Where land has been taken on ground rent, and afterwards deserted, so that the lessor cannot obtain the rent, the value of houses and lots shall be estimated without reference to the rent reserved.

Code 1852, §§ 162-A; Code 1915, § 1129; Code 1935, §§ 1276, 1311, 1330; 9 Del. C. 1953, § 8309