Delaware General Assembly




Be it enacted by the General Assembly of the State of Delaware:

Section 1. Chapter 68, Title 21, Delaware Code is hereby repealed.

Section 2. Chapter 19, Title 14, Delaware Code, is amended by designating such Chapter as Subchapter I and adding a new subchapter at the end thereof as follows:


§ 1930. Definition

"House Trailer" includes any vehicle not propelled by its own power generally capable of being drawn on a public highway by a motor vehicle which is or can be used as a home or living abode of one or more persons either temporarily or permanently including:

1. Vehicles not actually used as a residence, and

2. Vehicles not capable of immediate motion due to the removal of wheels, connection to tanks or pipes not a part of the trailer and other temporary and correctable conditions.

§ 1931. Tax

A tax of $15 is imposed on each trailer which has been in the State for a total of 30 days or more.

§ 1932. Dealer's house trailers not taxed

House trailers held by licensed dealers for sale in the regular course of business and not occupied by any person as a dwelling place shall not be subject to the provisions of this subchapter.

§ 1933. Collection of tax, disposition of proceeds, date due, expiration

(a) The tax imposed by this subchapter shall be collected by the Receiver of Taxes in New Castle, Kent and Sussex Counties respectively, when a tax bill is rendered to each trailer owner.

(b) The tax revenue so derived shall be forwarded to the school board of the school district in which the trailer is parked, except that no such tax shall be paid to a high school district when such district overlaps elementary school districts. The tax money shall be used in the same manner as the school tax on property.

(c) Each owner of a trailer which is in the State on July 1, 1957 and which has been in the State for 30 days during the preceding 12 months, must have in his possession, and on file with the owner of the land on which his trailer is parked, copies of the tax receipt, or a trailer tax stamp issued after July 1, 1956. Thereafter, any other owner of a trailer remaining in the State of Delaware for 30 days shall pay such tax when tendered a bill by the Receiver of Taxes. The Receiver of Taxes shall send out bills each month based on records submitted to him by owners of land on which trailers are parked. The Receiver of Taxes shall issue duplicate tax receipts when the tax is paid; the original for the owner of the trailer and the duplicate to be filed with the owner of the land on which the trailer is parked. In computing the 30 day period, each day a trailer remains in the State shall be counted even if such days are intermittent and not continuous. The tax receipts shall expire July 1, of each year. New receipts will be required on July 1 of each year for all house trailers previously taxed and for all other trailers remaining 30 days or more.

§ 1934. Records required of landowners; penalties

(a) The owner of any land on which a house trailer is located or those operating any trailer parks, shall keep such records as to the house trailer on the land as may be required by the Receiver of Taxes for proper enforcement of this subchapter.

(b) Whoever fails to carefully and properly keep the records required by subsection (a) of this section shall be fined $25 for each trailer not reported but located on his land or in his trailer park.

§ 1935. Penalties

The owner of any house trailer subject to the tax imposed by this subchapter who fails to pay such tax shall be required to pay the tax due and shall be fined $50 or imprisoned 5 days or both. For a second such offense he shall be fined $100 or imprisoned 10 days or both.

Approved June 28, 1957.