US Lawyer Database

§ 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;