2 Del. Admin. Code § 2263-2.0

Current through Register Vol. 28, No. 5, November 1, 2024

Section 2263-2.0 - Exceptions

If a mobile home/house trailer has previously been one of the following, then the structure need not be considered as a mobile home/house trailer for purposes of 21 Del.C. § 2302 (e) and 30Del.C. § 3002 (a).

2.1 Previously affixed to the realty;

2.2 Annual realty taxes have been assessed and paid;

2.3 The affixation has been so noted on the appropriate deed; and

2.4 A realty transfer tax has previously been paid on the resale of the mobile home/house trailer.

2 Del. Admin. Code § 2263-2.0