It shall be lawful for the Town to enter into an agreement with
the Board of Assessment for the New Castle County to inspect and copy,
or to obtain copies, of the assessments made for county purposes.
Annually, the Council shall make a judgment regarding whether the
Town will utilize such county assessments and whether said county
assessments are a true, just and impartial evaluation. The Council
then shall order the adoptions of such county assessment for municipal
purposes or the adoption of assessments as determined by the Town
assessment authority; provided, however, that adoption of the county
assessment for municipal purposes shall not preclude the Town from
modifying the county assessment list to take into account new construction
or changes in ownership or use not reflected in the county assessment
list, or clear cases of inequitable assessment. (75 Del. Laws, c.
187, 7/12/05)
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Name of Person in Whose Name the Property is Assessed
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Description of Property
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Year or Amount of Years Judgement
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Said Monition, or copy thereof, shall be posted by the Sheriff
upon some prominent place or part of the property against which the
said judgment for taxes or assessments is a lien. The Sheriff shall
make due and proper return of his proceedings under the said Monition
to said Prothonotary within ten (10) days after the posting of said
copy of Monition as aforesaid. Alias or Pluries Monition shall constitute
notice to the owner or owners and all persons having any interest
in said property.
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At any time after the expiration of twenty (20) days following
the return of the Sheriff upon such Monition, unless before the expiration
of said twenty (20) days the said judgment and costs on said judgment
shall be paid or evidence of the payment of such taxes evidenced by
a receipted bill or a duplicate thereof, bearing date therefor prior
to the filing of said lien for the record in the office of the Prothonotary
aforesaid, upon Praecipe filed by the Town of Elsmere, a writ of Venditioni
Exponas shall issued out of the office of the said Prothonotary directed
to the Sheriff commanding the Sheriff to sell the property mentioned
or described in said writ and make due return of his proceedings thereunder
in the same manner as is applicable with the respect to similar writs
of Venditioni Exponas issued out of the said Superior Court.
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NEW CASTLE COUNTY
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SS:
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THE STATE OF DELAWARE
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TO THE SHERIFF OF NEW CASTLE COUNTY
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GREETINGS
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WHEREAS, by a Monition issued out of the Superior Court, dated
at Wilmington, the ____ day of A.D., 19____ IT WAS COMMANDED, that
you should post the said Monition, or copy thereof, upon the real
estate therein mentioned and described, and make a return to the said
Superior Court within ten days after said posting. That on the _________
day of A.D., 19___ you returned a copy of the said Monition was posted
on the real estate therein mentioned and described on the ____ day
of A.D., 19___.
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We therefore now command you to expose to public sale the real
estate mentioned and described in said Monition as follows:
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And that you should cause to be made as well as a certain debt
of Dollars ($) lawful money of the United States, which to the said
Town of Elsmere, a municipal corporation of the State of Delaware,
is due and owing, as also the sum of Dollars ($) lawful money as aforesaid,
for its costs which it has sustained by the detaining of that debt,
whereof, the said was convicted as it appears of record and against
which said property it was a lien;And have you that money before the
Judges of our Superior Court at Wilmington, on Monday the day of next,
to render to the said Town of Elsmere, a municipal corporation as
aforesaid, for its debt and costs as aforesaid, and this writ;
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WITNESSETH, the Honorable at Wilmington the ____day of A.D.,
19__
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Prothonotary
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Upon the return of the proceedings under said writ of Venditioni
Exponas, the Superior Court may inquire into the regularity of the
Proceedings thereunder, and either affirm the sale or set it aside.
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Any real estate or interest therein sold under the provisions
hereof shall vest in the purchased all the right, title and interest
of the person in whose name said property was assessed, and/or all
right, title and interest of the person or persons who are the owner
or owners thereof and likewise freed and discharged from any dower
or curtesy, whether absolute or inchoate, in or to said real estate,
and from all equity of redemption and liens and encumbrance held by
persons and corporations against such property.
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The owner of any such real estate sold under the provisions
of this Act or his legal representatives may redeem the same at any
time within sixty (60) days from the day said sale thereof is approved
by the Court by paying to the purchaser or his legal representatives,
successors or assigns, the amount of the purchase price and fifteen
per cent in addition thereto, together with all the costs incurred
in the cause; 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 Town of Elsmere, by paying said amount into said
Court for the use of said purchaser, his legal representatives or
assigns.
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In the event that the owner of said property or his legal representatives
shall fail to redeem said property as herein provided, the purchaser
of said property or his legal representatives, successors or assigns
may present a Petition to the Superior Court setting forth the appropriate
facts in conformity with this Act and pray that the said Superior
Court make an order directing the Sheriff, then in office, to execute,
acknowledge and deliver a deed conveying the title to said property
to the Petitioner and thereupon the said Superior Court shall have
the power, after a hearing upon said Petition, to issue an order directing
the Sheriff to execute, acknowledge and deliver a deed as prayed for
in said Petition, and a description of said property by street number
or by lot number of numbers of the particular section in which said
property is located, together with a description of said property
by metes and bounds.
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If the owner of any real estate sold under an order or his legal
representative shall redeem said real estate, he may prefer to said
Superior Court a petition setting forth the facts and thereupon the
said Superior Court, after hearing and determining the facts set forth
in said petition, shall have power to cause to be entered upon the
record of the Judgment, under which said real estate was sold, a memorandum
that the real estate was entered has been redeemed, and, thereafter,
the said owner shall hold such redeemed real estate subject to the
same liens, and in the same order or priority as they existed at the
time of the sale thereof, excepting so far as the said liens have
been discharged or reduced by the application of the proceeds by the
said Sheriff from the said sale.
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No Monition proceedings shall be brought under this Act unless
the tax or assessment sought to be collected hereunder shall, at the
time of the filing of said Petition in the office of the Prothonotary,
be and constitute a lien on the property against which the tax or
assessment was assessed or laid. All taxes for Town purposes which
may hereafter be lawfully assessed on real estate in the Town of Elsmere
shall constitute a prior lien thereon for a period of ten 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, the lien shall continue until the tax is collected
and may, with all the incidental costs and expenses, be collected
by sale thereof as hereinbefore provided. The said tax lien and costs
and reasonable counsel fees for the collection thereof shall be fully
paid and satisfied before any recognizance, mortgage, judgment, debt,
obligation or responsibility which real estate may be charged with
or liable to. The Town of Elsmere shall have the authority to authorize
any person or persons to make a bid or bids at the sale of any real
estate under the provisions of this Act, and, in the event that such
person or persons is the highest and best bidder of bidders therefor,
the title thereto shall be taken in the name of the Town of Elsmere,
a municipal corporation of the State of Delaware. The Town of Elsmere,
by resolution duly adopted, is authorized and empowered to sell and
convey any real estate purchased under the provisions of this Act.
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Whenever the Superior Court is mentioned in this Statute the
same shall be held to embrace the Judges or any Judge thereof, and
any act required or authorized to be done under this Act may be done
by the said Superior Court or any Judge thereof in vacation thereof,
as well as in term time.
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The fees and cost to be fixed in all Monition proceedings under
this Act, where not otherwise provided for, shall be set by the Council
by ordinance. All other charges not covered by this and the preceding
section shall be the same as are provided by law.
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The foregoing method for enforcing the collection of Town taxes
shall not preclude the enforcement of payment thereof by appropriate
civil suit against the person or persons personally liable for their
payment by reason of said person or persons having been the owner
of said real estate at the time when the said taxes became a lien.
(76 Del. Laws c. 225, 5/22/08)
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