Delaware Code Title 9 Sec. 8103 – Personal property
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No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.
42 Del. Laws, c. 109, § ?1; 42 Del. Laws, c. 110, § ?1; 9 Del. C. 1953, § ?8102; 60 Del. Laws, c. 194, § ?2; 67 Del. Laws, c. 415, § ?3;
Terms Used In Delaware Code Title 9 Sec. 8103
- Personal property: All property that is not real property.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302