Delaware Code Title 5 Sec. 1803 – Tax lien
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If any building and loan association shall fail to pay any tax due under this chapter, on or before the due date, the full amount of all such tax due the State shall be a lien in favor of the State upon all property and all rights to property, real or personal, belonging to such building and loan association.
Terms Used In Delaware Code Title 5 Sec. 1803
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302