CHAPTER 92

COUNTY TREASURER AND COLLECTION OF TAXES

AN ACT to amend Chapter 45 of the Revised Code of the State of Delaware relating to the County Treasurer and Collection of Taxes in New Castle County as amended by Chapter 82, Volume 33, Laws of Delaware.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby amended by repealing 1155. Sec. 11 thereof, and by substituting in lieu thereof the following section to be styled 1155. Sec. 11:

1155. Sec. 11. The said Receiver of Taxes and County Treasurer and each of said Collectors shall on and after the First day in January in every year institute proceedings against all persons and corporations liable for the payment of any taxes due to him for Road, Poor or County purposes then remaining due and unpaid for any year or years prior thereto. Said proceedings may be instituted in any case in the Superior Court of the State of Delaware sitting in and for New Castle County; or where the amount due is not greater than the sum of One Thousand Dollars exclusive of costs, said proceedings may be instituted in the Court of Common Pleas for New Castle County; or where the amount due is not greater than Two Hundred Dollars exclusive of costs, said proceedings may be instituted before any Justice of the Peace residing in New Castle County. Said proceedings shall be by attachment and shall be as follows:

An affidavit shall be made and filed by the said Receiver of Taxes and County Treasurer or the Collector, (as the case may be) or by some creditable person for him, stating that the defendant is justly indebted to the plaintiff in the sum of (stating the sum due for taxes) for the year (stating the year for which said taxes are due) with the Prothonotary of said Superior Court or the Clerk of the said Court of Common Pleas or the said Justice of the Peace (as the case may be) and thereupon the said Prothonotary or Clerk of the Court of Common Pleas or the said Justice of the Peace, (as the case may be) shall is- sue a writ of attachment directed to the Sheriff of New Castle County commanding said Sheriff that he attach all the lands and tenements, goods and chattels, rights and credits, moneys and effects of the said defendant within New Castle County to answer the said Plaintiff in a Cause of action wherein the sum of Dollars for taxes for the year is demanded and that he, the said Sheriff summon any Garnishee or Garnishees of the said defendant found within his bailiwick to appear before the said Superior Court or before the said Court of Common Pleas or before the said Justice of the Peace, (as the case may be) on the day of A. D at o'clock in the to answer what goods and chattels, rights and credits, moneys and effects of the said defendant may be in his or their hands respectively and that he have then there said writ of attachment with his doings thereon duly endorsed. Said writ of attachment if issued by the Prothonotary of the said Superior Court shall be returnable on the first day of the next term after its issuance and if issued by the Clerk of the Court of Common Pleas or by a Justice of the Peace shall be returnable within fifteen clays. There shall be omitted from said writ of attachment, if issued by the Clerk of the Court of Common Pleas or by a Justice of the Peace the words "Lands and tenements."

Under said writ of attachment, if issued by the said Prothonotary, the said Sheriff shall be authorized to attach not only the lands and tenements belonging to the said defendant, but such other lands and tenements, or any part thereof, theretofore belonging to the said defendant against which the taxes sued for are a lien.

If the said Sheriff is unable to find any property, rights, credits, moneys or effects of the defendant subject to attachment within his bailiwick or in the hands of any person or corporation within his bailiwick, then a further writ or writs of attachment may be issued until the Sheriff shall find property, rights, credits, moneys or effects subject to attachment within his bailiwick or in the hands of some person or corporation within his bailiwick.

Notice of said attachment shall also be given to the defendant whenever practicable. If said defendant is a person, such writ may either be served upon him personally or by leaving a copy thereof at his usual place of abode within New Castle County more than six days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the President or one of the Directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than six days before the return thereof in the presence of an adult person, or if said person does not reside in New Castle County, or if said corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the said defendant more than six days before the return thereof, and the day of mailing shall be deemed and taken as the day of the giving of said notice, but the failure to give said notice shall not divest the said Court or the said Justice of the Peace before whom said proceedings were instituted of jurisdiction to hear and determine the said proceedings in the manner hereinafter following:

The defendant in any said attachment whose lands, tenements, goods, chattels, rights, credits, moneys or effects have been attached at any time before the expiration of ten days after the return of said attachment may file in the Court or with the Justice of the Peace where said writ is returnable an affidavit denying the demand of said plaintiff in whole or in part. In every case in which lands, tenements, goods, chattels, rights, credits, moneys or effects of the said defendant have been attached, and no affidavit is filed as aforesaid by the said defendant, judgment on motion shall be entered in favor of the said plaintiff and against the said defendant for the amount shown to be due by the affidavit filed by the said plaintiff together with his costs, and in every case in which lands, tenements, goods, chattels, rights, credits, moneys or effects of the said defendant have been attached and an affidavit has been filed by the said defendant as aforesaid, the said Superior Court or the said Court of Common Pleas or the said Justice of the Peace, (as the case may be) shall proceed to direct an issue to be tried by a Jury at the bar of the said Superior Court or by a reference to three judicious and impartial citizens before the said Court of Common Pleas to be appointed by said Court or before the Justice of the Peace to be appointed by said Justice of the Peace (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.

If the defendant give to the plaintiff a bond with sufficient surety to be approved by the Sheriff before the return of the attachment or by the Court or Justice of the Peace, (as the Case may be) after the return thereof to pay any judgment recovered against him with costs, the property attached and the Garnishee summoned shall be discharged. If the said bond be not given, the Court or Justice of the Peace, (as the case may be) upon the entry of judgment against said defendant as aforesaid and upon the petition of the said plaintiff, shall forthwith make an order for the sale of the property attached upon due notice or so much thereof as shall be necessary to pay said judgment with the costs, and shall render judgment against every Garnishee summoned upon the attachment that has answered, confessing goods, chattels, rights, credits, moneys or effects in his, 'her or its hands or upon the verdict of a Jury in the said Superior Court against him or upon a finding against him on a hearing before the said Court of Common Pleas or Justice of the Peace (as the case may be) if required to plead, as in other proceedings by attachment. If the property attached is in whole or in part real estate, the said Court making the order for the sale of said property shall also order that notice be given to all persons or corporations holding liens and encumbrances against said real estate,. as set out in said petition of said plaintiff but the failure to include in the said petition or in the said order the name of any person or corporation holding any such lien or encumbrance or the failure to give such notice to such person or corporation shall not be a sufficient cause to set aside such sale, but the said real estate so sold shall not be sold discharged of liens and encumbrances existing against it held by any person or corporation not named in the said order and not served with the said notice. Said notice shall be served personally upon such persons holding liens at least six days before the day of sale, by delivering to each of such persons a copy of said order of sale or by leaving a copy thereof at the usual place of abode of such persons within New Castle County in the presence of an adult person. In case it appears to the said Court that any of such persons holding liens has no known place of abode within New Castle County and cannot be served personally, the said Court shall order that publication of notice of said sale be made in such newspaper or newspapers published in New Castle County as shall in the judgment of said Court best serve to bring to such person knowledge of said sale. The residue of the property attached, after satisfying the judgment and costs, shall be restored or paid to the defendant without delay.

The defendant in any such writ of attachment shall not be entitled to the benefit of any of the exemption laws of the State of Delaware and all persons, firms, associations, corporations, public and private, including banks, trust companies, savings institutions, loan associations and insurance companies and public officers and the agents, servants and trustees of the said defendant shall be liable to be summoned as Garnishee for which purpose service of the summons as provided in other attachment cases shall be sufficient to render said persons and the officers of the said corporations subject to all the liabilities pro- vided by law and the answer of such persons and of such officers so served with said attachment shall be enforced in the same manner as is now provided by law in other cases.

Section 2. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by re- pealing 1159, Sec. 15 thereof; 1160, Sec. 16 thereof and 1161, Sec. 17 thereof.

Section 3. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by repealing 1162, Sec. 18 thereof and by substituting in lieu thereof the following section to be styled 1162, Sec. 18:

1162, Sec. 18. Upon the return of any order of sale the said Superior Court shall, if real estate is sold, inquire into the circumstances and regularity of the proceedings relative to such sale and either confirm the sale or set it aside. If the said Superior Court confirms the sale the Sheriff shall deliver to the purchaser a certificate reciting the judgment recovered in said proceedings and the said order of sale and setting forth the facts relative to such sale, and the said purchaser shall have and be possessed of all rights in and to said real estate, subject to the right of redemption as hereinafter provided, as the defendant in said proceeding had on the first day of July of the year for which said taxes were levied upon which said judgment was recovered in said proceeding, and the said Superior Court shall have power to make all necessary orders and rules and to issue all writs which may be necessary to put the said purchaser in possession of the said real estate without delay. If the sale be set aside another order of sale may issue and be executed in the same manner and with like effect. Upon confirmation of such sale, the Sheriff shall pay to the plaintiff the amount of the judgment with interest and costs and shall pay the balance thereof to such persons or corporations who were served with notice of such sale as then hold liens upon said lands and premises whether by way of taxes, mortgage, judgment, recognizance or otherwise, in accordance with the priority of their lien and the balance thereof shall be paid to the per- son who was the owner of said real estate at and immediately before said sale, or the said Sheriff may after paying to the plaintiff the amount of said judgment with interest and costs, pay the balance thereof into the said Superior Court. No sale shall be confirmed if the owner of the real estate or any person having an interest therein shall pay to the said plaintiff or shall pay into the said Superior Court for the use of the said plaintiff the amount of said judgment together with interest and all costs.

Section 4. That Chapter 45 of the Revised Code of tit; State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by re- pealing 1163, Sec. 19 thereof, and by substituting in lieu thereof the following section to be styled 1163, Sec. 19: 1163, Sec. 19. The owner of any real estate sold under order of sale or his legal representative may redeem the real estate so sold at any time within six months from the day the said sale is confirmed by the said Superior Court, by paying to the purchaser or his legal representative the amount of the purchase price and fifteen per centum in addition thereto or if the said purchaser or his legal representative shall refuse to receive the same or does not reside within New Castle County or cannot be found within said County the said owner may pay said amount into said .,Superior Court for the use of the said purchaser.

Section 5. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by repealing 1164, Sec. 20 thereof, and by substituting in lieu thereof the following section to be styled 1164, Sec. 20: 1164, Sec. 20. If the owner of any real estate sold under an order of sale or his legal representative shall redeem said real estate, he may prefer to said Superior Court a petition setting forth that fact and thereupon the said Superior Court, after hearing and determining the facts set forth in said petition, shall cause to be entered upon the record of the judgment, under which said real estate was sold, a memoranda that the real estate described in the proceedings upon which said judgment was entered has been redeemed and thereafter the said owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof, excepting so far as the said liens have been discharged or reduced by the application of the proceeds by the said Sheriff from the said sale.

Section 6. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by repealing 1165, Sec. 21 thereof, and by substituting in lieu thereof the following section to be styled 1165, Sec. 21:

1165, Sec. 21. If the owner or his legal representative does not redeem said real estate within six months from the day the sale is confirmed by the said Superior Court, any per- son or corporation who has an interest or lien upon any real estate so sold which was discharged by said sale may prefer a petition to the said Superior Court at any time within one year from the day the said sale is confirmed by the said Superior Court setting forth the fact that he or it desires to redeem the said real estate and that he or it is willing to pay into the said Superior Court for the use of the purchaser the amount of the purchase price and fifteen per centum in addition thereto. The petitioner may also state in said petition that he or it is willing to pay into said Superior Court a further sum (stating said sum) for the benefit of any person or corporation who has an interest in or a lien upon said real estate which was dis- charged by said sale prior to the interest or lien of the said petitioner, and the said petitioner may also state in said petition such other and further facts as the said petitioner may deem proper. Upon the expiration of one year from the day of confirmation of the sale of the said real estate the said Superior Court, after giving due notice to all said petitioners, shall proceed to hear the same and after considering the interest and liens of the petitioners shall determine which of said petitioners, if any, shall be permitted to redeem the same and shall make an order accordingly, the said petitioner so permit- ted to redeem the same then paying into the said Superior Court the amount specified in his or its petition for the use of the parties entitled thereto, and complying with such other orders as the said Superior Court shall make.

Section 7. That Chapter 45 of the Revised Code of the State of Delaware as amended by Chapter 82, Volume 33, Laws of Delaware be and the same is hereby further amended by repealing 1166, Sec. 22 thereof, and by substituting in lieu there- of the following section to be styled 1166, Sec. 22:

1166, Sec. 22. Any person or corporation having an interest in or a lien upon said real estate who shall redeem the same within the time and in the manner prescribed in the preceding Section, or any purchaser in case the said real estate has not been redeemed or their respective representatives, may prefer a petition to the said Superior Court setting forth the facts and applying for an order for a deed for said real estate, and the said Superior Court, after hearing and determining the facts set forth in said petition, shall thereupon order the Sheriff to execute, acknowledge and deliver to the person or corporation entitled thereto a deed granting and assuring unto such person or corporation the same estate and title as the said defendant was seized of on the first day of July of the year for which said taxes were levied upon under the judgment under which said real estate was sold was recovered, (which said date shall be specified in said order) discharged from all equity of redemption and from all liens and encumbrances held by persons and corporations against said property at the time of said sale who were given notice of such sale in the manner hereinabove provided and free and discharged of any right of or any incohate right of dower or courtesy therein.

Approved May 1, A. D. 1925.