Del. Code Ann. tit. 9, § 8613
Liability of tenant for life
Code 1915, § 1153; 33 Del. Laws, c. 82, § 3; Code 1935, § 1349; 9 Del. C. 1953, § 8614;
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