Bill Text: DE HB103 | 2015-2016 | 148th General Assembly | Draft
Bill Title: An Act To Amend Titles 9 And 25 Of The Delaware Code Relating To Tax Liens.
Spectrum: Strong Partisan Bill (Republican 12-1)
Status: (Introduced - Dead) 2015-05-14 - Reported Out of Committee (HOUSING & COMMUNITY AFFAIRS) in House with 1 Favorable, 7 On Its Merits [HB103 Detail]
Download: Delaware-2015-HB103-Draft.html
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SPONSOR: |
Rep. Hensley & Rep. Wilson & Sen. Pettyjohn; |
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Reps. D. Short, Hudson, Briggs King, Ramone, Spiegelman, Baumbach, Sens. Hocker, Lavelle, Lopez |
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HOUSE OF REPRESENTATIVES 148th GENERAL ASSEMBLY |
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HOUSE BILL NO. 103 |
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AN ACT TO AMEND TITLES 9 AND 25 OF THE DELAWARE CODE RELATING TO TAX LIENS. |
Section 1.Amend §8705, Chapter 87, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§8705 Lien of taxes.
(a) All taxes assessed against real estate by New Castle County shall continue a lien against such real estate for 10 years from July 1 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.
(b) All taxes assessed against
real estate by Sussex County shall continue a lien against such real estate for
10 years from May 1 June 1 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.
(c) The priority of such liens in any of the 3 counties shall be as given in Title 25.
(d) All taxes assessed against real estate by Kent County shall continue a lien against such real estate for 10 years from July 1 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 §2903, Chapter 29, Title 25 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§2903 Duration of lien.
(a) In New
Castle County, Kent and Sussex Counties all taxes assessed
against real estate shall continue a lien against the real estate within the
County for 10 years from July 1 in New Castle and Kent Counties, and June 1 in
Sussex County 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 it was
assessed, the lien shall continue until the tax is collected.
(b) In Kent and Sussex Counties
the lien for county and state taxes shall remain a lien for the period of 2
years from July 1 of the year in which such tax has been imposed and no longer,
and the lien for school taxes shall remain a lien for the period of 2 years
from August 10 of the year in which the tax has been imposed and no longer, and
the lien for town or municipal taxes shall remain a lien for the period of 2
years from the date prescribed by the charter of the town or city for the
delivery of the duplicate of the town or city to the collector thereof and no
longer. The collectors, in collecting taxes out of real estate upon which they
are a lien under the provisions of §2901 of this title, shall proceed in the
manner prescribed by law for the collection of taxes out of real estate.
SYNOPSIS
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This bill removes a conflict in the Delaware Code relating to the duration of tax liens. |
