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;

Terms Used In Delaware Code Title 9 Sec. 8351

  • Appraisal: A determination of property value.
  • State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
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