House Bill 252
149th General Assembly (Present)
Becomes effective upon date of signature of the Governor or upon date specified
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO PROCEDURE, ADMINISTRATION AND ENFORCEMENT OF LIABILITY FOR TAXES.
Section 1 of this Act enhances the State’s ability to collect delinquent taxes by (a) allowing for renewal of a judgment for unpaid taxes beyond the current 20 year limit for an additional term of 20 years, and (b) allows for recording of a judgment for unpaid taxes in any county of the State. Section 2 makes it clear that this legislation is effective as of July 1, 2017.