Sec. 4-136. - Itemized receipt for taxes; inspection of records.

At the request of any person paying a tax which has been assessed upon his property, the collector of taxes shall make out and deliver to him a bill, showing, in addition to the amount of the tax, how much of it is laid upon his personal property, as shown by the school assessment list, and how much of it is laid upon his real estate, and if it is laid upon more than one parcel of real estate, then how much of it is laid upon each parcel, describing each parcel according to the description thereof appearing upon the city assessment list. All books and papers filed in the office of the board of assessment, collectors of taxes or clerk of council, touching the assessment or collection of taxes, shall be open to the inspection of any person interested in the same.

(28 Del. L. ch. 119, § 8)

Sec. 4-137. - Additional powers in connection with collection of taxes.

The council shall have power by ordinance to enjoin upon the clerk of council, the assessors and collectors, and the board of assessment, revision and appeals any powers and duties in addition to, or by way of change of, those in this division specified, touching the assessment and collection of taxes for city and school purposes which it shall deem necessary or proper for carrying into effect and making effective all the provisions of this division, touching and concerning the same, and especially concerning the assessment of property or persons for taxes for city and school purposes, whether said assessment be made, or be required to be made, by said assessors and collectors, or be made, or be required to be made, by the board of assessment, revision and appeals, and may enforce by suitable penalties any duties so enjoined by this division or by such ordinance, as aforesaid.

(17 Del. L. ch. 207, § 86; 26 Del. L. ch. 203, § 1)

Sec. 4-138. - When due and payable; penalty for late payment.

All the city property taxes and school taxes shall be due and payable during the months of July and August of each year and without abatement for payment in said months. A penalty of one per cent per month shall become due and payable on all taxes not paid on or before August 31st of the year in which the assessment shall have been laid. Said penalties shall be added to the taxes and shall be applicable until all taxes shall have been paid; provided, however, that in the event real estate be placed on the assessment rolls at any time other than July 1st of any year the penalty aforesaid shall become due and payable on all taxes not paid on or before sixty (60) days from the date such real estate has been placed on the assessment rolls.

(28 Del. L. ch. 119, § 9; 51 Del. L. ch. 314, § 1; 60 Del. L. ch. 88, § 1)

Sec. 4-139. - When delinquent; collection of delinquent taxes.

All city and school taxes shall be due and payable on the first day of July of the year in which the assessment was made, but the same shall not become delinquent until after the first day of May of the next succeeding year. If the same are not paid before the first day of May of the next succeeding year, the collectors of taxes, through their deputies and clerks, shall use whatever they deem to be reasonable means to collect such delinquent taxes without suit.

(28 Del. L. ch. 119, § 10; 60 Del. L. ch. 184, § 2)

Sec. 4-140. - Suit—Institution; service of process.

Proceedings for the collection of delinquent taxes shall be by suit in an action of debt before any justice of the peace, in the court of common pleas and in the superior court sitting in and for the county; judgments may be obtained in the superior court at the term to which the original process is returnable by filing an affidavit of demand together with a copy of the tax bills in the same manner and under the same conditions as judgments are now obtained under 10 Del. C. § 3901, and the said suit shall be against the person to whom the land or personal property is assessed, or in case the land or personal property is owned by any person to whom it is not assessed, then suit may be entered against the owner or owners of said land or personal property, or against any other person whose duty it is to pay the said tax. If personal service be had upon any one of several owners of land or personal property upon which taxes are so assessed, service need not be had upon the other owner or owners of such land or personal property, if a copy of the writ is left with the tenant or any adult person in possession or is posted upon the premises six (6) days before the return of said process.

(28 Del. L. ch. 119, § 11; 33 Del. L. ch. 119, § 1)

Sec. 4-141. - Same—Against guardian or trustee.

Suit for the purpose of collecting city or school taxes may be brought against the guardian or trustee and judgments recovered against them shall be binding upon the land or personal property of the persons they represent. Any person owning or having any interest in any land or personal property upon which city or school taxes have been assessed, and being under the disability of infancy or incompetency of mind, and not having a guardian or trustee, may be made a defendant in any suit for collection of taxes by a guardian ad litem or trustee ad litem, to be appointed by the court upon the petition of the collector of taxes.

(28 Del. L. ch. 119, § 12)

Sec. 4-142. - Same—Against nonresidents.

In case any owner of real or personal property who is assessed for city or school taxes is a nonresident, proceedings may be had in the superior court of the county by attachment. Said writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of attachment in this state, except that the collectors of taxes shall only be required to make and file with the prothonotary an affidavit stating that the defendant resides out of the state and that he is justly indebted for city and school taxes in the sum of ____________ dollars.

(28 Del. L. ch. 119, § 13)

Sec. 4-143. - Collection from either realty or personalty; proviso.

If any person is taxed for several parcels of real estate or for personal property and real estate in the same tax, the whole of such person's taxes may be collected either out of the real or personal estate or any part thereof; provided, that no land alienated shall be sold if the person taxed has other sufficient property out of which said taxes may be lawfully collected.

(28 Del. L. ch. 119, § 14)

Sec. 4-144. - Title search prior to suit; fee.

The city solicitor is authorized to enter suit for the collection of all delinquent taxes and shall cause an examination of the title to be made of the property against which there is unpaid taxes, before advertising for sale said property, in order to ascertain the owner thereof and all the liens upon said property, and the owners of such liens, and there shall be paid to the person making such examination of title a fee not exceeding twenty dollars, which shall be added and collected as costs in the cause.

(28 Del. L. ch. 119, § 16; 33 Del. L. ch. 119, § 2)

Sec. 4-145. - Execution upon tax judgment—Generally.

Execution may be had upon a judgment for taxes as upon other judgments in the superior court; provided, however, that in any case where real property is sold upon execution on a tax judgment it shall not be necessary to issue a writ of inquisition.

(28 Del. L. ch. 119, § 17)

Sec. 4-146. - Same—Title of purchaser.

Any real estate sold upon an execution issued upon a judgment for taxes shall vest in the purchaser all the right and title that the defendant or defendants in such judgment had in and to said land, freed and discharged from any dower or curtesy, in, and to, or against said land.

(28 Del. L. ch. 119, § 18)

Sec. 4-147. - Approval or disapproval of tax sales; disposition of excess funds.

Upon the return of any writ of execution for the collection of a judgment for taxes, the superior court may inquire into the circumstances and regularity of the proceedings relative to such sale, and either approve the sale or set it aside. If the court approves the sale, the sheriff shall deliver to the purchaser a certificate reciting the judgment and writ, and setting forth the facts relative to the sale, and the purchaser shall have and be possessed of all rights, subject to the right of redemption as herein provided, of the owner of said land, and the said court shall have power to make all necessary orders and rules and to issue all processes which may be necessary to place the said purchaser in possession of said real estate. If the sale be set aside, another sale may be ordered until the judgment is collected. The court, shall make such disposal of all proceeds of such sale, in excess of the amount necessary to satisfy such judgment, as it shall deem just. No sale shall be approved if the owner of the property or any person having an interest therein shall be ready at court to pay the said judgment and all costs.

(28 Del. L. ch. 119, § 19)

Sec. 4-148. - Right of owner, etc., to redeem property sold for taxes.

The owner of any property sold upon an execution issued upon a tax judgment, or his legal representatives, or, if the owner or his legal representatives do not, any person having any interest in said property or lien upon such property, may redeem the property at any time within sixty days from the day the sale is approved by the court by paying to the purchaser or his legal representative the amount of the purchase price, the cost of any repairs that the purchaser may be required to make by the City of Wilmington, and twenty percent in addition to the purchase price and the cost of repairs, together with all costs incurred in the proceedings, or if the purchaser or his legal representatives, successors, or assigns shall refuse to receive the same, or do not reside or cannot be found within the City of Wilmington, by paying the amount into the court for the use of the purchaser or his legal representatives, successors, or assigns. The court upon the filing of a petition by the owner of said property or real estate or his legal representative, within sixty days after the sale is approved by the court, may for good cause extend the time within which the property may be redeemed.

(28 Del. L. ch. 119, § 20; 59 Del. L. ch. 167, § 1)

Sec. 4-149. - Redeemed property subject to prior liens, etc.

If the owner or his legal representatives shall redeem such property, he may prefer to said court a petition, setting forth the fact and thereupon the court shall cause to be entered upon the judgment a memorandum that the property therein described has been redeemed, and he shall hold such redeemed property subject to the same liens and in the same order of priority as they existed at the time of the sale thereof.

(28 Del. L. ch. 119, § 21)

Sec. 4-150. - Deed for redeemed property.

Any person who has a lien upon such property and who shall redeem the same within the time and in the manner prescribed in section 4-148; or any purchaser in case the property has not been redeemed, or their respective agents or representatives, may prefer a petition to the said court setting forth the facts and praying for a deed for said property, and the court shall order the then sheriff to execute and deliver a deed to the person or persons entitled thereto granting and assuring to such person or persons the same estate and title as the said owner was seized of therein at the time of the sale, free and clear of all liens existing against said property at the time of said sale.

(28 Del. L. ch. 119, § 22)

Sec. 4-151. - Taxes to be prior lien for term of years.

All taxes for city and school purposes which may hereafter be lawfully assessed on real estate in the city shall constitute a prior lien thereon for a period of four years from the first day of July succeeding the assessment of said taxes, but if the said real estate remains the property of the person to whom it is assessed, then the lien shall continue until the tax is collected, and may, with all incidental costs and expenses, be levied by sale thereof as hereinbefore provided. The said tax lien shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation or responsibility which the real estate may become charged with or liable to.

(28 Del. L. ch. 119, § 23)

Sec. 4-152. - Application of proceeds of sale for taxes.

In case any property is sold under any of the provisions of this division, the proceeds of such sale shall first be applied to the satisfaction of the judgment and costs under which such property is sold, then to the payment of any unpaid city and school taxes assessed against such property before any of the proceeds of such sale shall be applied to any liens of record existing against said property, notwithstanding the fact that such liens may have been entered before such taxes were levied and assessed.

(28 Del. L. ch. 119, § 25)

Sec. 4-153. - Transfer of lien to funds from tax sale.

In case of the sale under execution process, of any real estate upon which such tax liens shall exist, such lien shall be transferred to the fund arising from such sale in the hands of the officer making the same, and the real estate so sold shall be discharged therefrom; provided, that if such fund shall not be sufficient to pay and discharge the said tax lien by reason of the said real estate having been sold subject to another or other lien or liens created by said taxable, then the unpaid balance of said tax shall remain a lien upon the land so sold.

(28 Del. L. ch. 119, § 24)

Sec. 4-154. - Personal property—Distraint and sale generally to satisfy unpaid taxes.

The collectors of taxes may distrain personal property and may sell the same in the manner in this article directed. In all cases the collectors of taxes may seize and levy upon personal property for the payment of taxes, and where personal property shall be so levied on or seized by the said collector of taxes, he shall, if possible, cause a notice of such levy and a notice of the time and place of the sale to be served on the owner personally or left at his last and usual place of abode, at least five days previous to the appointed time of sale.

(28 Del. L. ch. 119, § 26)

Sec. 4-155. - Same—Advertisement of sale.

The collector of taxes shall also in all cases advertise the sale of personal property, levied as aforesaid, for three successive weeks in a newspaper published in the city, and shall also post notices in five public places in said city at least twenty days previous to the appointed day of sale.

(28 Del. L. ch. 119, § 27)

Sec. 4-156. - Same—Sale to be at public auction.

If such owner does not pay the amount of tax with the interest or percentage and all costs and charges by the time appointed for the sale, the collector of taxes shall sell the same, or enough to pay said taxes and costs and expenses, at public auction.

(28 Del. L. ch. 119, § 28)

Sec. 4-157. - Same—Removal to advantageous place for sale.

Any collector of taxes may without the consent of the owner, remove personal property for sale to any part of the city where it may be sold to the best advantage, giving notice, if possible, to the owner, as before provided in this division.

(28 Del. L. ch. 119, § 30)

Sec. 4-158. - Same—Following property.

If any property assessed for city and school purposes be removed out of the city before the taxes are paid, any collector of taxes may follow such property, and seize, levy or collect the taxes as aforesaid, with the same power as if not removed.

(28 Del. L. ch. 119, § 31)

Sec. 4-159. - Same—Disposition of unsold property or surplus proceeds.

Any property seized as aforesaid, but not sold, or any surplus of money remaining from any sale, as aforesaid, shall be returned to the owner or person entitled to receive it, after the taxes and costs have been paid. If no owner or person entitled to receive the same can be found by the collector of taxes, the collector of taxes shall forthwith make a report thereof to the council of the city, and shall hold said money or property subject to the call of the owner thereof.

(28 Del. L. ch. 119, § 29)

Sec. 4-160. - Adjournment of tax sales.

Any sale of real or personal estate or any interest therein liable for the payment of taxes by the provisions of this division may be adjourned from time to time.

(28 Del. L. ch. 119, § 32)

Sec. 4-161. - Payment of taxes by tenant.

Any collector of taxes may at any time notify the tenant in possession of any real estate on which any city taxes remain unpaid that such city tax is due and unpaid, and it shall be the duty of such tenant to deduct from the rent of such property the amount of tax due on such property and charge the same against the owner of the property, and if such tenant refuse or neglect[s] to comply with such notice of the collector of taxes within three months from time he receives the same, he shall be personally liable for the taxes due on said property, and the same may be recovered in the same manner as is provided in this act for the recovery of taxes. When such taxes are held by such tenant, he shall pay the same to the collector of taxes within thirty days thereafter. A copy of this section shall accompany all notices to such tenant.

(28 Del. L. ch. 119, § 34)

Sec. 4-162. - Property seized not to be exempt.

No property seized or taken as provided in this act for the payment of city and school taxes shall be liable to any exemption now provided by law.

(28 Del. L. ch. 119, § 35)

Sec. 4-163. - Division cumulative.

The provisions of this division, providing for the recovery of taxes, are cumulative, and the collectors of taxes are hereby authorized and directed to pursue any or all of said provisions until all city and school taxes are fully collected, together with costs.

(28 Del. L. ch. 119, § 36)

Secs. 4-164—4-180. - Reserved.