Any tax laid upon lands or tenements according to law which is paid by or levied from the tenant of such lands or tenements, or a person occupying and having charge of same, shall be a setoff against the rent or other demand of the owner for the use, or profits, of such premises. If there is no rent or other demand sufficient to cover the sum so paid or levied, the tenant or other person may demand and recover the same from the owner, with costs. This provision shall not affect any contract between the landlord and tenant.
Structure Delaware Code
Chapter 67. AGRICULTURAL LEASES
Subchapter I. Rights and Duties of Landlords and Tenants
§ 6703. Lease in which term expressed; notice to terminate; continuation of lease.
§ 6704. Remedy of agricultural landlord.
§ 6705. Distress on agricultural leases.
§ 6706. Preference of rent in cases of execution.
§ 6707. Removal by tenant of hay.
§ 6708. Obstruction by tenant; protection afforded tenant's crops.
§ 6709. Duties of outgoing tenants with respect to corn.
§ 6710. Rent payable with portion of grain or produce.
§ 6711. Distress of agricultural produce; appraisal.
§ 6712. Delivery of grain or other produce, or payment of estimated value.
§ 6713. Number and compensation of appraisers.
§ 6716. Preference of rent in cases of execution.
§ 6717. Taxes paid by tenant; setoff against rent; recovery from owner.