Delaware Code Title 9. Counties § 8434. Collection of delinquent taxes by receiver of taxes and county treasurer or director of finance for own use after personally paying same;  extension and assignment of liens

(a) If any receiver of taxes and county treasurer or director of finance, or outgoing receiver of taxes and county treasurer or director of finance, is unable, within 1 year from the date of the duplicate and warrant, to collect the tax of any taxable, he or she may, having first paid the amount thereof to the credit of the county, collect the tax from such taxable for his or her own use and benefit by any of the processes of law prescribed in this part, within the space of 1 further year.  The further year shall commence upon the day of the expiration of the year beginning upon the date of the warrant and duplicate, after which time the tax shall be extinguished unless the lien of the tax is extended.

(b) In case any receiver of taxes and county treasurer or director of finance, or any outgoing receiver of taxes and county treasurer or director of finance, causes the lien of any tax to be extended and is compelled to pay the amount thereof to the credit of the county, the county government shall assign the lien or mark it to the use of such receiver of taxes and county treasurer or director of finance, and he or she may proceed thereon for its enforcement in the name of the State to and for his or her use.