Each mobile home dealer shall furnish to the Department of Land Use of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County a monthly report, by the fifteenth day of each month, indicating the following:
(1) Name and address of each purchaser from him or her of a mobile home during the previous month's period;
(2) Brand name, size, year and model of each such mobile home purchased;
(3) Gross selling price of each such mobile home purchased.
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.