DE HB252

Allow the Director to file tax judgment certificates in any Delaware county where a taxpayer resides or owns property, rather than being limited to a specific county.

Establish automatic 20-year continuation of tax judgments from the date of entry, eliminating the need for separate renewal under existing renewal provisions.

Permit the Director to renew tax judgment liens for an additional 20-year term by filing a renewal certificate in any county, extending collection authority beyond the initial 20-year period.

Exempt all taxpayer property, wages, salaries, bank deposits, and other income from protection against execution or attachment for collection of tax judgments.

Take effect on July 1, 2017.