Delaware Code Title 9 Sec. 8614 – Officials conducting sale of property to notify receiver; pay tax
Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.
28 Del. Laws, c. 82, § ?29; 33 Del. Laws, c. 84, § ?24; Code 1935, §§ ?1421, 1454; 9 Del. C. 1953, § ?8615; 55 Del. Laws, c. 85, § ?24A; 71 Del. Laws, c. 401, § ?111;
Terms Used In Delaware Code Title 9 Sec. 8614
- Bailiff: a court officer who enforces the rules of behavior in courtrooms.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- 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
- Trustee: A person or institution holding and administering property in trust.