitioners the premises so sold; and thereupon the Court may make such order touching the conveyance of the premises as shall be according to justice and equity."
Section 2. The provisions of this Act shall apply to cases of tax sales made prior to the passage of this Act when the deed has not as yet been executed and delivered and the purchaser is dead or should die prior to the execution' and delivery of the deed.
Approved May 1, 1939.