SENATE BILL NO. 314
AN ACT TO AMEND TITLE 12 OF THE DELAWARE CODE RELATING TO THE AFFIDAVIT TO CLEAR TITLE TO JOINTLY-OWNED REAL ESTATE WHEN PROBATE IS NOT REQUIRED.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend §1905, Title 12 of the Delaware Code by adding a new subsection (e) as follows:
“(e) When no letters testamentary or of administration are required for an estate, and real property passes to any person by virtue of joint ownership with right of survivorship or tenancy by the entireties with the decedent, then the personal representative (as defined in §101 (5) of Title 12) or the surviving joint tenant shall, within three (3) months after the decedent’s death, complete and file an Affidavit in the office of the Register of Wills of the county in which the real property is located with a statement setting forth a general description of the real estate and the name(s) of the surviving owner(s).”
Section 2. Amend §1912(b), Title 12 of the Delaware Code by deleting the first sentence of said subsection in its entirety and replacing said sentence with the following:
“(b) Whenever any parcel of real estate or any estate or interest therein, described in the statement of the executor or administrator or affidavit filed pursuant to §1905(e), shall be subject to estate taxes under Title 30, the Register of Wills shall make an entry in the Inheritance and Succession Docket that the real estate is subject to tax, and in the event of an appeal to the Superior Court from a determination by the State Tax Appeal Board of the amount of estate taxes to be paid, shall further note in said docket the fact of appeal.”
Approved June 23,2000