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2025 Delaware Code
Title 9 - Counties
Chapter 86. COLLECTION OF TAXES
§ 8612. Liability between landlord and tenant.
Universal Citation:
9 DE Code § 8612 (2025)
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§ 8612. Liability between landlord and tenant.
The person holding the ground at the time of the assessment shall be chargeable with and pay the sum rated to the person entitled to the rent, and may deduct the same out of the rent, unless it is otherwise agreed between himself or herself and the person entitled to such rent; but if the former cannot be found the latter shall be chargeable with and shall pay it.
Code 1852, § 161; Code 1915, § 1127; Code 1935, §§ 1273, 1310, 1329; 9 Del. C. 1953, § 8613; 70 Del. Laws, c. 186, § 1;
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