Delaware § 8351 Determining taxation value; frequency of reassessments; assessment rate

Delaware Statutes

§ 8351 — Determining taxation value; frequency of reassessments; assessment rate

Delaware § 8351

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.Tax on Mobile Homes

This text of Delaware § 8351 (Determining taxation value; frequency of reassessments; assessment rate) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8351 (2026).

Text

Ad valorem assessments for mobile homes shall be developed in the same manner as real property and be predicated on their market value, taxed at the same rate as real property throughout the county and school district in which the mobile home is located and in the name of the owner. In instances where the land is leased, the land upon which the mobile home is located shall be separately assessed and shall not include the value of the mobile home located thereon. Mobile homes shall be reassessed at least every 5 years.

Free access — add to your briefcase to read the full text and ask questions with AI

Ad valorem assessments for mobile homes shall be developed in the same manner as real property and be predicated on their market value, taxed at the same rate as real property throughout the county and school district in which the mobile home is located and in the name of the owner. In instances where the land is leased, the land upon which the mobile home is located shall be separately assessed and shall not include the value of the mobile home located thereon. Mobile homes shall be reassessed at least every 5 years.

Legislative History

14 Del. C. 1953, § 1930; 51 Del. Laws, c. 194, § 2 ; 53 Del. Laws, c. 340 ; 55 Del. Laws, c. 275, § 2 ; 60 Del. Laws, c. 584, § 1 ; 64 Del. Laws, c. 71, § 1 ; 84 Del. Laws, c. 412, § 25