HOUSE BILL NO. 438
AS AMENDED BY
HOUSE AMENDMENT NO. 1
AN ACT TO AMEND TITLE 25 OF THE DELAWARE CODE TO INCLUDE VACANT PROPERTY REGISTRATION FEES AS LIENS OF THE STATE AND/OR ITS POLITICAL SUBDIVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend § 2901 of Title 25 of the Delaware Code by deleting the word “and” at the end of subsection (a)(1)h.; and by deleting the period (‘.’) at the end of subsection (a)(1)i. and by inserting in lieu thereof the following punctuation mark(‘;’) and the word ‘and’ as they appear therein.
Section 2. Amend § 2901 of Title 25 of the Delaware Code by adding a new subsection (a)(1)j., which shall read as follows:
‘Fees imposed by law or ordinance of any political subdivision of the State of Delaware, which shall include, without limitation, municipal corporations, for registration of ownership of any vacant buildings located within the political subdivision, the imposition of which fees is final and non-appealable.’.
Section 3. Amend § 2901(a)(3) of Title 25 of the Delaware Code by deleting the second sentence thereof in its entirety and by inserting in lieu thereof the following sentence:
“Except as provided in subsection (b)(1) of this Section, the liens created by subsections (a)(1)a. through (a)(1)i. shall have preference to and priority over all other liens on such real property, including liens of a date prior in time to the attaching of the liens created by this Section. The liens created by subsections (a)(1)j. shall have preference and priority with respect to all other liens on such real property as of the time such fees become final and non-appealable.”.
Approved July 19, 2004