[Adopted 11-1-1988 by Ord.
No. 49]
The tax imposed by this article shall be paid from the proceeds of any
judicial sale of real estate as part of the costs of such judgment or estate
and of the writ upon which the sale is made.
The payment of the tax imposed by this article shall be evidenced by
a notation of payment on the document. The collector shall note on the document
the payment of the tax, the amount of payment, the date of payment and the
initials of the person receiving payment and his or her office. Such notation
shall be conclusive evidence of payment as to any subsequent purchaser relying
thereon.
No person shall make, execute, deliver, accept or present for recording
or cause to be made, executed, delivered, accepted or presented for recording
any document without the full amount of tax thereon being duly paid.
In the event the State of Delaware determines that additional taxes are due under Title 30, Chapter
54, Delaware Code, then additional taxes shall be due to the Town in accordance with the valuation of the transfer as determined by the state, together with interest thereon at the legal rate. Refunds shall likewise be determined and paid.