Delaware Code Title 9. Counties § 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.