CHAPTER 39

FORMERLY

HOUSE BILL NO. 110

AS AMENDED BY

SENATE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 81, TITLE 9 OF THE DELAWARE CODE RELATING TO THE POWER OF THE SUSSEX COUNTY GOVERNMENT TO IMPOSE AND COLLECT A TAX UPON THE PLACEMENT OF A MOBILE HOME.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 81, Title 9 of the Delaware Code by designating present section 8104 as 18105' and renumbering the remaining sections of Chapter 81, Subchapter I, Title 9, in sequence and by adding a new section §8104 to read as follows:

"§ 8104. Placement of mobile homes subject to Sussex County taxation.

Notwithstanding any statue to the contrary, the Sussex County government shall have the power by ordinance to impose and collect a tax, to be paid by the applicant, upon the application for a permit for the placement of a mobile home within the unincorporated areas of the county; provided, however, that any tax upon the placement of a mobile home shall not be greater than one percent of the value of the mobile home as represented by the permit application; and further provided, that nothing herein shall limit or otherwise affect the power of the county to impose and collect by ordinance fees for placement permits for mobile homes; and further provided, that the county government shall by ordinance exempt from taxation mobile homes owned by those organizations contained in § 8105 and § 8106, Subchapter 1, Chapter 81, Title 9 of the Delaware Code; and further provided, that the county government shall by ordinance exempt from taxation mobile homes which are not subject to taxation pursuant to § 8363, Subchapter II, Chapter 83, Title 9 of the Delaware Code. The funds realized by the county pursuant to this tax shall be segregated from the county's general fund and the funds, and all interest thereon, shall be expended solely for the benefit of the county's independent libraries, The government of Sussex County may adopt by ordinance or ordinances to provide for the effective administration and regulation of any taxes adopted pursuant to the authority conferred to this Act."

Approved May 25, 1995