The Office of Finance of New Castle County may, on or after January 1 in every year, institute proceedings against all persons in such County liable for the payment of any taxes payable to the County then remaining due and unpaid for any year or years prior thereto.

Code 1915, § ?1155; 40 Del. Laws, c. 135, § ?1; Code 1935, § ?1351; 9 Del. C. 1953, § ?8741; 55 Del. Laws, c. 85, § ?25K; 71 Del. Laws, c. 401, § ?125;