Delaware § 8354 Park operators to maintain lease records; annual report

Delaware Statutes

§ 8354 — Park operators to maintain lease records; annual report

Delaware § 8354

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.Tax on Mobile Homes

This text of Delaware § 8354 (Park operators to maintain lease records; annual report) 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, § 8354 (2026).

Text

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 park operator shall report to the board of assessment in the county in which the operator’s park is located the names and addresses of all persons having mobile homes on the operator’s land.

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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 park operator shall report to the board of assessment in the county in which the operator’s park is located the names and addresses of all persons having mobile homes on the operator’s land.

Legislative History

14 Del. C. 1963, § 1933; 51 Del. Laws, c. 194, § 2 ; 52 Del. Laws, c. 218 ; 53 Del. Laws, c. 340 ; 55 Del. Laws, c. 275, § 2 ; 64 Del. Laws, c. 71, § 1 ; 70 Del. Laws, c. 186, § 1