Delaware Code § 25-81-224

Other exempt real estate arrangements
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(a) An agreement between 2 or more common interest communities to share the costs of real estate taxes, insurance premiums, services,
maintenance or improvements of real estate or other activities specified in their agreement or declarations does not create a separate
common interest community unless the cost sharing agreement was intended to evade the limitations of this chapter. If the declarants of
those common interest communities are affiliates, the agreement may not unreasonably allocate the costs among those common interest
communities.
(b) An agreement between an association for a common interest community and the owner of real estate that is not part of that common
interest community to share the costs of real estate taxes, insurance premiums, services, maintenance or improvements of real estate or
other activities specified in their agreement does not create a separate common interest community so long as the assessments against
the units in the common interest community are included in the periodic budget for the common interest community and are subject to
unit owner approval under § 81-324 of this title.
(c) An arrangement between 2 separately owned parcels of real estate for sharing costs associated with a common law party wall, shared
driveway or shared well does not create a common interest community.

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