Delaware Code § 25-2901

Lien of taxes and other charges; Notice of Lien
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(a) (1) Except as otherwise provided, "lien" or "liens" as used in this section shall arise whenever the following charges, as defined in this
section, are levied or imposed by the State or any political subdivision thereof (including the Levy Court or county council of any county,
any united, consolidated or incorporated school district, or any incorporated town or city in this State) and such charges become due:
a. Real property taxes, including penalty and interest thereon;
b. School taxes, including taxes for a vocational-technical high school district or county vocational-technical center district,
including penalty and interest thereon;
c. Service charges for maintenance or use of sewer systems, including penalty and interest thereon;
d. Service charges for maintenance or use of water systems, including penalty and interest thereon;
e. Service charges for garbage collection;
f. Charges for the costs of removing, repairing, razing or demolition of unsafe or illegal buildings, structures and related building
systems done through public expenditure;
g. Charges for duly authorized improvements or maintenance to the exteriors of buildings or property done through public
expenditure;
h. Assessments for the installation of sewer lines, water mains, sidewalks and curbing, including penalty and interest thereon;
i. Fines and civil penaltiesassociated with local building, property, maintenance, zoning, subdivision, drainage, sewer, housing,
sanitation, or animal code citations, tickets, or violations. When authorized by local ordinance, the unpaid amounts of such finesand
civil penalties may be added to local property tax billings for the property which was the subject of said citation, ticket or violation.
"Civil penalties" as used in this section shall include any assessment, fee, charge, or penalty issued pursuant to an administrative
procedure adopted by any political subdivision of the State with authority to implement such administrative procedure, the imposition
of such civil penalty being final and nonappealable. "Fines" as used in this section shall include any fine imposed by any court and
any civil judgment awarded to the State or any political subdivision thereof entered pursuant to § 4101 of Title 11 or otherwise;
j. Fees imposed by law or ordinance of any political subdivision of the State, which shall include, without limitation, municipal
corporations, for registration of ownership of any vacant buildings located within the political subdivision, the imposition of which
fees is final and non-appealable; and
k. Charges for the cost of removal, abatement or correction of any violation of local building, property maintenance, zoning,
drainage, sewer, housing, or sanitation code done through public expenditure. When authorized by local ordinance, the unpaid
amounts of such charges may be added to local property tax billings for the property which was the subject of violation and collected
in the same manner as other real estate taxes.
(l) Fire protection fees under § 8113 of Title 9.
(2) "Liens" shall not include administrative costs incurred by the sheriff in the sheriff's sale process.
(3) Except as provided in paragraph (b)(1) of this section, the liens created by this subsection are levied or imposed only upon that
parcel of real property against or upon which such charges have been levied or imposed. Except as provided in paragraph (b)(1) of
this section, the liens created by paragraphs (a)(1)a. through (a)(1)i. and (a)(1)k. through (a)(1)l. of this section shall have preference
to and priority over all other liens on such real property, including liens of a date prior in time to the attaching of the liens created by
this section. The liens created by paragraph (a)(1)j. of this section shall have preference and priority with respect to all other liens on
such real property as of the time such fees become final and nonappealable.
(4) Any political subdivision having the power to levy or collect any of the charges described herein shall maintain a record of
all charges creating liens under this section, including the amount of the lien, the name of the chargeable, and the location of the
real property against or upon which such charges have been levied or imposed. The record or information contained therein shall be
available to the public upon request.
(b) (1) Upon the filing of a Notice of Lien by a political subdivision in accordance with this subsection, the charges described in
paragraph (a)(1) of this section shall, as of the date of filing a Notice of Lien pursuant to this subsection, be and constitute a lien upon all
real property of which the chargeable was seized at the time, or at any time after such Notice of Lien has been filed in accordance with
this subsection, situate in the county (including all real property situate within any incorporated town or city located within the county)
in which such charges are levied or imposed.
(2) Notices of Lien shall be in the form of an affidavit, executed by an attorney for the political subdivision or by an employee of
the political subdivision having custody and control over the records relating to the charges that constitute the lien, reciting that the

chargeable is the owner of record of real property situate in the county (including all real property situate within any incorporated town
or city located within the county) in which such charges are levied or imposed, that charges have been duly levied or imposed upon
the chargeable, the types of charge as specified in paragraph (a)(1) of this section, the amount of such charges as of the date of filing
the Notice of Lien and that the chargeable has failed to pay said charges despite notice by the political subdivision.
(3) A Notice of Lien for any chargeable may be filed at any time after the charges have become delinquent. Charges shall be deemed
"delinquent" if they are unpaid as of the date upon which any penalty or interest shall accrue thereon in accordance with law or, in the
event that there is no such date established by law, as of 90 days after the date upon which an authorized representative of the political
subdivision made a demand for payment upon the chargeable.
(4) Notices of Lien shall be indexed by the name of the chargeable, in a separate index for such purposes maintained in the office
of the prothonotary in each county. The index shall be maintained by the office of the prothonotary in the county in which the real
property is located and shall include the name of the chargeable and the date and time the Notice of Lien was filed. A fee for filing the
Notice of Lien shall be established by the Superior Court pursuant to § 8705 of Title 10 and shall be paid at the time of filing the Notice
of Lien. The affidavit filed for each Notice of Lien shall be available to the public upon request. The lien created hereunder shall be a
lien upon all real property owned by the chargeable at the time of filing that is situate in the county (including any incorporated town
or city located within the county) in which such charges are levied or imposed, and such lien shall have priority as of the time it is filed.
(5) The political subdivision that filed any Notice of Lien may, in its sole discretion and at any time and without receiving payment of
all charges owed by the chargeable, release from the lien created hereby any or all parcels of real property owned by the chargeable by
filing a writing to that effect with the prothonotary, and such release shall be without prejudice to the right of the political subdivision
to collect the remainder of any charges from any real property of the chargeable that is subject to the lien created under this subsection
(b) and has not been so released. Any release, whether partial or complete, shall be noted in the index for Notices of Lien.
(6) A Notice of Lien shall be ineffective as of the date all charges owed by the chargeable have been paid in full, subject to paragraph
(b)(7) of this section.
(7) A Notice of Lien shall be effective for a period of 3 years after the date of filing such notice, unless the political subdivision files
a subsequent Continuation of Lien against the same chargeable prior to the expiration of the 3-year period and in such event the lien
created by the subsequent Continuation of Lien will have priority as of the date of filing of the previous Notice of Lien. A Continuation
of Lien will be effective for a period of 3 years following the initial 3-year period of the Notice of Lien and shall constitute a lien
against any real property acquired by the chargeable after the filing of the Notice of Lien, and located in the county in which the Notice
of Lien was filed. No more than 1 Continuation of Lien may be filed for any 1 Notice of Lien, provided, however, that this limitation
shall not preclude the later filing of a new Notice of Lien against the chargeable which shall be effective and have priority as of the
date of such later filing.
(8) Upon written notice by the chargeable to the political subdivision that all charges for which the Notice of Lien was filed have
been paid, the political subdivision shall enter a satisfaction of record on the Notice of Lien index.
(9) Nothing contained herein shall be deemed to affect or limit the ability of the political subdivision to collect any charge through
any other legal procedure including, without limitation, proceedings pursuant to a Writ of Monition.
(10) All liens for the nonpayment of charges (including any created pursuant to § 8701 of Title 9), other than the lien upon the
real property against which the charge was levied or imposed as provided in subsection (a) of this section, are hereby extinguished,
provided, however, that this subsection shall not affect any lien obtained by any political subdivision prior to October 5, 1990, by any
legal procedure including, without limitation, proceedings pursuant to a Writ of Monition.

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