CHAPTER 584

SENATE BILL NO. 261

AS AMENDED BY

SENATE AMENDMENT NOS.1 AND 2

AN ACT TO AMEND SUBCHAPTER II, CHAPTER 19, TITLE 14, OF THE DELAWARE CODE RELATING TO THE TAXATION AND ASSESSMENT OF MOBILE HOMES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Amend Section 1930, Subchapter II, Chapter 19, Title 14, of the Delaware Code by striking all of the first sentence thereof beginning with the words, "Mobile homes", and inserting in lieu thereof the following first sentence:

"Mobile homes in this state shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the Board of Assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every five (5) years."

Approved July 21, 1976