§ 8342. Notice required under supplemental assessment procedure.
§ 8342. Notice required under supplemental assessment procedure. (a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the […]
§ 8364. Appeals and corrections upon completion of annual assessment.
§ 8364. Appeals and corrections upon completion of annual assessment. Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by §§ 8311 and 8312 of this title. 14 Del. C. 1953, § 1943; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § […]
§ 8343. Appeal of supplemental assessment; penalties and interest.
§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. […]
§ 8344. Requirement of written reports.
§ 8344. Requirement of written reports. Section 8319 of this title may be utilized by the respective boards of assessment and the departments of finance in connection with the annual and supplemental assessment procedures. 9 Del. C. 1953, § 8338; 56 Del. Laws, c. 457, § 1;
§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
§ 8351. Determining taxation value; frequency of reassessments; assessment rate. Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the […]
§ 8352. Placement permit.
§ 8352. Placement permit. Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him or her within 60 days after the mobile home is acquired or moved into this State, whichever is sooner. 14 Del. C. 1953, § 1931; 51 Del. […]
§ 8353. Park operators to give copy of law and application to owners.
§ 8353. Park operators to give copy of law and application to owners. Each mobile home park operator shall be furnished with copies of this subchapter and placement permit application forms and shall then be obliged to give a copy of this subchapter and a placement permit application to every mobile home owner who moves […]
§ 8354. Park operators to maintain lease records; annual report.
§ 8354. Park operators to maintain lease records; annual report. Mobile home park operators who lease land to 2 or more persons for parking mobile homes shall maintain a lease record which shall be open for inspection at all times by the county tax assessors. Before April 2 of each year, each such mobile home […]
§ 8355. Assessments to be made in name of titleholder.
§ 8355. Assessments to be made in name of titleholder. Mobile homes shall be assessed in the name of the person designated in the title of the mobile home, whether the title is issued by this State or by some other state. 14 Del. C. 1953, § 1934; 51 Del. Laws, c. 194, § 2; […]
§ 8356. Penalty for tax evasion by titleholder of mobile homes.
§ 8356. Penalty for tax evasion by titleholder of mobile homes. Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax […]