9 Del. C. § 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.