Delaware Code
Subchapter I. General Provisions
§ 8103. Personal property.

No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.

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Structure Delaware Code

Delaware Code

Title 9 - Counties

Chapter 81. LIMITATIONS UPON TAXING POWER

Subchapter I. General Provisions

§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3].

§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].

§ 8103. Personal property.

§ 8104. Placement of mobile homes subject to Sussex County taxation.

§ 8105. Property owned by governmental, religious, educational or charitable agency.

§ 8106. Specific organizations and purposes.

§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].

§ 8107. Motion picture studios and plants.

§ 8108. Railroad property.

§ 8109. Off-street parking facilities; exemptions.

§ 8110. Civic organizations owning parkland.

§ 8112. Lodging tax.