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2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8360. Mobile home dealers to furnish monthly reports.
Universal Citation:
9 DE Code § 8360 (2025)
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§ 8360. Mobile home dealers to furnish monthly reports. 14 Del. C. 1953, § 1939; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 99;
Each mobile home dealer shall furnish to the Department of Land Use of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County a monthly report, by the fifteenth day of each month, indicating the following:
(1) Name and address of each purchaser from him or her of a mobile home during the previous month's period;
(2) Brand name, size, year and model of each such mobile home purchased;
(3) Gross selling price of each such mobile home purchased.
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