Delaware § 8614 - Officials conducting sale of property to notify receiver; pay tax.
Full text of Delaware Delaware Code § 8614 — Officials conducting sale of property to notify receiver; pay tax., with citation guidance and answers to common questions.
§ 8614. Officials conducting sale of property to notify receiver; pay tax.
Every sheriff, constable, trustee in bankruptcy, or trustee or receiver appointed by any decree of any court of this State or elsewhere, or any landlord or bailiff in any distraint proceedings for the recovery of rent, who shall make sale of any property, real or personal, shall deliver to the tax collecting authority, a copy of the advertisement of sale 10 days before the date fixed therefor, and upon demand made by the tax collecting authority, the officer conducting the sale shall withhold the amount of the tax and pay the same to the tax collecting authority.
28 Del. Laws, c. 82, § 29; 33 Del. Laws, c. 84, § 24; Code 1935, §§ 1421, 1454; 9 Del. C. 1953, § 8615; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 111;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 8614
What does Delaware Code § 8614 cover?
Section 8614 ("Officials conducting sale of property to notify receiver; pay tax.") 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 § 8614?
A common citation format is "Delaware Code § 8614" (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 § 8614 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.