§ 8351 Determining taxation value; frequency of reassessments; assessment …
§ 8352 Placement permit
§ 8353 Park operators to give copy of law and application to owners
§ 8354 Park operators to maintain lease records; annual report
§ 8355 Assessments to be made in name of titleholder
§ 8356 Penalty for tax evasion by titleholder of mobile homes
§ 8357 Penalty for park operators failing to submit report
§ 8358 Application of subchapter
§ 8359 Repeal of inconsistent laws
§ 8360 Mobile home dealers to furnish monthly reports
§ 8361 Penalty for mobile home dealer failing to submit monthly report
§ 8362 Penalty for mobile home owner failing to apply for a placement permit
§ 8363 Mobile homes owned by residents over 65 years of age
§ 8364 Appeals and corrections upon completion of annual assessment

Terms Used In Delaware Code > Title 9 > Chapter 83 > Subchapter II - Tax on Mobile Homes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Certified construction reviewer: means an individual who has passed a departmental sponsored or approved training course and who provides on-site construction review for sediment control and stormwater management in accordance with regulations promulgated under this chapter. See Delaware Code Title 7 Sec. 4002
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dam: shall mean any artificial barrier, including appurtenant works, with the ability to impound or divert water, wastewater, or liquid-borne materials. See Delaware Code Title 7 Sec. 4202
  • Department: shall mean the Department of Natural Resources and Environmental Control. See Delaware Code Title 7 Sec. 4202
  • Designated watershed or subwatershed: means a watershed or subwatershed proposed by a conservation district, county, municipality or state agency and approved by the Department. See Delaware Code Title 7 Sec. 4002
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Low hazard potential dam: shall mean any dam whose failure or misoperation is unlikely to cause loss of human life but may cause minor economic and/or environmental losses. See Delaware Code Title 7 Sec. 4202
  • Maximum storage elevation: shall mean the elevation of the lowest point of the top of dam independent of low points caused by partial failure or collapse. See Delaware Code Title 7 Sec. 4202
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Owner: shall include any of the following who own, control, operate, maintain, manage, or propose to construct, reconstruct, enlarge, repair, alter, remove or abandon a dam or reservoir: the State and its departments, institutions, agencies and political subdivisions; every municipal or quasi-municipal corporation; every public utility; every district; every person; the duly authorized agents, lessees, or trustees of any of the foregoing; and receivers or trustees appointed by any court for any of the foregoing. See Delaware Code Title 7 Sec. 4202
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any state or federal agency, individual, partnership, firm, association, joint venture, public or private corporation, trust, estate, commission board, public or private institution, utility, cooperative, municipality or other political subdivision of this State, any interstate body, or any other legal entity. See Delaware Code Title 7 Sec. 4002
  • Person: shall mean any person, firm, association, organization, partnership, business trust, corporation or company. See Delaware Code Title 7 Sec. 4202
  • plan: means a plan for the control of soil erosion, sedimentation, stormwater quantity and water quality impacts which may result from any land disturbing activity. See Delaware Code Title 7 Sec. 4002
  • Reservoir: shall mean any basin that contains or will contain impounded water, wastewater, or liquid-borne materials by virtue of its having been impounded by a dam. See Delaware Code Title 7 Sec. 4202
  • Responsible personnel: means any foreperson or superintendent who is in charge of on-site clearing and land disturbing activities for sediment and stormwater control associated with a construction project. See Delaware Code Title 7 Sec. 4002
  • Secretary: shall mean the Secretary of the Department of Natural Resources and Environmental Control. See Delaware Code Title 7 Sec. 4202
  • 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
  • State: shall mean the State of Delaware. See Delaware Code Title 7 Sec. 4202
  • Stormwater: means the runoff of water from the surface of the land resulting from any form of precipitation and including snow or ice melt. See Delaware Code Title 7 Sec. 4002
  • Stormwater management: means :

    a. See Delaware Code Title 7 Sec. 4002

  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302