Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax shall be fined not more than $50 or shall be imprisoned for not more than 10 days.
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.