Delaware § 8103 Personal property

Delaware Statutes

§ 8103 — Personal property

Delaware § 8103

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 81LIMITATIONS UPON TAXING POWER

Subch.General Provisions

This text of Delaware § 8103 (Personal property) 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, § 8103 (2026).

Text

No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.

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Legislative History

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

Nearby Sections

15

§ 810

Library districts — Collection of library district taxes; lien on real property

§ 8101

Property subject to county taxation [For application of this section, see 85 Del. Laws, c. 132, § 5]

§ 8102

Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]

§ 8103

Personal property

§ 8104

Placement of mobile homes subject to Sussex County taxation

§ 8105

Property owned by governmental, religious, educational or charitable agency

§ 8106

Specific organizations and purposes

§ 8107

Motion picture studios and plants

§ 8108

Railroad property

§ 8109

Off-street parking facilities; exemptions

§ 811

General borrowing power

§ 8110

Civic organizations owning parkland

§ 8111

Proration of yearly taxes when property in Kent County is transferred to an exempt entity

§ 8112

Lodging tax

§ 8113

Fire protection fee

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Bluebook (online)

Delaware § 8103, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/9/8103.