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.
Structure Delaware Code
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
§ 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.