SENATE BILL NO 91
AN ACT TO AMEND TITLE 9, CHAPTER 87, 68705 OF THE DELAWARE CODE RELATING TO LIEN OF TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section I. Title 9, Chapter 87, §8705(b) is hereby amended by striking said section In its entirety and inserting in lieu thereof the following:
"(b) All taxes assessed against real estate by Sussex County shall continue a lien against such real estate for ten (10) years from the first day of May 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.
Approved July 1, 1985.