Del. Code 9, § 8103 : Counties — Limitations Upon Taxing Power — General Provisions — Personal property Date: 2 Sep 2016 TEXT PDF 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.;