Delaware Code Title 9 Sec. 8742 – Where attachment proceedings brought
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(a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction.
Terms Used In Delaware Code Title 9 Sec. 8742
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law.
Code 1915, § ?1155; 40 Del. Laws, c. 135, § ?1; Code 1935, § ?1351; 9 Del. C. 1953, § ?8742; 71 Del. Laws, c. 401, § ?126;