Del. Code tit. 21 § 4404
The Department of Safety and Homeland Security shall have a possessory lien against said abandoned vehicles and shall have a right to sell said abandoned vehicles after complying with the notice and sale provisions outlined in Chapter 39 of Title 25, with the exception that the proceeds of the sale shall be applied first to the costs of the sale, then to the costs of removing, towing, preserving and storing and then to the payment of any liens to which said motor vehicle, trailer or part thereof may be subject in order of their priority, then to the State Treasurer who shall create a special fund thereof and who shall pay to the owner the moneys held if a claim is made within 1 year of the removal or deposit the moneys in the General Fund if no claim is made within 1 year of removal. Any possessory lien created under this section shall not extend to any personal property that is not attached to or considered necessary for the proper operation of any motor vehicle, and such property shall be returned to the owner of the motor vehicle if the owner of the motor vehicle claims the items prior to the sale of such motor vehicle.
21 Del. C. § 4404