If you delete the user account, then the user no longer exists. It's perfectly normal that the user ID then gets reused: there is nothing to distinguish this user ID from any other unused user ID.
If the account still owns files, the account still exists, so you need to keep it around. Don't delete the entry in the user database, mark it as disabled. On Linux:
usermod --expiredate 1 --lock --shell /dev/null
When you're sure you want to delete the account, first make sure that you've deleted every file that belongs to it (`find -user` may help). _Then_ delete the account with `userdel`.
If the user has a dedicated group, remember to delete it as well.