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2025 Delaware Code
Title 9 - Counties
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter I. General Provisions
§ 8103. Personal property.
Universal Citation:
9 DE Code § 8103 (2025)
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§ 8103. Personal property.
No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.
42 Del. Laws, c. 109, § 1; 42 Del. Laws, c. 110, § 1; 9 Del. C. 1953, § 8102; 60 Del. Laws, c. 194, § 2; 67 Del. Laws, c. 415, § 3;
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