Delaware § 2907 - Abatement; creation of tax lien.

Full text of Delaware Delaware Code § 2907 — Abatement; creation of tax lien., with citation guidance and answers to common questions.

§ 2907. Abatement; creation of tax lien.

(a) If after due notice, either actual or constructive, is given by the Department of Land Use to the person responsible for the property, and where such person has had the opportunity to be heard by an administrative tribunal or a court of competent jurisdiction, such person fails to comply with the notice or order and the illegal action or condition continues to exist, the Department of Land Use may cause such violation to be removed, corrected, abated or otherwise made safe and sanitary. The Department of Land Use may incur any expense of razing, demolishing, removing or repairing unsafe or illegal buildings and structures, and may incur any expense necessary or incidental to abating violations of the New Castle Property Maintenance Code or other provisions of the New Castle County Code that constitute a threat to the public health, safety or welfare or to provide for the sanitary condition, safety, or security of the property, structure or building.

(b) All expenses incurred by the Department of Land Use pursuant to this section shall be a tax lien on the parcel of real property that the expense is incurred upon or which is the subject of the notice or order. Upon certification of a tax lien by the Department of Land Use, the amount of such lien shall be recorded and collected in the same manner as other county real estate taxes, and paid to New Castle County, when collected.

(c) Any unpaid fine or civil penalty associated with violation of the New Castle Property Maintenance Code or any other provision of the New Castle County Code that provides for the sanitary condition, safety, or security of a property, structure or building, such fine or civil penalty being final and non-appealable, may be added to local property tax billings for the property which was the subject of said notice or order and collected in the same manner as other county real estate taxes, and paid to New Castle County, when collected.

(d) New Castle County may maintain any action at law or in equity for the recovery of expenses incurred by the Department of Land Use for the collection of charges, fees, fines, and penalties assessed pursuant to this chapter, including, without limitation, proceedings pursuant to a writ of monition.

75 Del. Laws, c. 212, §  6;  81 Del. Laws, c. 162, § 1; 

Source: official Delaware text · Last verified 2026-08-27

Frequently Asked Questions About Delaware § 2907

What does Delaware Code § 2907 cover?

Section 2907 ("Abatement; creation of tax lien.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Delaware § 2907?

A common citation format is "Delaware Code § 2907" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Delaware law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.

How does Delaware § 2907 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.