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2025 Delaware Code
Title 9 - Counties
Chapter 86. COLLECTION OF TAXES
§ 8613. Liability of tenant for life.

Universal Citation:
9 DE Code § 8613 (2025)
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§ 8613. Liability of tenant for life.

In the case of life estates, the interest of the tenant for life shall first be liable for the taxes.

Code 1915, § 1153;  33 Del. Laws, c. 82, § 3;  Code 1935, § 1349;  9 Del. C. 1953, § 8614; 
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