Delaware Statutes
§ 4182 — Limitation on liability of landowner for taxes
Delaware·Title 7·Part Agricultural and Soil Conservation; Drainage and Reclamation of Lowlands·Ch. 41 DRAINAGE OF LANDS AND MANAGEMENT OF WATERS; TAX DITCHES·Subch. Taxation
No landowner shall be liable in any manner for any taxes levied by the tax ditch against the lands of another owner.
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Legislative History
48 Del. Laws, c. 151, § 59 ; 7 Del. C. 1953, § 4182