AN ACT TO AMEND CHAPTER 19, TITLE 14, DELAWARE CODE IN RESPECT TO TAX ON MOBILE HOMES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 1931, Title 14, Delaware Code, is amended by striking the figure "30" after "within" in line 3 thereof and inserting in lieu thereof the figure "60."
Section 2. § 1932, Title 14, Delaware Code, is amended by striking "within 10 days after such movement," after "into his park" in line 5 thereof and inserting in lieu thereof the following:
before the 15th day of the next succeeding month after placement.
Section 3. Chapter 19, Title 14, Delaware Code, is amended by adding the following new sections :
§ 1939. Mobile home dealers to furnish monthly reports
Each mobile home dealer shall furnish to the Department of Finance 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 15th day of each month, indicating the following:
(a) Name and address of each purchaser from him of a mobile home during the previous month's period.
(b) Brand name, size, year and model of each such mobile home purchased.
(c) Gross selling price of each such mobile home purchased.
§ 1940. Penalty for mobile home dealer failing to submit monthly report
A mobile home dealer who fails to file the monthly report required by Section 1939 of this Title, shall be fined not more than $50.
§ 1941. Penalty for mobile home owner failing to apply for a placement permit
A mobile home owner who fails to apply for a placement permit required by Section 1931 of this Title, shall be fined not more than $200.
§ 1942. Mobile homes owned by residents over 65 years of age
A resident of Delaware as defined by Title 9, Delaware Code, Section 8131 over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation not exceeding $5,000, in which he resides and which he owns, except that (1) no such exemption shall be in addition to any other exemption to which said person may be entitled, and (2) no such exemption shall be permitted where said person's spouse lives in said mobile home and has an income in excess of $3,000 per year. This waiver may be applied for on forms prescribed by the Department of Finance of New Castle County or the Board of Assessment for Kent County or the Board of Assessment for Sussex County and provided for the use of the claimants hereunder by the governing body of the taxing district in which such claim is to be filed. Upon verification of the taxpayer's claim, the above mentioned assessment offices shall issue an annual numbered waiver in triplicate. One copy shall be given to the owner of the mobile home; one copy shall be mailed to the operator of a mobile home park in which the trailer is domiciled and the third copy shall be retained and filed by the above mentioned assessment offices. The operator of the mobile home park, upon making his monthly report and tax payments, shall note the name and waiver number of those residents who qualify for this tax exemption.
§ 1943. Appeals and corrections upon completion of annual assessment
Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by Title 9, Delaware Code, Sections 8312, 8313.
Approved January 2, 1968.