Application of subchapter.

9 Del. C. § 8358., under VALUATION AND ASSESSMENT OF PROPERTY.

9 Del. C. § 8358.

§ 8358. Application of subchapter. The tax imposed by this subchapter shall not apply: (1) To unoccupied mobile homes located on a dealer’s display lot; and (2) To mobile homes bearing a current license tag of this State.14 Del. C. 1953, § 1937; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1;