CHAPTER 424

FORMERLY

HOUSE BILL NO. 910

AN ACT TO AMEND CHAPTER 86, TITLE 9, DELAWARE CODE RELATING TO DELINQUENT REAL ESTATE TAXES WHICH ARE NO LONGER LIENS AGAINST ANY REAL ESTATE.

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

Section 1. Amend §8604, Title 9 of the Delaware Code by designating present §8604 as subsection (a) and by adding a new subsection as follows:

"(b) the Receiver of Taxes and County Treasurer or Director of Finance of each county is authorized to remove from the tax roll the amount of any taxes assessed against real estate which do not constitute a lien against such real estate pursuant to §8705 of this Title."

Section 2. Amend §8604, Title 9 of the Delaware Code by striking the (.) after the word "payment" in the catchline of said section and substituting in lieu thereof the following:

"; removal of delinquent real estate taxes from tax roll."

Approved May 28, 1976