Sec. 4-101. - Powers of board of assessment generally.

The board of assessment shall have full charge of any and all assessments for city and school taxes, and shall have and be invested with all the powers of the council to adopt all such needful and necessary rules and regulations as they may deem necessary and expedient to make good, fair, equal, faithful and complete assessments of property in the city for city and school purposes, and the said board of assessment shall have and possess the right and powers to make good, perfect, effective and operative any and all rights, powers and duties now possessed by or imposed upon the board of assessment, revision and appeals, and the assessors and collectors for the city or heretofore possessed or imposed upon the said board of assessment, revision and appeals, and the assessors and collectors for the city under and by virtue of the charter, laws, ordinances, resolutions, rules and regulations concerning the assessment of property for taxes for city and school purposes, required to be made by the said board of assessment, revision and appeals and the assessors and collectors for the city.

The board of assessment shall receive all applications to have real property exempt from taxation for city and school purposes. The board shall have exclusive power to exempt real property from taxation provided that the applicant complies with any and all laws of the State of Delaware relative thereto.

(28 Del. L. ch. 121, § 7; 52 Del. L. ch. 343, § 1)

Sec. 4-102. - Assessment generally; exemptions; manner of assessment.

All real estate within the said city shall be assessed, except real estate belonging to the United States, the state, the county, the city, cemeteries and burying grounds, churches and meeting houses belonging to any religious society and not held by way of investment and used for public worship, real estate belonging to charitable corporations and not held by way of investment, buildings owned and occupied by fire companies, and such other real estate which is presently exempt or which may hereafter be exempted by the city council. The assessment of real estate shall be made according to a certain rate in and upon every hundred dollars of the estimated full value of the property assessed, and so pro rata. All assessments upon real estate shall be so made as to show separately the valuation of ground, the improvements if any, and the total valuation of the property assessed, and such property shall be described with such particularity as will enable it to be clearly identified, and the name of the owner or last owner or reputed owner shall be given, if known. Such name will be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment of any tax based thereon.

Subject to such authority conferred by law to alter or revoke as is now or hereafter vested in the board of assessment, properties presently exempted in whole or in part from real property taxation pursuant to this section shall continue as exempt from year to year until further act of the city council amending this section or until such property is sooner sold, offered for sale or leased, or in any other manner used for a nonexempt purpose. Any property for which an application for exemption from real property taxation has been received by the board of assessment since December 31, 1974, hereafter shall be granted full or partial exemption or denied exemption by the board of assessment in accordance with the criteria established by the foregoing provisions of this section and any such exemption applied for between December 31, 1974, and July 1, 1976, if granted, shall be effective for the tax year commencing July 1, 1976.

(28 Del. L. ch. 21, § 38; Ord. No. 72-047, § 1; Ord. No. 75-009, § 1; Ord. No. 76-075, § 2)

Sec. 4-103. - Assessment of public utilities generally.

All street railway lines, all gas mains, all electric light poles and wires, all telephone or telegraph poles and wires, all poles and wires used in transmitting heat, light or power, all pipes, conduits, wires, or other underground construction, used as electric light, telephone or telegraph lines, or in transmitting electric light, heat or power, and all pipes or conduits used in carrying water shall be assessed as is now provided by law for the assessment of real estate. Every person, firm, association, or corporation owning or operating property subject to assessment shall supply any information required and otherwise fully cooperate with the board of assessment for the purpose of arriving at a good, fair, equal, faithful and complete assessment.

(28 Del. L. ch. 121, § 9; 59 Del. L. ch. 340, § 1)

Sec. 4-104. - Preparation of tax maps.

The said board of assessment shall prepare maps to be known as tax maps, covering the entire area of territory within the corporate limits of the city. These maps shall be substantially as follows:

An individual block and lot maps for each square, triangle or tract into which the municipality is divided. Each individual block and lot map shall show: (a) the outline and the dimensions of the square or triangle or tract which it represents on a scale of not less than forty feet to the inch, (b) the outline of the lots or subdivisions thereof, as fixed by the then existing titles of the owners of such lot or subdivision, and the dimensions of each lot or other subdivision.

(28 Del. L. ch. 121, § 10)

Sec. 4-105. - Valuation of property—Generally.

The board of assessment shall fix the value of each separate lot, or other subdivision of ground belonging to any individual or individuals, firm, co-partnership, corporation, or association. This value shall be of the ground alone.

The board of assessment shall then fix the value of the buildings and improvements on each lot or other subdivision of ground.

To establish the value of each lot or subdivision of ground, the board of assessment shall first establish the "unit value" for each of the four city fronts of each square. Said "unit value" shall be established by taking in the centre of each square an area having a front of one foot and depth of one hundred feet, and determining its value.

Having established this "unit value," the board of assessment shall then determine the percentage of increase or decrease in value, if any, of each front foot as the lot or subdivision approaches the corner.

Where a lot or subdivision is more or less than one hundred feet in depth a proper addition or deduction, according to some rule established from the fixed value by the above "unit rule" shall be allowed.

Where a lot or subdivision is irregular in shape such irregularity shall be taken into consideration according to the facts in each case in applying the "unit rule" of value.

All tracts of ground not subdivided, including suburban lands, shall also be valued according to some "unit" to be established for all ground similarly situated, and the assessment thereof shall, so far as possible, be in accordance with the rules in this section provided, and in each case the value of the established "unit" must appear on the map in the front line of the property at the point where the "unit value" is fixed.

(28 Del. L. ch. 121, § 11)

Sec. 4-106. - Same—Rules to be established; exceptions.

The board of assessment shall establish rules by which to value the buildings and improvements, and all buildings and improvements must be valued according to the rules so established, so far as the same may be practicable. If, however, it should appear that the combined assessment on the land and buildings according to the rules above provided for does not represent the true value thereof, then the board shall place whatever value on the buildings as may be necessary to make the combined value true and correct.

(28 Del. L. ch. 121, § 12)

Sec. 4-107. - Assessment records.

The board of assessment shall keep an official printed or written record of the facts appearing on each block and lot tax map, and such other information as may be necessary to enable adequate assessment to be made. This record shall show the name of the owner, the number of the lot assessed to him, and the dimension thereof, the value of the ground, and the value of the buildings and improvements, if any.

(28 Del. L. ch. 121, § 13)

Sec. 4-108. - Completion of assessment; notice of completion; public inspection.

The board of assessment shall complete the assessment for tax on or before the first day of March of each year. After making such assessment the board of assessment shall place the same on file in the office of the board, and shall give public notice, by advertisements printed in two newspapers and posted in the most public places within the city, that such assessment, being completed, is ready for public inspection, and also designating the time appointed by this act [article] for the sitting of said board to hear appeals. Such notice, by advertisement as aforesaid, shall be continued until the time for sitting of said board for appeals as aforesaid. During the period herein provided for public inspection of said assessment, the said board shall keep some person in its office during regular office hours, whose duty it shall be to aid the persons assessed in ascertaining the amount of their assessment. The board shall also furnish a copy of its assessment roll to the officer or officers designated by law to collect said taxes as soon as the same is completed, and shall furnish to him or them from time to time copies of corrections made therein.

(51 Del. L. ch. 4, § 1)

Sec. 4-109. - Appeals with respect to assessments—Generally; procedure; hearing, etc.

The board of assessment for the city shall also hear and determine all appeals respecting the assessments. The board shall sit at its office, or some other public and convenient place in the city for the purpose of hearing appeals from assessments. Beginning March 1, any person aggrieved by any assessment may appeal to the board for relief under the following procedure:

The person desiring to make an appeal shall on or before the fifteenth day of March file written notice with the board on such forms as the board may prescribe, and make available to such person upon request for the purpose of filing appeals, setting forth:

1.

The assessment or assessments by which the person feels aggrieved;

2.

The address to which the board shall mail notice of the time and place of hearing;

3.

Such other information as the board may deem necessary to determine the appeal.

Beginning March 15, the board shall meet for the hearing of appeals and shall continue to meet for such purpose from time to time until all appeals have been heard and acted upon. All appeals shall be heard and acted upon not later than April 30. The board shall notify each person who has filed an appeal of the time and place of hearing of said appeal by depositing such notice in the mail addressed to such person at the address designated in the appeal not later than the fifth day preceding the day designated in the notice for such hearing. Any person who shall fail to appear for hearing at the time fixed shall be conclusively presumed to have abandoned his appeal. Upon appeals the board shall have power to alter any assessment, and shall also have the power to make additional assessments or alterations whether appeal has been filed or not, but where no appeal has been filed, proper notice of such additions or alterations shall be given to the owners or their agents whenever possible. The board in connection with the assessment shall have the power to determine and to do whatever may appertain to justice and right. No appeal shall be received or heard, or adjudication or appeal made, nor shall the assessment list be altered or added to after the thirtieth day of April; provided, however, that real estate not assessed prior to the first day of March may be assessed by the board at any time before the assessment roll is sent to the council, previous notice of such intended assessment, designating the time at which the same will be made, being given by the board, in writing, to the owner or owners, if he, she or they be absent from the city, then to the person or persons in possession of the premises.

(36 Del. L. ch. 142, § 2; 55 Del. L. ch. 4, § 1)

Sec. 4-110. - Same—To courts.

In sitting and hearing appeals filed as provided in section 4-109, the board of assessment for the city shall permit the introduction of all relevant evidence, including the testimony of witnesses, presented by the appellant or on behalf of the board of assessment. The board shall make and keep a record of all evidence presented at such appeal proceedings. The board shall notify the appellant in writing, by registered mail, of the board's decision within five (5) days of the date of its decision. Any person who feels aggrieved by the decision of the board may, within thirty (30) days after receiving notice of the board's decision, appeal therefrom to the superior court of the state. The decision of the board shall be prima facie correct and the burden of proof shall be on the appellant to show that the board acted contrary to law, fraudulently, arbitrarily or capriciously. The appeal shall be heard on the record and proceedings of the board which shall be certified to the court by the board within fifteen (15) days after service on the board of the notice of appeal. The court may affirm, reverse or modify the decision of the board. Either party to the appeal may appeal such decision of the superior court to the supreme court of the state; provided that such appeal is taken in accordance with the rules of procedure of the superior court of the state and the rules of the supreme court of the state.

(53 Del. L. ch. 33, § 1)

Sec. 4-111. - Adoption of county assessments.

Any municipal corporation in this State (hereinafter referred to as "municipality") may by ordinance elect to use the assessments and supplementary assessments for property in the municipality as established annually or quarterly by the board of assessment or board of assessment review in which such municipality is located, subject to statutory judicial appeals, as the assessment roll of such municipality for municipal taxation.

State law reference— Similar provisions, 22 Del. C. § 1101.

Sec. 4-112. - Time for adoption; notice.

The election by the municipality to use the county assessments shall be made before February 1st of any year and shall continue in effect from year to year until revoked by ordinance adopted by the municipality. Notice of such election shall be given to the board of assessment or board of assessment review prior to March 1st in the year in which such election occurs and shall be published at least once a week for 2 weeks prior to March 1st of each year in at least 2 newspapers in the municipality, or to the extent no such newspaper exists, then in a newspaper of general circulation in the county in which such municipality is located.

State law reference— Similar provisions, 22 Del. C. § 1102.

Sec. 4-113. - Costs.

The municipality shall be entitled to receive a copy of the county assessments for the properties in the municipality from the board of assessment or board of assessment review upon payment of the costs of producing the copy.

State law reference— Similar provisions, 22 Del. C. § 1103.

Sec. 4-114. - Certification.

At the time of certification provided in 9 Del. C. § 8314, the board of assessment or board of assessment review shall certify the total assessed valuation for properties in the municipality to each municipality which shall have theretofore furnished the notice provided for in § 1102 of this title [§ 4-112 hereof].

State law reference— Similar provisions, 22 Del. C. § 1104.

Sec. 4-115. - Tax rate upon reassessment; notice.

(a)

When any total reassessment of taxable properties within a municipal corporation of this State (hereinafter "municipality") shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the "rolled-back rate." Any initial assessment made on new construction shall not be taken into account in determining such limitation.

(b)

The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (a) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the municipality shall advertise, in a newspaper of general circulation in the municipality, said percentage increase in the tax rate.

State law reference— Similar provisions, 22 Del. C. § 1105.

Sec. 4-116. - Assessment of land used for agricultural, horticultural or forestal purposes.

The municipality shall use the county assessment, regardless of any election under § 1101 of this title [§ 4-111 hereof], for all property within a municipality whose value has been assessed by the county pursuant to 9 Del. C. §§ 8328—8337 for its agricultural, horticultural or forestal use.

State law reference— Similar provisions, 22 Del. C. § 1106.

Sec. 4-117. - School tax on personal property.

To the end and in order that the sums necessary to be raised for public schools in the city may be obtained, the municipal corporation shall have the following powers and authority, in extension and not in limitation of its other corporate powers, to wit: To assess, or cause to be assessed, in the name or names of the several owners thereof, through and by the board of assessment, in such manner as the board deems advisable, or by such agents or servants as said board shall deem proper to employ, all personal property liable to assessment and taxation for public purposes under the laws of this state.

The assessments for school purposes shall be collected by the same proceedings and in the same manner and by the same persons as the city tax is collected and shall constitute a part thereof. The said board shall make the assessment, called the school assessment, in the manner following: The assessment of real estate within the city shall be taken from the assessment of real estate on the city assessment, after the completion thereof, and the assessment of personal property shall be taken from the assessment of personal property made in conformity with the provisions hereof, and shall be completed on or before the first day of June of each year.

(28 Del. L. ch. 121, § 16)

Sec. 4-118. - Taxes for use of vaults beneath streets, etc.

The council is hereby authorized and empowered to pass an ordinance or ordinances providing for the levying and collection of taxes for the use of vaults or vaulted spaces outside the building lines beneath the streets, squares, lanes, roads and alleys of the city.

(30 Del. L. ch. 114, § 1)

Sec. 4-119. - Levying tax by council; rate; collection.

The assessments being so settled as aforesaid, the said board shall, on or before the first day of June, lay the same before the council, who shall, without delay, determine the whole amount of money necessary to be raised for the use of the city by taxation during the year of said assessment, and shall apportion such amount among the several persons and estates assessed upon the city assessment, according to a certain rate in and upon every hundred dollars ($100.00) of the said assessment, and so pro rata. The council shall also, at the same time, include the sum necessary to be raised for the use of the public schools of the said city by taxation during the year last aforesaid, and shall apportion such amount among the several persons and estates assessed upon the school assessment, according to a certain rate in and upon every hundred dollars ($100.00) of the said assessment, and so pro rata; and the amount so apportioned shall be collected under the provisions hereinafter contained as other city taxes, and shall constitute part of the city taxes, within all of the provisions of law applicable to the same. The board shall thereupon make out a correct list showing the number of persons and estates assessed upon both of the aforesaid assessments, with the whole amount of tax laid upon the several persons and estates under the foregoing provisions, and the said list shall, on or before the fifteenth day of June, be delivered to the clerk of council who shall immediately write thereon the warrants of said council for the collection of said taxes which said warrant shall be signed by the president of the council, and countersigned by the said clerk, and the said list and warrant thereon be delivered by the clerk to the officer or officers designated by law to collect the taxes on or before the twentieth day of June.

(28 Del. L. ch. 121, § 17)

Sec. 4-120. - Lien of taxes and other charges; notice of lien.

(a)

(1)

Except as otherwise provided, "lien" or "liens" as used in this section shall arise whenever the following charges, as defined in this section, are levied or imposed by the State or any political subdivision thereof (including the Levy Court or county council of any county, any united, consolidated or incorporated school district, or any incorporated town or city in this State) and such charges become due:

a.

Real property taxes, including penalty and interest thereon;

b.

School taxes, including taxes for a vocational-technical high school district or county vocational-technical center district, including penalty and interest thereon;

c.

Service charges for maintenance or use of sewer systems, including penalty and interest thereon;

d.

Service charges for maintenance or use of water systems, including penalty and interest thereon;

e.

Service charges for garbage collection;

f.

Charges for the costs of razing or demolition of buildings done through public expenditure;

g.

Charges for duly authorized improvements to the exteriors of buildings done through public expenditure;

h.

Assessments for the installation of sewer lines, water mains, sidewalks and curbing, including penalty and interest thereon;

i.

Fines imposed by any court for local building, housing or sanitation code violations. The unpaid amounts of such fines may be added to local property tax billings for the property which was the subject of said violation when authorized by local ordinance. "Fines" as used in this section shall also include any civil judgment awarded to the State or any political subdivision thereof entered pursuant to § 4101 of Title 11; and

j.

Fees imposed by law or ordinance of any political subdivision of the State, which shall include, without limitation, municipal corporations, for registration of ownership of any vacant buildings located within the political subdivision, the imposition of which fees is final and non-appealable.

(2)

"Liens" shall not include administrative costs incurred by the sheriff in the sheriff's sale process.

(3)

Except as provided in subsection (b)(1) of this section, the liens created by this subsection are levied or imposed only upon that parcel of real property against or upon which such charges have been levied or imposed. Except as provided in subsection (b)(1) of this section, the liens created by subsections (a)(1)a. through (a)(1)i. of this section shall have preference to and priority over all other liens on such real property, including liens of a date prior in time to the attaching of the liens created by this section. The liens created by subsection (a)(1)j. of this section shall have preference and priority with respect to all other liens on such real property as of the time such fees become final and non-appealable.

(4)

Any political subdivision having the power to levy or collect any of the charges described herein shall maintain a record of all charges creating liens under this section, including the amount of the lien, the name of the chargeable, and the location of the real property against or upon which such charges have been levied or imposed. The record or information contained therein shall be available to the public upon request.

(b)

(1)

Upon the filing of a Notice of Lien by a political subsection in accordance with this subsection, the charges described in subsection (a)(1) of this section shall, as of the date of filing a Notice of Lien pursuant to this subsection, be and constitute a lien upon all real property of which the chargeable was seized at the time, or at any time after such Notice of Lien has been filed in accordance with this subsection, situate in the county (including all real property situate within any incorporated town or city located within the county) in which such charges are levied or imposed.

(2)

Notices of Lien shall be in the form of an affidavit, executed by an attorney for the political subdivision or by an employee of the political subdivision having custody and control over the records relating to the charges that constitute the lien, reciting that the chargeable is the owner of record of real property situate in the county (including all real property situate within any incorporated town or city located within the county) in which such charges are levied or imposed, that charges have been duly levied or imposed upon the chargeable, the types of charge as specified in subsection (a)(1) of this section, the amount of such charges as of the date of filing the Notice of Lien and that the chargeable has failed to pay said charges despite notice by the political subdivision.

(3)

A Notice of Lien for any chargeable may be filed at any time after the charges have become delinquent. Charges shall be deemed "delinquent" if they are unpaid as of the date upon which any penalty or interest shall accrue thereon in accordance with law or, in the event that there is no such date established by law, as of 90 days after the date upon which an authorized representative of the political subdivision made a demand for payment upon the chargeable.

(4)

Notices of Lien shall be indexed by the name of the chargeable, in a separate index for such purposes maintained in the office of the Prothonotary in each county. The index shall be maintained by the office of the Prothonotary in the county in which the real property is located and shall include the name of the chargeable and the date and time the Notice of Lien was filed. A fee for filing the Notice of Lien shall be established by the Superior Court pursuant to § 8705 of Title 10 and shall be paid at the time of filing the Notice of Lien. The affidavit filed for each Notice of Lien shall be available to the public upon request. The lien created hereunder shall be a lien upon all real property owned by the chargeable at the time of filing that is situate in the county (including any incorporated town or city located within the county) in which such charges are levied or imposed, and such lien shall have priority as of the time it is filed.

(5)

The political subdivision that filed any Notice of Lien may, in its sole discretion and at any time and without receiving payment of all charges owed by the chargeable, release from the lien created hereby any or all parcels of real property owned by the chargeable by filing a writing to that effect with the Prothonotary, and such release shall be without prejudice to the right of the political subdivision to collect the remainder of any charges from any real property of the chargeable that is subject to the lien created under subsection (b) of this section and has not been so released. Any release, whether partial or complete, shall be noted in the index for Notices of Lien.

(6)

A Notice of Lien shall be ineffective as of the date all charges owed by the chargeable have been paid in full, subject to paragraph (7) of this subsection.

(7)

A Notice of Lien shall be effective for a period of 3 years after the date of filing such notice, unless the political subdivision files a subsequent Continuation of Lien against the same chargeable prior to the expiration of the 3-year period and in such event the lien created by the subsequent Continuation of Lien will have priority as of the date of filing of the previous Notice of Lien. A Continuation of Lien will be effective for a period of 3 years following the initial 3-year period of the Notice of Lien and shall constitute a lien against any real property acquired by the chargeable after the filing of the Notice of Lien, and located in the county in which the Notice of Lien was filed. No more than 1 Continuation of Lien may be filed for any 1 Notice of Lien, provided, however, that this limitation shall not preclude the later filing of a new Notice of Lien against the chargeable which shall be effective and have priority as of the date of such later filing.

(8)

Upon written notice by the chargeable to the political subdivision that all charges for which the Notice of Lien was filed have been paid, the political subdivision shall enter a satisfaction of record on the Notice of Lien index.

(9)

Nothing contained herein shall be deemed to affect or limit the ability of the political subdivision to collect any charge through any other legal procedure including, without limitation, proceedings pursuant to a Writ of Monition.

(10)

All liens for the nonpayment of charges (including any created pursuant to § 8701 of Title 9), other than the lien upon the real property against which the charge was levied or imposed as provided in subsection (a) of this section, are hereby extinguished, provided, however, that this subsection shall not affect any lien obtained by any political subdivision prior to October 5, 1990 by any legal procedure including, without limitation, proceedings pursuant to a Writ of Monition.

(15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; Code 1915, § 2870; 40 Del. Laws, c. 238, §§ 1—3; Code 1935, § 3351; 25 Del. C. 1953, § 2901; 62 Del. Laws, c. 374, § 1; 67 Del. Laws, c. 127, § 3; 67 Del. Laws, c. 445, § 1; 68 Del. Laws, c. 279, §§ 1—3; 70 Del. Laws, c. 431, § 1; 71 Del. Laws, c. 387, §§ 2—5; 74 Del. Laws, c. 382, §§ 1—3)

State law reference— Similar provisions, 25 Del. C. § 2901.

Sec. 4-121. - Priority of liens of the state and political subdivisions on real estate; extinctions of such liens.

(a)

Except as otherwise provided in subsection (b), liens for taxes and other government charges levied and imposed by the state or its political subdivisions, which liens are assessed against real property, shall be equal in status, regardless of the time of assessment of said lien; no such lien shall have priority over any other such lien in the distribution of proceeds of the sale of real estate pursuant to a writ of venditioni exponas, levari facias or any other process or order of any court resulting in a sheriff's sale. In the event that the proceeds of a sheriff's sale are insufficient to satisfy all such liens encumbering the property sold, then the state and/or its political subdivisions holding such liens shall share that portion of the proceeds of the sheriff's sale allotted to such liens on a pro rata basis.

(b)

In the event that real property is sold to the state or any of its political subdivisions pursuant to a writ of venditioni exponas, levari facias or any other process or order of any court resulting in a sheriff's sale and such writ or process was filed by the entity purchasing the real property, then the liens of the purchasing entity shall have priority over all other liens of the state or its political subdivisions; and in the event that the proceeds of the sheriff's sale are insufficient to satisfy all liens of the state or its political subdivisions encumbering the real estate, the liens of the purchasing entity will be paid to the extent funds are available for such purposes, and the remaining funds, if any, shall then be distributed on a pro rata basis to other governmental entities having such liens on the real estate sold, in full satisfaction of all such liens.

(c)

When real property is sold pursuant to a writ of venditioni exponas, levari facias or any other process resulting in a sheriff's sale, said writ having been filed by the state or any of its political subdivisions, the purchasing party, other than the original owner, shall take the property free and clear of any and all liens on such real property, including liens of the state and/or its political subdivisions whether or not such liens have been fully satisfied from the proceeds of the sale.

(d)

Except as specifically provided herein, nothing in this section shall be construed as affecting the order or priority of payment of any other liens, charges, costs or other debts against real estate sold at sheriff's sale or the effect of such sheriff's sale on the quality of title of real estate sold as provided in any other statute or ordinance of this state or its political subdivisions.

(e)

All liens of the state or any of its political subdivisions encumbering real estate sold at sheriff's sale prior to the effective date of this statute and purchased by the state or any of its political subdivisions at such sale are hereby extinguished; provided, however, that such lien existed at the time of said sheriff's sale.

(f)

Nothing in this act [section] shall effect [affect] the priority of any liens not of the state or any of its political subdivisions which existed of record on or prior to July 10, 1980.

State law reference— Similar provisions, 25 Del. C. § 2906.

Secs. 4-122—4-135. - Reserved.