1. (a) At any time after the expiration of 20 days following the return of the sheriff upon the monition, unless before the expiration of the 20 days the judgment and cost on the judgment shall be paid or evidence of the payment of such taxes evidenced by a receipted tax bill or a duplicate thereof bearing date therefor prior to the filing of the lien for record in the office of the prothonotary, upon application in writing by the tax collecting authority, a writ of venditioni exponas shall issue out of the office of the prothonotary directed to the sheriff commanding the sheriff to sell the property mentioned or described in the writ and make due return of such proceedings thereunder in the same manner as is now applicable with respect to similar writs of venditioni exponas issued out of the Superior Court. The property shall be described in the writ under the description thereof as it appears on the assessment rolls and by metes and bounds where obtainable, but nothing herein contained shall be construed to invalidate a writ or a sale pursuant thereto containing only the description as it appears on the assessment rolls or a writ bearing only a description by metes and bounds.
2. (b) The writ shall be substantially in the following form:

NEW CASTLE (KENT) (SUSSEX) COUNTY, SS.

The State of Delaware.

TO THE SHERIFF OF ________________________________COUNTY,

GREETINGS:

WHEREAS, by a Monition issued out of the Superior Court dated at ________________________________, the ________________ day of ________________ A.D. 20.________, IT WAS COMMANDED, that you should post the said Monition or copy thereof upon the real estate therein mentioned and described, and make a return to the said Superior Court within ten days after said posting.

That on the .________________________________ day of ________________A.D. 20. ________, you returned that a copy of the said Monition was posted on the real estate therein mentioned and described on the ________________________________ day of ________________A.D. 20. ________.

We therefore now command you to expose to public sale, the real estate mentioned and described in said Monition as follows: ________________________________ and that you should cause to be made as well a certain debt of ________________ Dollars ($________) lawful money of the United States, which to the said Department of Finance of New Castle (Sussex) County (Receiver of Taxes for Kent County), is due and owing, as also the sum of ________________ Dollars ($.________) lawful money as aforesaid, for its costs, which it has sustained by the detaining of that debt, whereof the said ________________________________ was convicted as it appears of record and against which said property it is a lien:

And have you that money before the Judges of our Superior Court at ________________________________, on Monday the ________________ day of Next, to render to the said Department of Finance of New Castle (Sussex) County (Receiver of Taxes for Kent County) as aforesaid, for its debt and costs as aforesaid, and this writ:

WITNESSETH, the Honorable ________________________________ at ________________, the ________________ day of . . . . . . A.D. 20________

________________________________________________________________Prothonotary

Issued:

1. (c) The description contained in such monition shall be a sufficient description of the real estate to be sold under such writ.

Code 1935, § 1381A; 46 Del. Laws, c. 133, § 1; 9 Del. C. 1953, § 8725; 55 Del. Laws, c. 85, § 25G; 60 Del. Laws, c. 675, §§ 1, 2, 4, 5; 61 Del. Laws, c. 391, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 122