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2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
- § 8351. Determining taxation value; frequency of reassessments; assessment rate.
- § 8352. Placement permit.
- § 8353. Park operators to give copy of law and application to owners.
- § 8354. Park operators to maintain lease records; annual report.
- § 8355. Assessments to be made in name of titleholder.
- § 8356. Penalty for tax evasion by titleholder of mobile homes.
- § 8357. Penalty for park operators failing to submit report.
- § 8358. Application of subchapter.
- § 8359. Repeal of inconsistent laws.
- § 8360. Mobile home dealers to furnish monthly reports.
- § 8361. Penalty for mobile home dealer failing to submit monthly report.
- § 8362. Penalty for mobile home owner failing to apply for a placement permit.
- § 8363. Mobile homes owned by residents over 65 years of age.
- § 8364. Appeals and corrections upon completion of annual assessment.
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