2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8358. Application of subchapter.

Universal Citation:
9 DE Code § 8358 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 8358. Application of subchapter.

The tax imposed by this subchapter shall not apply:

(1) To unoccupied mobile homes located on a dealer's display lot; and

(2) To mobile homes bearing a current license tag of this State.

14 Del. C. 1953, § 1937;  55 Del. Laws, c. 275, § 2;  64 Del. Laws, c. 71, § 1; 
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