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.
Structure Delaware Code
Chapter 86. COLLECTION OF TAXES
§ 8601. Due date for real estate and capitation taxes.
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.
§ 8605. Collection at offices of tax collecting authority; hours.
§ 8606. Notice of time and place for collection in hundreds and districts.
§ 8607. Bills and receipts; New Castle County.
§ 8608. Receipts and receipt books; Kent County.
§ 8610. Written demand for delinquent taxes in New Castle County.
§ 8611. Publication of delinquent taxes; Kent County.
§ 8612. Liability between landlord and tenant.
§ 8613. Liability of tenant for life.
§ 8614. Officials conducting sale of property to notify receiver; pay tax.
§ 8615. Penalties for fraudulent tax receipts.
§ 8616. Removal from county to escape tax; penalty.