Del. Code 9, § 8103 : Counties — Limitations Upon Taxing Power — General Provisions — Personal property

Current through 2016 Legislative Session, Act 399

No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.

Del. C. § 8103

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.;