Subchapter II. Tax on Mobile Homes
TITLE 9
Counties
County Taxes
CHAPTER 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the board of assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every 5 years. Mobile homes shall be assessed at the same tax rate as real property is assessed in the county and in the school district in which the mobile home is located.
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.;
§ 8352. Placement permit.
Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him within 60 days after the mobile home is acquired or moved into this State, whichever is sooner.
14 Del. C. 1953, § 1931; 51 Del. Laws, c. 194, § 1; 55 Del. Laws, c. 275, § 2; 56 Del. Laws, c. 226, § 1; 64 Del. Laws, c. 71, § 1.;
§ 8353. Park operators to give copy of law and application to owners.
Each mobile home park operator shall be furnished with copies of this subchapter and placement permit application forms and shall then be obliged to give a copy of this subchapter and a placement permit application for to every mobile home owner who moves a mobile home into his park, before the 15th day of the next succeeding month after placement.
14 Del. C. 1953, § 1932; 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 56 Del. Laws, c. 226, § 2; 64 Del. Laws, c. 71, § 1.;
§ 8354. Park operators to maintain lease records; annual report.
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 his park is located the names and addresses of all persons having mobile homes on his land.
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.;
§ 8355. Assessments to be made in name of titleholder.
Mobile homes shall be assessed in the name of the person designated in the title of the mobile home, whether the title is issued by this State or by some other state.
14 Del. C. 1953, § 1934; 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1.;
§ 8356. Penalty for tax evasion by titleholder of mobile homes.
Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax shall be fined not more than $50 or shall be imprisoned for not more than 10 days.
14 Del. C. 1953, § 1935; 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1.;
§ 8357. Penalty for park operators failing to submit report.
A mobile home park operator who, after written notice from the board of assessment, does not before April 2 in any year file the report required by § 8354 of this title shall be fined not more than $250.
14 Del. C. 1953, § 1936; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1; 71 Del. Laws, c. 401, § 98.;
§ 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. 71, § 1.;
§ 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.
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 15th day of each month, indicating the following:
(1) Name and address of each purchaser from him of a mobile home during the previous month's period;
(2) Brand name, size, year and model of each such mobile home purchased;
(3) Gross selling price of each such mobile home purchased.
14 Del. C. 1953, § 1939; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 71 Del. Laws, c. 401, § 99.;
§ 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, § 1; 71 Del. Laws, c. 401, § 100.;
§ 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. Laws, c. 71, § 1.;
§ 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 not exceeding as established by County Council, in which said person resides and which said person owns, except that: (1) No such exemption shall be in addition to any other exemption to which said person may be entitled, and (2) no such exemption shall be permitted where said person's spouse lives in said mobile home and has an income in excess of $3,000 per year. This waiver may be applied for on forms prescribed by 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 and provided for the use of the claimants hereunder by the governing body of the taxing district in which such claim is to be filed. Upon verification of the taxpayer's claim, the above-mentioned assessment offices shall issue an annual numbered waiver in triplicate. One copy shall be given to the owner of the mobile home, 1 copy shall be mailed to the operator of a mobile home park in which the trailer is domiciled and the 3rd copy shall be retained and filed by the above-mentioned assessment offices. The operator of the mobile home park, upon making the monthly report and tax payments, shall note the name and waiver number of those residents who qualify for this tax exemption.
14 Del. C. 1953, § 1942; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 101.;
§ 8364. Appeals and corrections upon completion of annual assessment.
Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by §§ 8311 and 8312 of this title.
14 Del. C. 1953, § 1943; 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1.;