§ 8358. Application of subchapter.
§ 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. […]
§ 8359. Repeal of inconsistent laws.
§ 8359. Repeal of inconsistent laws. All statutes of this State, or parts thereof, in conflict with this subchapter are repealed to the extent of such inconsistency. 14 Del. C. 1953, § 1938; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1;
§ 8360. Mobile home dealers to furnish monthly reports.
§ 8360. Mobile home dealers to furnish monthly reports. 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) […]
§ 8339. Certification of supplemental assessment roll.
§ 8339. Certification of supplemental assessment roll. (a) In New Castle County such supplemental assessment rolls shall be prepared quarterly during each fiscal year. The first such assessment roll shall be certified to the government of New Castle County on July 1 of each year, the second on October 1 of each year, the third […]
§ 8361. Penalty for mobile home dealer failing to submit monthly report.
§ 8361. Penalty for mobile home dealer failing to submit monthly report. A mobile home dealer who fails to file the monthly report required by § 8360 of this title shall be fined not more than $250. 14 Del. C. 1953, § 1940; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, […]
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll.
§ 8340. Levy of tax and creation of a lien based on the supplemental assessment roll. On the date of certification of a supplemental tax roll to the respective county government: (1) The property owners listed thereon shall be liable to pay taxes equal to the assessed value of the property multiplied by the tax […]
§ 8362. Penalty for mobile home owner failing to apply for a placement permit.
§ 8362. Penalty for mobile home owner failing to apply for a placement permit. A mobile home owner who fails to apply for a placement permit required by § 8352 of this title shall be fined not more than $200. 14 Del. C. 1953, § 1941; 56 Del. Laws, c. 226, § 3; 64 Del. […]
§ 8341. Retroactive taxation prohibited.
§ 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively. 9 Del. C. 1953, § 8335; 56 Del. Laws, c. 457, § 1;
§ 8363. Mobile homes owned by residents over 65 years of age.
§ 8363. Mobile homes owned by residents over 65 years of age. A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation […]
§ 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 […]