CHAPTER 607

SENATE BILL NO. 768

AN ACT TO AMEND SUBCHAPTER 1, CHAPTER 87, TITLE 9, DELAWARE CODE RELATING TO THE LIEN FOR UNPAID TAXES IN KENT COUNTY.

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

Section 1. Amend §8705 of Subchapter 1, Chapter 87, Title 9, Delaware Code by adding thereto a new subsection to be designated as subsection (d) to read as follows:

"(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for ten (10) years from the first day of July of the year for which the taxes were levied, but if the real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected. The lien of taxes shall have priority over all other liens.

Section 2. Amend §8705 (b) of Subchapter 1, Chapter 87, Title 9, Delaware Code by striking the words "Kent or" as they appear immediately before the words "Sussex County" in said subsection (b).

Section 3. The provisions of Section 1 of this Act shall apply to all taxes assessed against real estate after June 1, 1975.

Approved July 21, 1976