This Act reconciles discrepancies between § 8705 of Title 9 of the Delaware Code and § 2903 of Title 25 of the Delaware Code, clarifying that all taxes assessed against real estate by Kent or Sussex Counties are governed by § 8705 of Title 9 and that the date on which Sussex County considers a tax delinquent is July 1.
The Act also clarifies that the duration of a lien for municipal taxes for a municipalities in Kent and Sussex Counties is 10 years unless a period greater than 10 years is provided for in the municipality’s charter.

Statutes affected:
Bill Text: 25.2903, 9.8705