Statutes, codes, and regulations
Delaware Code
Title 9 - COUNTIESPart V - COUNTY TAXESChapter 83 - VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II - TAX ON MOBILE HOMES
Section 8354 - Park operators to maintain lease records; annual report

Del. Code tit. 9 § 8354

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Current through 2024 Legislative Session Act Chapter 510
Section 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 the operator's park is located the names and addresses of all persons having mobile homes on the operator's land.

9 Del. C. § 8354

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.;