Delaware Statutes
§ 8358 — Application of subchapter
Delaware·Title 9·Part County Taxes·Ch. 83 VALUATION AND ASSESSMENT OF PROPERTY·Subch. Tax on Mobile Homes
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.
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Legislative History
14 Del. C. 1953, § 1937; 55 Del. Laws, c. 275, § 2 ; 64 Del. Laws, c. 71, § 1