CHAPTER 524

AN ACT TO AMEND CHAPTER 87, TITLE 9, OF THE DELAWARE CODE IN RELATION TO THE COLLECTION OF DELINQUENT TAXES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. That Section 8704, Chapter 87, Title 9, Delaware Code be and the same is hereby amended by striking out and repealing the said section and inserting in lieu thereof a new section as follows :

§ 8704. Survival of prior liens

Liens or encumbrances against lands and tenements sold for taxes by the Receiver of Taxes and County Treasurer of Kent and Sussex County under the provisions of this chapter which were valid and subsisting liens or encumbrances at the time of the sale for taxes (other than the lien for the taxes for the collection of which such sale is made), shall not be discharged or any wise affected by such sale, and such sale shall be subject to such liens or encumbrances.

Section 2. That Section 8726, Chapter 87, Title 9, Delaware Code be and the same is hereby amended by striking out and repealing the said section and inserting in lieu thereof a new section as follows :

§ 8726. Title of property sold

Any real estate or interest therein sold under the provisions of this subchapter shall vest in the purchaser all the right, title and interest of the person in whose name the property was assessed, and/or all right, title and interest of the person or persons who are the owners thereof, and likewise freed and discharged from any liens and encumbrances, dower or curtesy or statutory right, in the nature of a dower or curtesy, whether absolute or inchoate, in or to the real estate.

Approved October 24, 1955.