[Adopted 6-6-1977 by Ord. No. H-2]
There is hereby imposed a property tax applicable
to each mobile home located within the corporate boundaries of the
Town of Middletown. Said tax shall be at the same rate applicable
to real property in the Town of Middletown.
The tax rate shall be applied to the certified
assessment roll by the Department of Finance of New Castle County
in each year and shall constitute the assessment of such tax without
further action of any nature.
The tax on mobile homes shall be due and payable
on the same dates as all real taxes and shall be for the same time
period.
[Amended 9-8-1998]
If all or any part of the tax assessed against
a mobile home shall remain unpaid three months after such tax is due
and payable, the owner of such mobile home shall be liable for a penalty
of 1% of the unpaid balance of such tax for each month thereafter
until the tax is paid in full. Penalties and interest shall accrue
at the same rate as other real estate in the town.
A lien in favor of the Mayor and Council of
the Town of Middletown in the amount of any unpaid tax and penalty
shall attach and become effective with respect to each mobile home
on the date such tax and penalty shall become due and payable, and
shall remain in effect until such tax and penalty has been paid.
Any owner of a mobile home or any other person
who shall participate, as a buyer, seller, transferor or transferee,
in the sale or transfer or assignment of ownership or title of a mobile
home for which any mobile home taxes or penalties are unpaid shall
be fined not less than $50 or more than $100.
